Beban pajak penghasilan Beban pajak penghasilan lanjutan Beban pajak penghasilan lanjutan Income tax expenses continued Aset dan liabilitas pajak tangguhan Aset Deferred tax

PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in billions of Rupiah, unless otherwise stated Halaman - 52 - Page 10. PERPAJAKAN lanjutan 10. TAXATION continued

b. Utang pajak

b. Taxes payable

2012 2011 Perseroan The Company Pajak penghasilan: Income taxes: Pasal 21 189 168 Article 21 Pasal 23 dan 26 27 24 Article 23 and 26 Pasal 2529 166 60 Article 2529 Pajak Pertambahan Nilai 144 113 Value Added Tax 526 365 Entitas anak Subsidiaries Pajak penghasilan: Income taxes: Pasal 21 289 270 Article 21 Pasal 22 - 1 Article 22 Pasal 23 dan 26 69 63 Article 23 and 26 Pasal 2529 939 854 Article 2529 Pajak Pertambahan Nilai 46 30 Value Added Tax Pajak Penjualan Barang Mewah 17 11 Luxury Sales Tax Pajak Bumi dan Bangunan - 2 Land and Building Tax 1,360 1,231 1,886 1,596

c. Beban pajak penghasilan

c. Income tax expenses

2012 2011 Perseroan The Company Kini: Current: Tidak final 1,176 909 Non final Final 28 28 Final Tangguhan 112 82 Deferred 1,092 855 Entitas anak Subsidiaries Kini: Current: Tidak final 4,412 4,061 Non final Final 126 126 Final Tangguhan 474 345 Deferred 4,064 3,842 Konsolidasian Consolidated Kini: Current: Tidak final 5,588 4,970 Non final Final 154 154 Final Tangguhan 586 427 Deferred 5,156 4,697 PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in billions of Rupiah, unless otherwise stated Halaman - 53 - Page 10. PERPAJAKAN lanjutan 10. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expenses continued

Rekonsiliasi antara beban pajak penghasilan konsolidasian dan hasil perhitungan teoritis laba sebelum pajak penghasilan konsolidasian adalah sebagai berikut: The reconciliation between consolidated income tax expenses and the theoretical tax amount on consolidated profit before income tax is as follows: 2012 2011 Laba konsolidasian sebelum 27,898 25,774 Consolidated profit before pajak penghasilan income tax Bagian atas hasil bersih entitas 5,676 5,760 Share of results of associates and asosiasi dan pengendalian bersama jointly controlled entities entitas Laba konsolidasian sebelum pajak 22,222 20,014 Consolidated profit before penghasilan income tax Pajak dihitung pada tarif pajak 4,979 4,476 Tax calculated at applicable tax yang berlaku rates Penghasilan bukan obyek pajak 193 128 Income not subject to tax Beban yang tidak dapat dikurangkan 431 457 Non-deductible expenses Kerugian pajak yang tidak diakui pada 96 58 Tax losses arising in the year not tahun berjalan recognised Lain-lain 157 166 Others Beban pajak penghasilan 5,156 4,697 Consolidated income tax expenses konsolidasian Rekonsiliasi antara laba sebelum pajak Perseroan dengan penghasilan kena pajak Perseroan untuk tahun yang berakhir pada tanggal 31 Desember 2012 dan 2011 adalah sebagai berikut: The reconciliation between profit before income tax of the Company and the Company’s taxable income for the years ended 31 December 2012 and 2011 is as follows: 2012 2011 Laba sebelum pajak 12,916 12,788 Profit before income tax penghasilan Perseroan of the Company Penyesuaian pajak: Fiscal adjustments: Pelayanan purna jual 282 218 After sales service Beban imbalan kerja 240 139 Employee benefit expenses Insentif dealer 206 97 Dealer incentives Pendapatan dividen 7,345 8,692 Dividend income Nilai wajar dari properti investasi 284 26 Fair value of investment properties Penghasilan kena pajak final 164 158 Income subject to final tax Iklan dan promosi 9 120 Advertising and promotion Lain-lain 37 57 Others 7,037 8,245 PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in billions of Rupiah, unless otherwise stated Halaman - 54 - Page 10. PERPAJAKAN lanjutan 10. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expenses continued

2012 2011 Penghasilan kena pajak Perseroan 5,879 4,543 Taxable income of the Company Beban pajak penghasilan kini 1,176 909 Current income tax expenses Perseroan - tidak final of the Company - non final Pembayaran pajak dimuka 1,010 849 Prepayment of income taxes Perseroan of the Company Utang pajak penghasilan Perseroan 166 60 Income tax payable of the Company Beban pajak penghasilan kini 4,412 4,061 Current income tax expenses entitas anak - tidak final of subsidiaries - non final Pembayaran pajak dimuka 3,473 3,207 Prepayment of income taxes entitas anak of subsidiaries Utang pajak penghasilan 939 854 Income tax payable entitas anak subsidiaries Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak didasarkan atas perhitungan sementara, karena Perseroan belum menyampaikan Surat Pemberitahuan Tahunan pajak penghasilan badan. In these consolidated financial statements, the amount of taxable income is based on preliminary calculations, as the Company has not yet submitted its corporate income tax returns.

d. Aset dan liabilitas pajak tangguhan

d. Deferred tax assets and liabilities

2012 Pada awal tahun At beginning of year Dikreditkan dibebankan ke laba rugi Creditedcharged to profit or loss Dikreditkan dibebankan ke pendapatan komprehensif lain Creditedcharged to other comprehensive income Reklasifikasi Reclassifications Lain-lain Others Pada akhir tahun At end of year Aset pajak tangguhan Deferred tax assets of Perseroan: the Company: Akrual 447 92 - - - 539 Accruals Liabilitas imbalan 86 23 11 - - 120 Employee benefit kerja obligations Lain-lain 1 3 2 - - 4 Others Aset pajak tangguhan 534 112 9 - - 655 Deferred tax assets of Perseroan, bersih the Company, net Aset pajak tangguhan 874 380 163 116 1 1,302 Deferred tax assets of entitas anak, bersih subsidiaries, net 1,408 492 172 116 1 1,957 Liabilitas pajak 1,835 94 6 116 1,249 2,868 Deferred tax liabilities of tangguhan entitas subsidiaries, net anak, bersih Terutama terkait akuisisi PT Duta Nurcahya dan PT Borneo Berkat Makmur lihat Catatan 3. Mainly related to acquisitions of PT Duta Nurcahya and PT Borneo Berkat Makmur refer to Note 3. PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in billions of Rupiah, unless otherwise stated Halaman - 55 - Page 10. PERPAJAKAN lanjutan 10. TAXATION continued

d. Aset

dan liabilitas pajak tangguhan lanjutan

d. Deferred tax

assets and liabilities continued 2011 Pada awal tahun At beginning of year Dikreditkan dibebankan ke laba rugi Creditedcharged to profit or loss Dikreditkan dibebankan ke pendapatan komprehensif lain Creditedcharged to other comprehensive income Reklasifikasi Reclassifications Lain-lain Others Pada akhir tahun At end of year Aset pajak tangguhan Deferred tax assets of Perseroan: the Company: Akrual 368 79 - - - 447 Accruals Liabilitas imbalan 75 11 - - - 86 Employee benefit kerja obligations Lain-lain 9 8 - - - 1 Others Aset pajak tangguhan 452 82 - - - 534 Deferred tax assets of Perseroan, bersih the Company, net Aset pajak tangguhan 631 286 12 38 7 874 Deferred tax assets of entitas anak, bersih subsidiaries, net 1,083 368 12 38 7 1,408 Liabilitas pajak 1,014 59 5 38 923 1,835 Deferred tax liabilities of tangguhan entitas subsidiaries, net anak, bersih Terutama terkait akuisisi PT Asmin Bara Bronang dan PT Marga Harjaya Infrastruktur. Mainly related to acquisitions of PT Asmin Bara Bronang and PT Marga Harjaya Infrastruktur. Aset pajak tangguhan sebesar Rp 176 miliar 2011: Rp 81 miliar yang timbul dari rugi fiskal yang tidak dapat dikompensasi sebesar Rp 703 miliar 2011: Rp 323 miliar tidak diakui dalam laporan keuangan konsolidasian. Rugi fiskal tersebut akan kadaluarsa pada beberapa tahun fiskal sampai dengan tahun 2017. Deferred tax assets of Rp 176 billion 2011: Rp 81 billion arising from unused tax losses of Rp 703 billion 2011: Rp 323 billion have not been recognised in the consolidated financial statements. The unused tax losses will expire over several fiscal years up to 2017.

e. Administrasi