TRANSAKSI DERIVATIF DERIVATIVE TRANSACTIONS

The original consolidated financial statements included herein are in the Indonesian language. PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 58 18. PERPAJAKAN lanjutan 18. TAXATION continued d. Pajak penghasilan kini lanjutan d. Current income tax continued Perhitungan beban pajak kini dan taksiran utang pajak penghasilan adalah sebagai berikut: The computations of current income tax expense and estimated income tax payable are as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2013 2012 Taksiran penghasilan kena pajak Estimated taxable income rugi fiskal tax loss Perusahaan Company Final 761.605.003.794 773.151.473.311 Final Non-final 136.082.943.254 64.651.494.009 Non-final Entitas Anak Subsidiaries Final 105.011.092.936 54.676.884.672 Final Non-final 30.960.484.480 32.018.020.727 Non-final Beban pajak kini Current income tax expense Perusahaan Company Final 9.139.260.046 9.277.817.680 Final Non-final - - Non-final Entitas Anak Subsidiaries Final 1.260.133.115 656.122.616 Final Non-final 10.529.286.000 7.799.015.432 Non-final Total 20.928.679.161 17.732.955.728 Total Pajak penghasilan dibayar di muka Prepayment of income taxes Perusahaan Company Final 8.242.297.154 8.622.179.600 Final Non-final - - Non-final Entitas Anak Subsidiaries Final 1.093.555.336 532.183.876 Final Non-final 10.513.401.859 2.233.949.762 Non-final Total 19.849.254.349 11.388.313.238 Total Taksiran utang tagihan Estimated Income tax payable pajak penghasilan claim for tax refund Perusahaan Company Final 896.962.892 655.638.080 Final Non-final - - Non-final Entitas Anak Subsidiaries Final 166.577.779 123.938.740 Final Non-final 29.358.184 5.565.065.670 Non-final Non-final 13.474.043 - Non final Total 1.079.424.812 6.344.642.490 Total The original consolidated financial statements included herein are in the Indonesian language. PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 59 18. PERPAJAKAN lanjutan 18. TAXATION continued d. Pajak penghasilan kini lanjutan d. Current income tax continued Rekonsiliasi antara beban pajak penghasilan, yang dihitung dengan menggunakan tarif pajak yang berlaku atas laba komersial sebelum pajak penghasilan dan beban pajak penghasilan neto, seperti yang tercantum dalam laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The reconciliation between income tax expense as calculated by applying the applicable tax rate to the commercial income before income tax and the income tax expense, net shown in the consolidated statement of comprehensive income is as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2013 2012 Laba sebelum pajak penghasilan Income before income tax berdasarkan laporan laba rugi per consolidated statements of komprehensif konsolidasian 91.921.990.122 140.699.565.076 comprehensive income Pendapatan dan beban yang telah Income and related expenses dikenakan pajak final 158.906.932.413 116.323.947.654 already subjected to final tax Pendapatan dari entitas anak asing 36.215.937.295 41.283.037.294 Income from foreign subsidiary Pembalikan atas jurnal eliminasi Reversal of inter-company antar perusahaan pada eliminating entries saat konsolidasi 2.262.876.531 - during consolidation Penghasilan kena pajak rugi fiskal 33.031.881.527 65.658.654.716 Taxable income tax loss Beban pajak penghasilan sesuai Income tax expense based on dengan tarif pajak yang berlaku 8.257.970.427 16.414.663.679 applicable tax rate Perusahaan Company Pemulihan rugi fiskal 17.857.862.311 8.853.075.168 Recovery of tax losses carry-forward Penyesuaian pajak tangguhan 2.758.189.708 Adjustment on deferred tax Entitas Anak Subsidiaries Pengaruh pajak atas beda tetap 1.680.081.254 478.517.861 Tax effects of permanent differences Pendapatan yang telah dikenakan pajak penghasilan yang bersifat final 69.878.227 19.777.293 Income already subjected to final tax Lain-lain 507.026.700 - Others Beban pajak non-final 10.703.068.211 10.778.518.787 Income tax non-final Beban pajak final - Perusahaan 9.139.260.046 9.277.817.680 Income tax final - Company Beban pajak final - Entitas Anak 1.260.133.115 656.122.616 Income tax final - Subsidiaries Beban pajak penghasilan - neto Income tax expense - net per laporan laba rugi per consolidated statements of komprehensif konsolidasian 21.102.461.372 20.712.459.083 comprehensive income