PERPAJAKAN Lanjutan TAXATION continued BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tiga Bulan Yang Berakhir pada tanggal 31 Maret 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Three Months Ended March 31, 2011 and 2010 Expressed in rupiah, unless otherwise stated 29 9. PERPAJAKAN Lanjutan 9. TAXATION continued 31 Maret 2011 31 Desember 2010 March 31, 2011 December 31, 2010 Laba sebelum pajak Income before income penghasilan per tax per statements of laporan laba rugi 35.983.521.008 134.665.973.429 income Beban pajak penghasilan Income tax expense dengan tarif pajak at the applicable yang berlaku 8.995.880.252 33.666.493.357 tax rates Pengaruh pajak atas Tax effects on permanent beda tetap: differences: Beban yang tidak dapat dikurangkan: Non-deductible expenses: Beban bunga - 1.267.961.232 Interest expense Sewa kendaraan 172.278.875 537.225.000 Vehicle rental Asuransi 22.906.993 85.558.453 Insurance Komunikasi 12.937.500 34.200.000 Communications Rapat dan konferensi 23.561.022 23.561.022 Meetings and conferences Lain-lain 9.781.177 295.828.323 Others Pendapatan bunga yang Interest income already dikenakan pajak final 233.692.604 1.019.978.333 subjected to final tax Dampak perubahan tarif pajak - - Impact of change in tax rates Beban pajak penghasilan 9.003.614.957 34.890.849.054 Income tax expense f. Aset liabilitas pajak tangguhan - bersih terdiri dari: f. Deferred tax asset liability - net consists of the following: 31 Maret 2011 31 Desember 2010 March 31, 2011 December 31, 2010 Aset pajak tangguhan Deferred tax asset Taksiran kewajiban Estimated liability for imbalan kerja 1.693.468.089 1.529.340.011 employee benefits Liabilitas pajak tangguhan Deferred tax liability Aset tetap 9.996.746.562 9.478.155.589 Fixed assets Liabilitas pajak tangguhan - bersih 8.303.278.473 7.948.815.578 Deferred tax liability - net 10. BIAYA MASIH HARUS DIBAYAR 10. ACCRUED EXPENSES Akun ini terdiri dari: This account consists of the following: 31 Maret 2011 31 Desember 2010 March 31, 2011 December 31, 2010 Deviden 20.594.844.424 - Dividend Biaya promosi 7.991.148.540 6.947.776.435 Promotion expenses Transportasi dan distribusi 3.123.326.404 2.190.917.155 Transportation and distribution Royalti Catatan 19 dan 20a 1.489.440.888 1.650.117.475 Royalty fees Notes 19 and 20a Asuransi 1.051.595.470 - Insurance Listrik, gas dan air 819.264.986 1.709.042.982 Electricity, gas and water Lain-lain masing-masing Others below dibawah Rp500 juta 395.142.099 395.142.099 Rp500 million each Jumlah 35.623.453.772 12.892.996.146 Total language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tiga Bulan Yang Berakhir pada tanggal 31 Maret 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Three Months Ended March 31, 2011 and 2010 Expressed in rupiah, unless otherwise stated 30 11. TAKSIRAN KEWAJIBAN IMBALAN KERJA 11. ESTIMATED