Beban Pokok Penjualan Cost of Goods Sold

PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2009 dan 2008 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2009 and 2008 and For the Years then Ended - 71 -

32. Pajak Penghasilan

32. Income Tax

Beban penghasilan pajak Perusahaan dan anak perusahaan terdiri dari: Tax expense benefit of the Company and its subsidiaries consists of the following: 2009 2008 Rp 000 Rp 000 Pajak kini Current tax Perusahaan 29.170.118 - The Company Anak perusahaan Subsidiaries BDP 7.277.998 7.620.314 BDP BTLA 6.383.789 5.075.286 BTLA ABM 3.668.047 3.275.749 ABM BNIL 3.211.901 3.701.818 BNIL BSA 2.123.616 1.914.462 BSA J umlah 51.835.469 21.587.629 Subtotal Pajak tangguhan Deferred tax Perusahaan 19.445.262 8.658.215 The Company Anak perusahaan Subsidiaries ABM 504.910 795.345 ABM BTLA 393.669 2.685.613 BTLA MMM 8.482 2.452 MMM BSA 94.820 88.823 BSA BNCW 197.329 2.777.103 BNCW AKG 284.581 513.927 AKG BDP 1.068.163 14.021.504 BDP BNIL 1.180.269 8.625.555 BNIL J umlah 17.510.197 18.233.563 Subtotal Jumlah 69.345.666 3.354.066 Total Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi konsolidasi dengan laba kena pajak rugi fiskal Induk Perusahaan adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of income and taxable income fiscal loss of the Company is as follows: 2009 2008 Rp 000 Rp 000 Laba sebelum pajak menurut laporan laba Income before tax per consolidated statements rugi konsolidasi 208.347.339 67.046.215 of income Laba sebelum pajak anak perusahaan - bersih 68.562.594 58.192.321 Income before tax of the subsidiaries - net Laba sebelum pajak Perusahaan 139.784.745 8.853.894 Income before tax of the Company Perbedaan temporer: Temporary differences: Penyusutan aset sewaan 16.400.815 14.401.604 Depreciation of leased assets Imbalan pasti pasca-kerja - bersih 4.872.946 4.262.327 Defined-benefit post-employment expense - net Beban bunga sewa pembiayaan 4.147.510 2.835.556 Interest on lease liabilities Pemulihan penyisihan penurunan nilai Reversal of allowance for decline in value of persediaan dan persediaan usang 298.711 - inventories and inventory obsolescence Beban cicilan sewa pembiayaan 15.315.562 13.919.342 Lease installment payments Perbedaan penyusutan komersial dan Difference between commercial and fiscal fiskal 56.044.110 55.277.298 depreciation Jumlah - bersih 46.237.112 47.697.153 Net PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2009 dan 2008 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2009 and 2008 and For the Years then Ended - 72 - 32. Pajak Penghasilan Lanjutan 32. Income Tax Continued Pajak Kini Current Tax 2009 2008 Rp 000 Rp 000 Perbedaan tetap: Permanent differences: Kerugian penyelesaian kontrak derivatif 96.444.800 - Loss on settlement of derivative contracts Representasi 2.647.799 2.360.403 Representation Pendapatan bunga yang sudah dikenakan Interest income already subjected to pajak final 14.884.996 14.445.780 final tax Jumlah - bersih 84.207.603 12.085.377 Net Laba kena pajak rugi fiskal sebelum Taxable income fiscal loss before carry forward kompensasi rugi fiskal Perusahaan 177.755.236 50.928.636 fiscal loss of the Company Kompensasi rugi fiskal 50.928.636 - Fiscal loss applied Laba kena pajak rugi fiskal Perusahaan 126.826.600 50.928.636 Taxable income fiscal loss of the Company Rincian beban dan hutang pajak kini Perusahaan dan anak perusahaan adalah sebagai berikut: Current tax expense and payable are as follows: 2009 2008 Rp 000 Rp 000 Beban pajak kini Current tax expense Perusahaan 29.170.118 - The Company Anak perusahaan Subsidiaries BDP 7.277.998 7.620.314 BDP BTLA 6.383.789 5.075.286 BTLA BNIL 3.211.901 3.701.818 BNIL ABM 3.668.047 3.275.749 ABM BSA 2.123.616 1.914.462 BSA Jumlah 51.835.469 21.587.629 Subtotal Dikurangi pembayaran pajak dimuka Less prepaid taxes Pajak penghasilan Income taxes Pasal 22 189.951 - Article 22 Pasal 23 1.019.255 - Article 23 Pasal 25 20.784.451 21.135.172 Article 25 Jumlah 21.993.657 21.135.172 Subtotal Hutang pajak kini 29.841.812 452.457 Current tax payable Terdiri dari: Consists of: Hutang pajak kini Catatan 16 Current tax payable Note 16 Perusahaan 26.664.547 - The Company Anak perusahaan Subsidiaries BTLA 2.154.477 5.980 BTLA BSA 412.901 21.010 BSA BDP 327.332 232.293 BDP BNIL 151.626 186.714 BNIL ABM 130.929 6.460 ABM Hutang pajak kini 29.841.812 452.457 Current tax payable