BEBAN POKOK PENJUALAN COST OF GOODS SOLD

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 72 33. PERPAJAKAN Lanjutan 33. TAXATION Continued d. Manfaat beban pajak d. Tax benefits expenses Manfaat beban pajak Perusahaan dan Anak perusahaan adalah sebagai berikut: Tax benefit expense of the Company and Subsidiaries was as follows: 2009 2008 Pajak kini Current tax Perusahaan 20.526.581 13.654.880 Company Anak perusahaan 67.692.751 110.283.786 Subsidiaries Sub - jumlah 88.219.332 123.938.666 Sub - total Pajak tangguhan Deferred tax Perusahaan 1.698.768 2.754.809 Company Anak perusahaan 25.267.435 14.978.419 Subsidiaries Sub - jumlah 26.966.203 17.733.228 Sub - total Bersih 115.185.535 106.205.438 Net Pajak kini Current tax Rekonsiliasi antara laba sebelum manfaat beban pajak, seperti dinyatakan pada laporan laba rugi konsolidasian dan taksiran laba fiskal Perusahaan adalah sebagai berikut: Reconciliation between income before tax benefit expense, as recorded in the consolidated statements of income and estimated fiscal income of the Company was as follows: 2009 2008 Laba sebelum manfaat beban pajak menurut Income before tax benefit expense laporan laba rugi in the consolidated konsolidasian 367.866.945 279.775.393 statements of income Ditambah dikurangi: Additions deductions: Amortisasi goodwill 26.589.195 26.589.196 Amortization of goodwill Selisih antara nilai wajar dan nilai perolehan aset PT Sumbertama The difference between fair Nusapertiwi dan value and carrying value PT Grahadura Leidong PT Sumbertama Nusapertiwi Prima pada saat akuisisi and PT Grahadura Leidong berdasarkan laporan Prima on acquisition base on perusahaan penilai 14.436.044 30.203.224 independent appraisal report Laba Anak perusahaan sebelum taksiran Income of Subsidiaries before pajak penghasilan 133.883.509 152.098.378 provision for income tax Laba sebelum beban Income before tax pajak Perusahaan 275.008.675 184.469.435 expense - Company Beda temporer: Temporary differences: Penyisihan untuk bonus 10.577.859 - Provision for bonus Penyisihan piutang Allowance for ragu-ragu 5.891.206 - bad debt expense Penyusutan aset tetap 503.039 5.279.932 Depreciation of fixed assets Amortisasi biaya Amortization of ditangguhkan 5.097.233 17.293.008 deferred charges PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 73 33. PERPAJAKAN Lanjutan 33. TAXATION Continued 2009 2008 Penyisihan imbalan kerja 1.383.800 7.447.239 Provision for employee benefits Laba penjualan aset tetap - 1.521.098 Gain on sale of fixed assets Jumlah beda temporer 10.491.071 6.086.935 Total temporary differences Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 3.012.004 11.019.867 Non-deductible expenses Pendapatan bunga Company’s portion on yang telah income subjected to kenakan PPh 23 final 505.060 858.683 income tax article 23 final Bagian Perusahaan Company’s share atas laba rugi in net income Anak perusahaan 198.760.686 146.048.033 loss of Subsidiaries Jumlah beda tetap 196.253.742 135.886.849 Total permanent differences Taksiran Laba Fiskal Estimated Fiscal Income Perusahaan 89.246.004 54.669.521 the Company Beban Pajak Current Tax Expense Kini Perusahaan 20.526.581 13.654.880 of the Company Beban Pajak Current Tax Expense Kini Anak Perusahaan 67.692.751 110.283.786 of the Subsidiaries Jumlah 88.219.332 123.938.666 Total Pajak Tangguhan Deferred Tax Perhitungan manfaat beban pajak tangguhan Perusahaan dan Anak perusahaan pada tanggal 31 Desember 2009 dan 2008 adalah sebagai berikut: Calculation of deferred tax benefit expenses of the Company and Subsidiaries on December 31, 2009 and 2008 were as follows: 1 Januari 2009 Manfaat beban 31 Desember January 1, Benefit expense December 31, 2009 2009 2009 Rp Rp Rp Penyisihan atas investasi Allowance for unrecoverable perusahaan asosiasi yang investment in associated tidak dapat dipulihkan 14.012.217 13.909.946 102.271 companies Kewajiban imbalan kerja karyawan 7.272.566 5.023.516 2.249.050 Employee benefits obligation Penyisihan piutang ragu-ragu 3.469.077 3.882.858 7.351.935 Allowance for doubtful accounts Hutang sewa 24.328 24.328 - Lease payable Bonus yang akan diterima - 2.115.572 2.115.572 Accrued bonus Penyisihan atas Allowance for inventory persediaan usang - 40.620 40.620 obsolescence Koreksi penjualan 475.064 475.064 - Sales correction Selisih kurs ditangguhkan 2.266.578 2.266.578 - Deferred foreign exchange differences Depresiasi dan amortisasi Depreciation and amortization of aset non-keuangan 13.078.915 11.118.667 24.197.582 non-financial assets Beban umum dikapitalisasi 19.596.997 19.596.997 - General expenses capitalized Kewajiban Pajak Tangguhan Company’s Deferred Tax Perusahaan - Bersih 10.639.366 1.698.768 12.338.134 Liabilities - Net Kewajiban Pajak Tangguhan Subsidiaries’ Deferred Tax Anak perusahaan 5.134.368 3.118.805 8.253.173 Liabilities Jumlah Kewajiban Pajak Total Deferred Tangguhan 15.773.734 4.817.573 20.591.307 Tax Liabilities Aset Pajak Tangguhan Subsidiaries’ Deferred Tax Anak perusahaan 40.407.926 22.148.630 18.259.296 Assets Bersih 24.634.192 26.966.203 2.332.011 Net