Prepaid taxes continued PERPAJAKAN lanjutan TAXATION continued

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5111 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan 38. TAXATION continued

d. Pajak kini lanjutan

d. Current taxes continued

Jumlah teoritis beban pajak penghasilan dihitung menggunakan rata-rata tertimbang tarif pajak yang berlaku atas masing-masing entitas yang dikonsolidasi ke dalam Grup. Rata-rata tertimbang tarif pajak yang digunakan adalah 41 2012: 40. Kenaikan disebabkan oleh perubahan komposisi dari kontribusi laba sebelum pajak entitas anak. The theoretical amount of income tax expense is calculated using the weighted average tax rate applicable to entities consolidated to the Group. The weighted average tax rate was 41 2012: 40. The increase is due to change in the composition of subsidiaries’ taxable income contribution.

e. Pajak tangguhan

e. Deferred tax

Penambahan dari bisnis Dibebankan kombinasi pada laporan Additions Penerapan Selisih laba-rugi from PSAK 38 penjabaran Charged to business Applications Translation the profit 112013 combination SFAS 38 adjustments or loss 31122013 Aset pajak tangguhan Deferred tax assets Rugi fiskal yang dibawa ke masa depan 17,400 - - - 347,869 365,269 Tax loss carry-forward Imbalan kerja karyawan 281,928 - - 531 57,731 224,728 Employee benefits Penyisihan penurunan Provision for impairment nilai aset keuangan 254,866 - - 2,359 142,732 114,493 of financial assets Aset tetap 60,029 - 56,973 - 26,772 90,230 Fixed assets Laba yang belum direalisasi Unrealised profits from dari transaksi transaction at konsolidasian 77,919 - - - 8,886 86,805 consolidation level Provision for Provisi pembongkaran decommissioning dan restorasi - - - - 51,303 51,303 and site restoration Provision for incentives Penyisihan insentif dan and performance bonus kinerja tantiem 45,936 - - - 5,314 40,622 bonuses tantiem Penyisihan penurunan Provision for nilai aset Non-Free dan impairment of Non-Free Non-Clear 37,887 - - - - 37,887 and Non-Clear assets Penyisihan penurunan Provision for impairment nilai persediaan 25,221 - - - 766 24,455 of inventories Biaya hukum yang masih harus dibayar 12,698 - - - 320 12,378 Accrual for legal cost Lain-lain 1,556 - - 4,634 14,268 11,190 Others Pendapatan tangguhan - - - - 4,071 4,071 Deferred revenue Setoran saham dalam Capital contribution in bentuk aset 99,957 - 101,488 - 1,531 - the form of assets Diskonto dan biaya emisi Discount and yang belum unamortised diamortisasi 15,516 - - - 4,037 19,553 debt issue cost Aset minyak gas dan Oil and gas gas bumi 13,082 - - - 49,109 36,027 properties Aset dan liabilitas sewa Finance lease assets pembiayaan 16,280 - - - 23,279 39,559 and liabilities Jumlah aset pajak Total consolidated tangguhan deferred tax konsolidasian - bersih 896,683 - 44,515 1,744 117,868 968,292 assets-net Liabilitas pajak tangguhan Deferred tax liabilities Provision for Provisi pembongkaran decomissioning dan restorasi 294,134 - - - 206,933 501,067 and site restoration Aset sewa pembiayaan 169,336 - - - 24,723 194,059 Finance lease assets Lain-lain 2,874 - - - 41,144 44,018 Others Imbalan kerja karyawan 49,340 - - - 36,729 12,611 Employee benefits Penyisihan penurunan nilai 2,746 - - - 500 3,246 Provision for impairment Pendapatan tangguhan 29,679 - - - 27,324 2,355 Deferred revenue Aset tetap 44,551 - 48,306 10,582 4,802 2,025 Fixed assets Excess fair Excess fair value over NBV 44,014 516,354 - - 70,057 490,311 value over NBV Aset minyak dan gas bumi 1,622,954 - - 5,023 673,172 2,291,103 Oil and gas properties Jumlah liabilitas pajak Total deferred tax tangguhan liabilities - konsolidasian - bersih 1,163,410 516,354 48,306 5,559 389,066 2,026,083 - consolidated – net 266,727 516,354 3,791 7,303 271,198 1,057,791 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5112 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan 38. TAXATION continued