Beban Umum dan Administrasi General and Administrative Expenses

DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 76 Paraf

e. Surat Ketetapan Pajak

e. Tax Assessment Letter

Pada tahun 2011, tidak ada Surat Ketetapan Pajak SKP yang diterima oleh Perusahaan dan Entitas anak. Pada tahun 2010, entitas anak KJS menerima Surat Ketetapan Pajak Lebih Bayar SKPLB atas pajak penghasilan badan tahun 2008 sebesar Rp 182.302.331 In 2011, there was no Tax Assessment Letter received by the Company and Subsidiaries In 2010, KJS received Tax Assesment Letter of Overpayment SKPLB for year 2008 ’s corporate income tax amounting to Rp 182,302,331. 36. Transaksi Pihak Berelasi

36. Transaction with Related Parties

Perusahaan dan entitas anak melakukan transaksi dengan pihak- pihak yang berelasi yang berhubungan dengan perolehan penerusan pinjaman dari Pemerintah Republik Indonesia Catatan 23, transaksi penjualan pupuk urea dan amoniak, pemberian jasa dan utilitas, pembelian bahan baku, pemakaian jasa tenaga kerja dan kontraktor serta transaksi keuangan lainnya. Piutang atas transaksi usaha pokok disajikan dalam piutang usaha, sedangkan piutang atas transaksi di luar usaha pokok disajikan dalam piutang lain-lain dan piutang kepada berelasi pada posisi keuangan konsolidasi. Utang atas transaksi usaha pokok disajikan sebagai utang usaha, sedangkan utang atas transaksi di luar usaha pokok disajikan sebagai utang lain-lain dan utang kepada pihak berelasi pada posisi keuangan konsolidasi. The Company and its subsidiaries entered into certain transactions with related parties principally consisting of obtaining extention of loan from the Government of the Republic of Indonesia Note 23, sales of urea fertilizer and ammonia, providing services and utilities, purchases of raw materials, outsource of human resources and contractors, and other financial transactions. Trade account receivable from related parties shown as part of trade accounts receivable, whereas balances of accounts with related parties from non-trade transactions shown as part of other accounts receivable and due from related parties in the consolidated statements of financial position. Trade accounts payable from related parties were shown as part of trade accounts payable, whereas the balances of accounts with related parties from non-trade transactions were shown as part of other accounts payable and due to related parties in the consolidated statement of financial position. Hubungan dan sifat saldo akuntransaksi dengan pihak yang memiliki hubungan istimewa adalah sebagai berikut: The relationship and nature of account balances transactions with related parties are as follows: Pihak Hubungan Istimewa Sifat Hubungan Instimewa Transaksi Related parties Nature of Relationship Transactions PT Pupuk Sriwidjaja Persero Pemegang saham utama Dividen Dividend Major stockholder Yayasan Kesejahteraan Hari Tua Pemegang saham Sewa pesawat terbang Airplane rental PT Pupuk Kalimantan Timur Stockholder PT Petrokimia Gresik Persero Afiliasi Affiliated Penjualan amoniak Ammonia sales PT Pupuk Kujang Afiliasi Affiliated Penjualan pupuk urea Urea fertilizer sales PT OCI Kaltim Melamine Afiliasi Affiliated Penyertaan saham, penyediaan jasa tenaga kerja, Penjualan amoniak dan utilitas Investment in shares of stocks, human resources provision, ammonia and utilities sales. PT Kaltim Lemindo Kimiatama Afiliasi Affiliated Penyertaan jasa tenaga kerja dan penjualan utilitas Human resources provision and utilities sales PT Kaltim Ambikawiratama Afiliasi Affiliated Penyertaan jasa tenaga kerja, penjualan bahan baku dan penjualan utilitas Human resources provision for raw materials and utilities sales. PT Pupuk Sriwidjaja Palembang Afiliasi Affiliated Penjualan pupuk urea Urea fertilizer sales pengantongan Urea fertilizer sales, freight, rental and packing PT Rekayasa Industri Afiliasi Affiliated Penyertaan saham dan kontraktor pembangunan Pabrik Kaltim - 4 Investment in shares of stock and constructor of Kaltim - 4 plant. DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 77 Paraf Pihak Berelasi Sifat relasi Transaksi Related parties Nature of Relationship Transactions PT Kaltim Sahid Baritosodakimia Afiliasi Affiliated Penyertaan saham, penyediaan jasa tenaga kerja dan penjualan utilitas Investment in shares of stock, human resources provision and utilities sales. PT Kaltim Multi Boga Utama Afiliasi Affiliated Pembayaran beban makanan karyawan perusahaan Payment for the Company employees’ catering services. PT Kaltim Nusa Etika Afiliasi Affiliated Pembayaran untuk tenaga kerja harian Payment for daily worker. PT Daun Buah Afiliasi Affiliated Pembayaran untuk sewa kendaraan Payment for vehicle rental PT Kaltim Hexamindowiratama Afiliasi Affiliated Penyertaan jasa tenaga kerja, penjualan bahan baku dan penjualan utilitas Human resources provision, raw materials and utilities sales. PT Kaltim Bahana Adhiguna Afiliasi Affiliated Pembayaran untuk jasa labuh, pandu, tunda dan tambat Payment for mooring, piloting, tugging and berthing PT Kaltim Adventure Tours and Travel Afiliasi Affiliated Pembayaran untuk penyediaan tiket pesawat udara Payment for airplane tickets. PT BBM Kaltim Satria Samudra Afiliasi Affiliated Pembayaran untuk jasa bongkar muat di pelabuhan Payment for loading and unloading services at port. PT BBM Kaltim Adhiguna Dermaga Afiliasi Affiliate Pembayaran untuk jasa bongkar muat di pelabuhan Payment for loading and unloading services at port. PT Kaltim Adhiguna Muatan Afiliasi Affiliate Pembayaran untuk jasa pengurusan dokumen pengapalan Payment for shipping document arrangements. PT Kaltim Saverina Fajar Afiliasi Affiliate Pengadaan kantong pupuk urea dan penjualan utilitas Supply of urea fertilizer bags and utilities sales. PT Kaltim Parna Industri Afiliasi Affiliate Penjualan utilitas dan penyewaan tenaga kerja Utilities sales and employee rental Yayasan Pupuk Kaltim Afiliasi Affiliate Pembayaran biaya pendidikan dan pelatihan Payment for education and training RS Pupuk Kaltim Afiliasi Affiliate Kesehatan karyawan Employees’ health security PT Pukati Pani Afiliasi Affiliate Penyertaan saham Investment in shares of stock PT Pukati Pelangi Agromakmur Afiliasi Affiliate Penyertaan saham, produsen dan penjual pupuk NPK Pelangi Investment in shares of stock, producer and seller of NPK Pelangi fertilizer PT Pukati Pelangi Petani Berseri Afiliasi Affiliate Penyertaan saham, produsen dan penjual pupuk NPK Pelangi Investment in shares of stock, producer and seller of NPK Pelangi fertilizer PT Pukati Pelangi Khatulistiwa Afiliasi Affiliate Penyertaan saham, produsen dan penjual pupuk NPK Pelangi Investment in shares of stock, producer and seller of NPK Pelangi fertilizer PT Pukati Niaga Sejahtera Afiliasi Affiliate Penyertaan saham, produsen dan penjual pupuk NPK Pelangi Investment in shares of stock, producer and seller of NPK Pelangi fertilizer s PT Mega Eltra Afiliasi Affiliate Penjualan pupuk urea Urea fertilizer sales PT Kaltim Methanol Industri Afiliasi Affiliate Penjualan utilitas, penyediaan tenaga ahli dan tenaga teknis pembangunan pabrik, penyediaan personil masa produksi, keamanan pabrik, pelayanan kesehatan lingkungan Utilities sales, provide specialist worker in technique and human resources for production period, plant safety, health and environmental services.