ASET TAK BERWUJUD INTANGIBLE ASSETS

PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 524 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousand of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued b. Utang pajak

b. Taxes payable 2013

2012 Pajak penghasilan badan 968,256 56,206 Corporate income tax Pajak lain-lain: Other taxes: - Pasal 21 1,816,004 1,422,032 Article 21 - - Pasal 23 dan 42 48,742 165,797 Article 23 and 42 - - Pajak Pertambahan Nilai 201,427 142,573 Value Added Tax - 3,034,429 1,786,608 c. Bebanmanfaat pajak penghasilan c. Income tax expensebenefit Bebanmanfaat pajak Perusahaan terdiri dari sebagai berikut: Tax expensesbenefit of the Company consist of the following: 2013 2012 Pajak penghasilan final 75,301,666 60,488,635 Final income tax Pajak kini - - Current tax Manfaat pajak tangguhan 20,361,366 12,292,616 Deferred tax benefit 54,940,300 48,196,019 Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the tax expense and the amounts computed by applying the prevailing tax rates to profit before income tax is as follows: 2013 2012 Laba sebelum pajak penghasilan 304,700,288 261,574,088 Profit before income tax Beban pajak dihitung dengan Tax calculated at applicable tarif yang berlaku 76,175,072 65,393,522 tax rate Pengaruh atas: Effects of: - Pendapatan yang sudah Revenues subjected to - dikenakan pajak final 98,442,095 78,287,591 final income tax - Perbedaan yang tidak dapat diperhitungkan 1,905,657 601,453 Non-deductible expenses - 20,361,366 12,292,616 Pajak penghasilan final 75,301,666 60,488,635 Final income tax Beban pajak penghasilan 54,940,300 48,196,019 Income tax expenses PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 525 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousand of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued c. Bebanmanfaat pajak penghasilan lanjutan

c. Income tax expensebenefit continued

Rekonsiliasi antara laba sebelum pajak penghasilan dan laba yang dikenakan pajak adalah sebagai berikut: A reconciliation between profit before income tax and the Company’s taxable income is as follows: 2013 2012 Laba sebelum pajak penghasilan 304,700,288 261,574,088 Profit before income tax Beda waktu 15,721,473 4,921,834 Timing differences Beda tetap 7,622,632 2,405,850 Permanent differences Pendapatan yang sudah Revenues subjected to dikenakan pajak final 393,768,382 313,150,364 final income tax Kerugian pajak berjalan 65,723,989 44,248,592 Current tax loss Rugi pajak yang bisa dikompensasi 50,540,723 6,292,131 Tax loss carry forward Akumulasi kerugian pajak 116,264,712 50,540,723 Accumulated tax losses Akumulasi kerugian pajak sebesar Rp 116.264.712 terdiri dari rugi pajak tahun 2013, 2012, dan 2010 masing-masing sebesar Rp 65.723.989, Rp 44.248.592, dan Rp 6.292.131. Accumulated tax losses amounting to Rp 116,264,712 consist of tax loss for fiscal year 2013, 2012, and 2010 amounting to Rp 65,723,989, Rp 44,248,592, and Rp 6,292,131, respectively. d. Aset pajak tangguhan d. Deferred tax asset 2013 Dikreditkan ke laporan Dikreditkan laba rugi ke ekuitas Credited to 1 Januari Credited to statements of 31 Desember January 2013 equity income December 2013 Rugi pajak yang bisa dikompensasi 12,635,181 - 16,430,997 29,066,178 Tax loss carry forward Penyisihan Provision for gaji dan bonus 1,664,064 - 143,011 1,521,053 salaries and bonus Beban penyisihan Provision for employee imbalan kerja 404,443 - 723,699 1,128,142 benefits obligation Perbedaan antara Differences between buku dan pajak accounting and dari nilai buku bersih tax fixed assets aset tetap 288,710 - 3,084 291,794 net book value Provision for impairment Penyisihan penurunan nilai - - 3,346,596 3,346,596 losses Perubahan bersih aset Change in fair value of keuangan tersedia available-for-sale untuk dijual 639,032 639,032 - - financial asset 14,353,366 639,032 20,361,365 35,353,763