Manfaatbeban pajak penghasilan PERPAJAKAN lanjutan TAXATION continued

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 534 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 13. PERPAJAKAN lanjutan 13. TAXATION continued

d. Aset

dan liabilitas pajak tangguhan lanjutan

d. Deferred tax assets and liabilities

continued 2012 Dikreditkan dibebankan ke laporan laba rugi konsolidasian Credited Pada awal charged to Pada akhir tahunAt consolidated tahun beginning statements of At end of year income of year Asetliabilitas pajak Consolidated deferred tangguhan konsolidasian tax assetsliabilities Akumulasi kerugian pajak 1,186 170,156 171,342 Accumulated tax losses Provisi penurunan nilai Provision for impairment piutang usaha 2,184 474 1,710 of trade receivables Aset tetap 88,614 21,844 110,458 Fixed assets Imbalan pasca kerja 58,232 16,056 74,288 Post-employment benefits Kompensasi karyawan 17,980 4,612 13,368 Employee compensation Akrual 10,434 2,441 12,875 Accruals Provisi persediaan usang dan Provision for obsolete and dan tidak lancar 19,707 6,542 26,249 slow moving inventory Keuntungan belum terealisasi 17,406 5,552 11,854 Unrealised profits Lain-lain 54 168 222 Others Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 38,569 162,881 201,450 assets, net Disajikan sebagai: Presented as: - Aset pajak tangguhan 63,171 138,279 201,450 Deferred tax assets - - Liabilitas pajak tangguhan 24,602 24,602 - Deferred tax liabilities - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 38,569 162,881 201,450 assets, net Terdiri dari: Comprises of: Perseroan The Company - Aset pajak tangguhan 47,604 35,281 82,885 Deferred tax assets - Entitas anak Subsidiaries - Aset pajak tangguhan 15,567 102,998 118,565 Deferred tax assets - - Liabilitas pajak tangguhan 24,602 24,602 - Deferred tax liabilities - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 38,569 162,881 201,450 assets, net Analisis aset pajak tangguhan adalah sebagai berikut: The analysis of deferred tax assets is as follows: 2013 2012 Aset pajak tangguhan Deferred tax assets - Aset pajak tangguhan yang akan Deferred tax assets to be recovered - dipulihkan setelah 12 bulan 384,458 69,971 after more than 12 months - Aset pajak tangguhan yang akan Deferred tax assets to be recovered - dipulihkan dalam 12 bulan 153,166 131,479 within 12 months Aset pajak tangguhan Consolidated konsolidasian, bersih 537,624 201,450 deferred tax assets, net

e. Surat ketetapan pajak

e. Tax assessments

Pada tanggal 31 Desember 2012 Grup mempunyai klaim pengembalian pajak sebesar Rp 169,1 miliar atas berbagai jenis pajak untuk tahun fiskal 2003 sampai dengan 2010. As at 31 December 2012, the Group has claims for tax refund amounting to Rp 169.1 billion for several taxes relating to 2003 to 2010 fiscal years. PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 535 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 13. PERPAJAKAN lanjutan 13. TAXATION continued