Beban pajak penghasilan lanjutan Kewajiban Pajak Penghasilan Tangguhan, bersih Deferred Income Tax Liabilities, net

Notes to the Financial Statements PT International Nickel Indonesia Tbk PT International Nickel Indonesia Tbk 30 Juni 2009 dan 2008 June 30, 2009 and 2008 28 12. Perpajakan lanjutan 12. Taxation continued d. Kewajiban Pajak Penghasilan Tangguhan, bersih lanjutan d. Deferred Income Tax Liabilities, net continued Dibebankan Dikreditkan ke Laporan 1 Januari Laba-Rugi 30 Juni January 1, Charged June 30, 2008 Credited to 2008 Statements of Earnings Dalam ribuan Dolar AS US, in thousands Perbedaan temporer: Temporary differences: Penyusutan dan amortisasi 225,047 260 224,787 Depreciation and amortization Kewajiban imbalan kerja 679 467 1,146 Employee benefits liability Penyisihan bahan pembantu usang 155 669 824 Allowance for obsolete inventory Kewajiban penghentian pengoperasian aset 7,531 229 7,760 Asset retirement obligation Penyisihan imbalan opsi setara saham 2,870 1,517 1,353 Provision for share option equivalents Kewajiban pajak tangguhan, bersih 213,812 108 213,704 Deferred income tax liabilities, net e. Dampak Pemberlakuan Tarif Baru Pajak Penghasilan Badan Pada 3 September 2008 Dewan Perwakilan Rakyat menyetujui perubahan undang-undang pajak penghasilan. Undang-Undang ini kemudian ditandatangani Presiden pada tanggal 23 September 2008, sehingga telah dianggap berlaku. Salah satu dari perubahan tersebut adalah ditetapkannya tarif tetap untuk pajak penghasilan badan menjadi 28 mulai 1 Januari 2009 dan kemudian dikurangi menjadi 25 mulai 1 Januari 2010. Perseroan telah melakukan analisa terhadap periode dimana aktiva dan kewajiban pajak tangguhan akan dipulihkan dan telah melakukan penilaian terhadap aktiva dan kewajiban pajak tangguhan tersebut. e. Impact of New Corporate Income Tax Rate Enacted On September 3, 2008 the House of Representatives approved the amendments to the income tax law. This was signed into law by the President on September 23, 2008 and hence is considered enacted. One of these amendments stipulates that the income tax for corporations will be set at a flat rate of 28 commencing January 1, 2009 and further reduced to 25 from January 1, 2010. The Company has performed an analysis of the periods in which its deferred tax assets and liabilities will reverse and has valued its deferred tax assets and liabilities accordingly.

f. Surat Ketetapan Pajak Selama periode enam bulan yang berakhir pada tanggal 30 Juni 2009,

Perseroan tidak menerima Surat Ketetapan Pajak dari Kantor Pajak. Namun, selama periode enam bulan yang berakhir pada tanggal 30 Juni 2008, Perseroan telah menerima dan membayar beberapa Surat Ketetapan Pajak dalam Dolar AS yang pengaruhnya tidak signifikan dan telah direfleksikan pada Laporan Laba-Rugi periode berjalan. f. Tax Assessment Letters During the six month period ended June 30, 2009, the Company has not received any tax assessments from the Tax Office. However, during the six month period ended June 30, 2008, the Company has received and paid several tax assessments in US dollars of which the impact was not significant and has been reflected in the current period Statements of Earnings. Notes to the Financial Statements PT International Nickel Indonesia Tbk PT International Nickel Indonesia Tbk 30 Juni 2009 dan 2008 June 30, 2009 and 2008 29 12. Perpajakan lanjutan 12. Taxation continued