BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5162 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated 40. PERPAJAKAN lanjutan 40. TAXATION continued

b. Utang pajak

b. Taxes payable

1 Januari 2012 2011 January 2011 Perusahaan: The Company: Pajak penghasilan: Income taxes: Pajak penghasilan - pasal 4 2 450 473 279 Income taxes - Article 4 2 Pajak penghasilan - pasal 15 757 778 1,057 Income taxes - Article 15 Pajak penghasilan - pasal 21 10,367 9,637 8,667 Income taxes - Article 21 Pajak penghasilan - pasal 22 14,968 8,623 9,056 Income taxes - Article 22 Pajak penghasilan - pasal 23 1,368 1,794 1,506 Income taxes - Article 23 Pajak penghasilan - pasal 26 3,703 42 1,185 Income taxes - Article 26 PPN - bersih 10,922 136,476 66,956 VAT - net Pajak lain-lain 116,723 113,692 105,201 Other taxes Jumlah - Perusahaan 151,852 271,515 193,907 Total – Company Entitas Anak: Subsidiaries: PT Pertamina EP PT Pertamina EP Pajak penghasilan Income taxes and tax on dan dividen: dividends: - 2005 - 36,785 36,785 2005 - - 2006 - 64,841 64,841 2006 - - 2007 - 9,290 9,290 2007 - - 2008 17,454 17,454 17,454 2008 - - 2009 - 10,168 10,168 2009 - - 2010 2011: telah di-offset 2010 2011: being offset - dari tahun lalu from last year sebesar US246.172 of US246,172 dan Rp16.839 juta 1,867 1,867 242,432 and Rp16,839 million - 2011 - 111,375 - 2011 - - 2012 178,221 - - 2012 - Pajak lain-lain 28,339 22,098 20,606 Other taxes 222,147 249,808 381,240 PT Pertamina Hulu Energi PT Pertamina Hulu Energi Pajak penghasilan Income tax and dan dividen: tax on dividends: - 2010 - - 66,468 2010 - - 2011 - 107,638 - 2011 - - 2012 78,614 - - 2012 - Pajak lain-lain - 7,357 620 Other taxes 78,614 114,995 67,088 Entitas Anak - lainnya Subsidiaries - others Pajak penghasilan badan 17,494 22,947 7,069 Corporate income tax PPN 24,514 5,499 33,401 VAT Pajak lain-lain 39,256 22,235 25,541 Other taxes 81,264 50,681 66,011 Jumlah - Entitas Anak 382,025 415,484 514,339 Total - Subsidiaries Jumlah - Konsolidasian 533,877 686,999 708,246 Total - Consolidated Disajikan kembali lihat Catatan 4 As restated refer to Note 4