PIUTANG USAHA - Lanjutan

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011 F or the Years Ended December 31, 2012 And 2011 Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain Expressed In Thousand Rupiah, Unless otherwise Stated DAN ENTITAS ANAK AND ITS SUBSIDIARY

11. JAMINAN PENGADILAN PAJAK - Lanjutan

11. COURT OF TAX DEPOSIT - Continued

Membatalkan seluruh ketetapan SKPKB yang dimaksud Cancel all decisions of the SKPKB Berdasarkan ketentuan pasal 36 4 UU No.14 Tahun 2002 tentang Pengadilan Pajak, Perseroan harus membayar jaminan sebesar 50 dari total kekurangan pembayaran pajak yang dimohonkan banding. Jumlah bersih pembayaran jaminan pajak tersebut dikurangi perhitungan pajak yang diakui dan telah disetorkan oleh Perseroan sebesar Rp. 26.407.177.566. Putusan banding atas sengketa pajak tahun 2006 di atas telah dibacakan di depan sidang Pengadilan Pajak sebagai berikut: KPP Madya Balikpapan telah menerbitkan SKP pelaksanaan keputusan Pengadilan Pajak di atas, dan Perseroan telah menerima kembali uang jaminan sengketa Pengadilan Pajak, setelah ditambah bunga atas jaminan yang sengketa pajaknya dikabulkan dan dikurangi pokok dan denda PPh pasal 23 yang sengketa pajaknya ditolak, sejumlah Rp. 24.818.070.375 lihat catatan 21. Perseroan telah menyesuaikan catatan perpajakannya terhadap hasil keputusan banding Pengadilan Pajak di atas. Sep 13, 2011 Sep 13, 2011 SKPKB No.00192060672508 tanggal 20 Juni 2008 tentang PPh badan kurang bayar Rp 32.607.621.244,- July 20, 2011 SKPKB No.00422070672508 tanggal 20 Juni 2008 tentang PPN 2006 kurang bayar Rp 32.149.378.468,- SKPKB No.0042207067252008 dated June 20, 2008 on VAT under payment inclusive of fine Rp 32.149.378.468,- Under the provisions of Article 36 4 of Law No.14 of 2002 concerning the Tax Court, the Company must pay a deposit of 50 of the total underpayment of tax appeals filed. Net amount of the tax payment guarantees which are recognized net of tax calculation and has been deposited by the Company amounting to Rp. 26.407.177.566. An appeal over a tax dispute in 2006 over the trial had been read before the Tax Court as follows: Tanggal Date Perkara Case Putusan Decision 20 Juli 2011 SKPKB No.00192060672508 dated June 20, 2008 on corporate income tax under payment inclusive of fine Rp 32.607.621.244,- Membatalkan seluruh ketetapan SKPKB yang dimaksud, dan sebaliknya mengabulkan sebagian perhitungan lebih bayar PPh badan berdasarkan perhitungan SPT PPh Badan 2006 menjadi sebesar Rp 1.112.287.185,- Cancel all decisions of the SKPKB, but to grant partially calculation of over payment of corporate income tax based on 2006 Annual Tax Return amounted to Rp 1.112.287.185,- Sep 13, 2011 Sep 13, 2011 SKPKB No.00392030672508 tanggal 20 Juni 2008 tentang PPh pasal 23 kurang bayar Rp 13.398.560.989,- SKPKB. No.00392030672508 dated June 20, 2008, on income tax, article 23 under payment inclusive of fine Rp 13.398.560.989,- Mengabulkan sebagian besar ketetapan SKPKB yang dimaksud menjadi sebesar Rp 9.688.446.460,- dan denda sebesar Rp 3.487.840.725,- To grant almost all of the SKPKB amounted to Rp 9.688.446.460,- and fine of Rp 3.487.840.725,- KPP Madya Balikpapan has issued a tax assessment on the implementation of the above decision of the Tax Court, and the Company has received a money back guarantee dispute the Tax Court, plus interest after a dispute over taxes granted bail and fines reduced principal and income tax article 23 which rejected the tax dispute, the amount of Rp. 24.818.070.375 see note 21. The Company has adjusted their tax records against the decision of the Tax Court on the appeal.