Bebanmanfaat pajak penghasilan lanjutan Bebanmanfaat pajak penghasilan lanjutan

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 531 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 30 JUNI 2011 DAN 31 DESEMBER 2010 SERTA UNTUK MASA ENAM BULAN YANG BERAKHIR 30 JUNI 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AT 30 JUNE 2011 AND 31 DECEMBER 2010 AND FOR THE SIX MONTHS ENDED 30 JUNE 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 11. PERPAJAKAN lanjutan 11. TAXATION continued

c. Bebanmanfaat pajak penghasilan lanjutan

c. Income tax expensebenefit continued 2011 Enam bulan 2010 Enam bulan

Six months Six months Penghasilan kena pajak Taxable income of the Perseroan 25,850 50,957 Company Beban pajak penghasilan Current income tax expenses kini Perseroan - 12,739 of the Company Pembayaran pajak di Prepayment of income taxes muka Perseroan 15,674 40,226 of the Company Kelebihan pembayaran Overpayment income pajak Perseroan 15,674 27,487 tax of the Company Beban pajak penghasilan Current income tax kini anak perusahaan 86,662 51,487 expenses of subsidiaries Pembayaran pajak di Prepayment of income taxes muka anak perusahaan 51,385 38,342 of subsidiaries Kekurangankelebihan pembayaran pajak anak Underover payment perusahaan 35,277 13,145 income tax of subsidiaries d. Pajak tangguhan d. Deferred tax 30 JuniJune 2011 Dikreditkan dibebankan ke laporan laba rugi konsolidasian Pada awal Creditedcharged Pada akhir tahunAt to consolidated tahun beginning statements At end of year of income of period Aset pajak tangguhan Deferred tax assets Perseroan: the Company: Rugi fiskal - 6,463 6,463 Tax Loss Penyisihan piutang ragu-ragu 600 103 703 Allowance for doubtful accounts Penyisihan persediaan Provision for obsolete and usang dan tidak lancar 4,356 182 4,174 slow moving inventory Perbedaan aset tetap Difference between commercial komersial dan fiskal 10,763 2,639 8,124 and fiscal fixed assets Beban yang masih harus dibayar 1,259 516 743 Accrued expenses Biaya TA - 10,833 10,833 TA expenses Keuntungan belum terealisasi 33,541 561 34,102 Unrealised profits Kewajiban imbalan kerja 586 147 733 Employee benefits obligation Kompensasi karyawan 10,604 3,597 7,007 Employee compensation Aset pajak tangguhan Deferred tax assets of the Perseroan, bersih 61,709 11,173 72,882 Company, net Aset pajak tangguhan Deferred tax assets of anak perusahaan,bersih 19,188 14,271 4,917 subsidiaries, net Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 80,897 3,098 77,799 assets, net Kewajiban pajak tangguhan anak Deferred tax liabilities of perusahaan, bersih 20,800 8,783 29,583 of subsidiaries, net PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 532 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 30 JUNI 2011 DAN 31 DESEMBER 2010 SERTA UNTUK MASA ENAM BULAN YANG BERAKHIR 30 JUNI 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AT 30 JUNE 2011 AND 31 DECEMBER 2010 AND FOR THE SIX MONTHS ENDED 30 JUNE 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 11. PERPAJAKAN lanjutan 11. TAXATION continued d. Pajak tangguhan lanjutan d. Deferred tax continued 31 Desember December 2010 Dikreditkan dibebankan ke laporan laba rugi konsolidasian Pada awal Creditedcharged Pada akhir tahunAt to consolidated tahun beginning statements At end of year of income of year Aset pajak tangguhan Deferred tax assets Perseroan: the Company: Penyisihan piutang ragu-ragu 219 381 600 Allowance for doubtful accounts Penyisihan persediaan Provision for obsolete and usang dan tidak lancar - 4,356 4,356 slow moving inventory Perbedaan aset tetap Difference between commercial komersial dan fiskal 1,086 9,677 10,763 and fiscal fixed assets Beban yang masih harus dibayar - 1,259 1,259 Accrued expenses Keuntungan belum terealisasi 28,620 4,921 33,541 Unrealised profits Kewajiban imbalan kerja 1,108 522 586 Employee benefits obligation Kompensasi karyawan - 10,604 10,604 Employee compensation Aset pajak tangguhan Deferred tax assets of Perseroan, bersih 31,033 30,676 61,709 the Company, net Aset pajak tangguhan Deferred tax assets of anak perusahaan, bersih 43,428 24,240 19,188 subsidiaries, net Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 74,461 6,436 80,897 assets, net Kewajiban pajak tangguhan anak Deferred tax liabilities of perusahaan, bersih 3,979 16,821 20,800 subsidiaries, net e. Surat ketetapan pajak e. Tax assessments Sampai dengan tahun 2010, Grup menerima beberapa surat ketetapan pajak atas berbagai jenis pajak untuk tahun pajak 2003 sampai dengan 2008, sehingga menyebabkan klaim pengembalian pajak sebesar Rp 150 miliar. Grup telah mengajukan keberatan dan banding atas surat ketetapan tersebut. Up to 2010, the Group received several tax assessments for fiscal year 2003 to 2008, resulting total claims for tax refund amounting Rp 150 billion. The Group has filled an objection and appeal for those tax assessments.