PT OCBC NISP Tbk OCBC PT OCBC NISP Tbk OCBC

Indonesian language. PT SOECHI LINES DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 dan 2011 Dengan Angka Perbandingan untuk Periode Sejak Pendirian 13 Agustus 2010 sampai dengan tanggal 31 Desember 2010 Disajikan dalam Dolar AS, kecuali dinyatakan lain PT SOECHI LINES AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years Ended December 31, 2012 and 2011 With Comparative Figures for Period from Inception August 13, 2010 to December 31, 2010 Expressed in US Dollar, unless otherwise stated 75 16. PERPAJAKAN 16. TAXATION a Utang Pajak a Taxes Payable 1 Jan 2011 31 Des 2010 Jan 1, 2011 2011 Dec 31, 2010 Disajikan Kembali- Disajikan Kembali- Catatan 3 Catatan 3 As Restated- As Restated- 2012 Note 3 Note 3 Pajak penghasilan: Income taxes: - Pasal 4 2 final 15.109 1.241 288 - Article 4 2 final - Pasal 15 final 92.949 51.898 31.663 - Article 15 final - Pasal 21 42.235 37.653 15.950 - Article 21 - Pasal 23 11.666 5.373 998 - Article 23 - Pasal 2529 5.373 - - - Article 2529 Pajak Pertambahan Nilai 159.078 2.071.549 1.962.305 Value-Added Tax Total 326.410 2.167.714 2.011.204 Total b Pajak penghasilan pasal 15 Final b Income tax article 15 Final Entitas anak, kecuali MOS dan SIM, bergerak di bidang pelayaran yang dikenakan PPh pasal 15 final sebesar 1,2 dari peredaran bruto sesuai Keputusan Menteri Keuangan No. 416KMK.041996 tanggal 14 Juni 1996 dan SE-29PJ.41996 tanggal 13 Agustus 1996. Perhitungan pajak penghasilan final sebagai berikut: Subsidiaries, except MOS and SIM, are engaged in shipping, which subject to income taxes article 15 final at 1.2 from gross income based on Finance Ministry Decisions No. 416 KMK.041996 dated June 14, 1996 and SE-29PJ.41996 dated August 13, 1996. The calculation of final income tax is as follow: 2012 2011 2010 Total pendapatan neto menurut Total net revenues per laporan laba rugi consolidated statements of komprehensif konsolidasian 71.401.351 65.131.767 24.975.438 comprehensive income Eliminasi 4.227.471 940.193 166.723 Elimination Pendapatan yang tidak Revenues not subjected dikenakan pajak final: final tax: Perusahaan 124.592 - - the Company Entitas Anak 4.246.702 - - Subsidiaries Pendapatan dari sewa kapal Revenues from vessel rental dan jasa pengangkutan 71.257.528 66.071.960 25.142.161 and freight services PPh Pasal 15 final Income tax sebesar 1,2 855.090 792.863 301.706 article 15 final at 1.2 PPh pasal 15 final Income tax article 15 final yang dipotong pada which already withheld periodetahun berjalan 762.141 740.965 270.043 in current periodyear Utang pajak penghasilan Income tax payable pasal 15 final 92.949 51.898 31.663 article 15 final c Pajak Dibayar Dimuka c Prepaid Tax 1 Jan 2011 31 Des 2010 Jan 1, 2011 2011 Dec 31, 2010 Disajikan Kembali- Disajikan Kembali- Catatan 3 Catatan 3 As Restated- As Restated- 2012 Note 3 Note 3 Pajak Pertambahan Nilai 169.319 2.880 371.718 Value-Added Tax Indonesian language. PT SOECHI LINES DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 dan 2011 Dengan Angka Perbandingan untuk Periode Sejak Pendirian 13 Agustus 2010 sampai dengan tanggal 31 Desember 2010 Disajikan dalam Dolar AS, kecuali dinyatakan lain PT SOECHI LINES AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years Ended December 31, 2012 and 2011 With Comparative Figures for Period from Inception August 13, 2010 to December 31, 2010 Expressed in US Dollar, unless otherwise stated 76 16. PERPAJAKAN 16. TAXATION d Pajak kini d Current tax Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan, seperti yang tercantum dalam laporan laba rugi komprehensif konsolidasian dan taksiran laba kena pajak adalah sebagai berikut: The reconciliation between income loss before tax expense benefit, as shown in the consolidated statements of comprehensive income and estimated taxable income is as follows: 2012 2011 2010 Laba sebelum beban manfaat Income beforeincome tax pajak penghasilan menurut expense benefit per laporan laba rugi consolidated statements komprehensif konsolidasian 7.490.736 8.424.951 13.329.311 of comprehensive income Laba sebelum beban Income before income manfaat penghasilan tax expense pajak Entitas Anak 9.021.259 8.449.260 13.268.944 benefit of Subsidiaries Eliminasi dan penyesuaian 18.443.148 24.262 - Elimination and adjustments Laba rugi sebelum beban Income loss before income manfaat pajak tax expense penghasilan Perusahaan 16.912.625 47 60.367 benefit of the Company Beda tetap Permanent differences Jamuan 3.203 - - Entertainment Pendapatan dividen 16.648.469 - - Dividend income Pendapatan jasa giro 704 - - Interest income Income loss of difference Laba rugi selisih kurs 220.104 47 60.367 of foreign exchange Beda tetap - neto 16.866.074 47 60.367 Permanent differences - net Taksiran laba kena pajak Estimated taxable Perusahaan 46.551 - - income of the Company Beban pajak kini Current tax expense Perusahaan 5.819 - - the Company Entitas anak 2.036 - - Subsidiaries Total 7.855 - - Total Pajak penghasilan dibayar dimuka: Prepayments of income taxes: Pajak Penghasilan Pasal 23 Income Tax Article 23 Perusahaan 2.482 - - of the Company Taksiran Utang Pajak Estimated Corporate Penghasilan Badan: Income Tax Payables: Perusahaan 3.337 - - The Company Entitas Anak 2.036 - - Subsidiaries Total 5.373 - - Total Undang-undang No. 36 Tahun 2008 pasal 31E menyatakan bahwa Wajib Pajak dalam negeri dengan pendapatan kotor kurang dari Rp50.000.000.000 akan mendapatkan fasilitas pajak dalam bentuk pengurangan tarif pajak yang berlaku dari laba kena pajak atas bagian dari pendapatan kotor sampai sebesar Rp4.800.000.000. Perusahaan menggunakan fasilitas ini dalam menghitung pajak kini untuk tahun yang berakhir pada tanggal 31 Desember 2012. Law No. 36 of 2008 article 31E states that the taxpayers with gross revenue of less than Rp50,000,000,000 will get the facility in the form of tax reductions enacted tax rate of income tax on the taxable portion of gross revenue amounted Rp4,800,000,000. The Company utilizes this facility in computing its current income tax for the year ended December 31, 2012.