LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS OBLIGATION

AN

12. AN

e. ilan

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 530 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued

e. Bebanmanfaat pajak penghasilan

lanjutan e. Income tax expensebenefit continued Rekonsiliasi antara labarugi sebelum pajak Perseroan dengan penghasilan kena pajak Perseroan untuk tahun yang berakhir pada tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut: The reconciliation between profitloss before income tax of the Company and the Company’s taxable income for the years ended 31 December 2011 and 2010 is as follows: 2011 2010 Labarugi sebelum pajak Profitloss before income tax Perseroan 136,162 28,063 of the Company Beda waktu: Temporary difference: - Provisi penurunan nilai Provision for impairment of - piutang usaha 953 1,522 trade receivable - Provisi persediaan Provision for obsolete and - usang dan tidak lancar 638 17,424 slow moving inventories - Aset tetap 13,433 9,324 Fixed assets - - Akrual 18,560 12,056 Accruals - - Imbalan kerja 7,325 2,087 Employee benefits - - Kompensasi karyawan 10,668 35,398 Employee compensation - 3,375 73,637 Beda tetap: Permanent difference: - Penghasilan dikenakan pajak final 11,224 5,941 Income subject to final tax - - Penghasilan dividen tidak kena pajak 222,528 - Non-taxable dividend income - - Beban yang tidak dapat dikurangkan 89,472 88,082 Non-deductible expense - 144,280 82,141 Kerugian pajakpenghasilan Tax losstaxable income kena pajak Perseroan 4,743 127,715 of the Company Beban pajak penghasilan kini Current income tax expense Perseroan - 31,929 of the Company Pembayaran pajak dimuka Prepayment of income taxes Perseroan 33,991 40,227 of the Company Kelebihan pembayaran pajak Overpayment of corporate income tax penghasilan Perseroan 33,991 8,298 of the Company Beban pajak penghasilan kini Current income tax expense entitas anak 140,806 106,488 of subsidiaries Pembayaran pajak dimuka Prepayment of income taxes entitas anak 115,718 38,342 of subsidiaries Kekurangan pembayaran pajak Underpayment income tax entitas anak 25,088 68,146 of subsidiaries PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 531 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued