Operating Expenses financial statement december 2009

PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2009 dan 2008 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2009 and 2008 and For the Years then Ended - 72 - 32. Pajak Penghasilan Lanjutan 32. Income Tax Continued Pajak Kini Current Tax 2009 2008 Rp 000 Rp 000 Perbedaan tetap: Permanent differences: Kerugian penyelesaian kontrak derivatif 96.444.800 - Loss on settlement of derivative contracts Representasi 2.647.799 2.360.403 Representation Pendapatan bunga yang sudah dikenakan Interest income already subjected to pajak final 14.884.996 14.445.780 final tax Jumlah - bersih 84.207.603 12.085.377 Net Laba kena pajak rugi fiskal sebelum Taxable income fiscal loss before carry forward kompensasi rugi fiskal Perusahaan 177.755.236 50.928.636 fiscal loss of the Company Kompensasi rugi fiskal 50.928.636 - Fiscal loss applied Laba kena pajak rugi fiskal Perusahaan 126.826.600 50.928.636 Taxable income fiscal loss of the Company Rincian beban dan hutang pajak kini Perusahaan dan anak perusahaan adalah sebagai berikut: Current tax expense and payable are as follows: 2009 2008 Rp 000 Rp 000 Beban pajak kini Current tax expense Perusahaan 29.170.118 - The Company Anak perusahaan Subsidiaries BDP 7.277.998 7.620.314 BDP BTLA 6.383.789 5.075.286 BTLA BNIL 3.211.901 3.701.818 BNIL ABM 3.668.047 3.275.749 ABM BSA 2.123.616 1.914.462 BSA Jumlah 51.835.469 21.587.629 Subtotal Dikurangi pembayaran pajak dimuka Less prepaid taxes Pajak penghasilan Income taxes Pasal 22 189.951 - Article 22 Pasal 23 1.019.255 - Article 23 Pasal 25 20.784.451 21.135.172 Article 25 Jumlah 21.993.657 21.135.172 Subtotal Hutang pajak kini 29.841.812 452.457 Current tax payable Terdiri dari: Consists of: Hutang pajak kini Catatan 16 Current tax payable Note 16 Perusahaan 26.664.547 - The Company Anak perusahaan Subsidiaries BTLA 2.154.477 5.980 BTLA BSA 412.901 21.010 BSA BDP 327.332 232.293 BDP BNIL 151.626 186.714 BNIL ABM 130.929 6.460 ABM Hutang pajak kini 29.841.812 452.457 Current tax payable PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2009 dan 2008 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2009 and 2008 and For the Years then Ended - 73 - 32. Pajak Penghasilan Lanjutan 32. Income Tax Continued Pajak Kini Lanjutan Current Tax Continued Taksiran tagihan pajak merupakan kelebihan pembayaran pajak penghasilan Perusahaan dan anak perusahaan tahun berjalan, yang menurut pendapat manajemen dapat diperoleh kembali dengan rincian sebagai berikut: Estimated claims for tax refund represent claims for over payments of current year income taxes of the Company and its subsidiary which the management believes can be recovered, with details as follows: 2009 2008 Rp 000 Rp 000 Tahun 2009 Year 2009 Anak Perusahaan Subsidiary B NCW 38.298 - BNCW Tahun 2008 Year 2008 Perusahaan The Company P asal 22 171.590 171.590 Article 22 P asal 23 575.119 575.119 Article 23 P asal 25 4.865.682 4.865.682 Article 25 Anak perusahaan Subsidiaries B NCW BNCW Pasal 25 155.389 155.389 Article 25 5.767.780 5.767.780 Jumlah Catatan 14 5.806.078 5.767.780 Total Note 14 Rugi fiskal Perusahaan tahun 2008 telah sesuai dengan SPT Tahunan yang disampaikan ke Kantor Pelayanan Pajak. The Company’s fiscal loss in 2008 is in accordance with the corporate income tax return filed to the Tax Service Office. Menurut peraturan perpajakan, rugi fiskal dapat dikompensasikan dengan laba fiskal pada masa lima tahun mendatang sejak terjadinya kerugian fiskal. Rugi fiskal Perusahaan tahun 2008 telah dikompensasikan atas laba kena pajak tahun

2009. According to tax regulations, fiscal loss can be

offset against the taxable income immediately within a period of five years after the fiscal loss was incurred. Accordingly, the fiscal loss in 2008 was applied against the taxable income in 2009. Pajak Tangguhan Deferred Tax Rincian dari aset dan kewajiban pajak tangguhan Perusahaan adalah sebagai berikut: The details of deferred tax assets liabilities are as follows: Dicatat ke Dicatat ke Laporan Laba Rugi Laporan Laba Rugi K onsolidasi K onsolidasi Credited Charged Credited Charged to Consolidated to Consolidated Statement of Statement of 1 Januari 2008 Income for 31 Des ember 2008 Income for 31 Desember 2009 January 1, 2008 the Year December 31, 2008 the Year December 31, 2009 Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Aset pajak tangguhan: Deferred tax assets: P enyisihan penurunan nilai pers ediaan dan persediaan us ang A llowances for decline in value of inv entories and inventory obs olescence 784.067 606.107 177.960 56.278 121.682 Imbalan pasti pasca-kerja Defined-benefit post-employment reserve 9.305.081 1.753.933 7.551.148 869.614 8.420.762 P enyisihan piutang r agu-ragu A llowance for doubtful accounts 672.042 227.451 444.591 466.582 911.173 Rugi fiskalFiscal loss 1.104.013 12.199.768 13.303.781 10.158.366 3.145.415 S ewa pem biayaan F inance lease - 1.127.628 1.127.628 1.046.553 2.174.181 JumlahTotal 11.865.203 10.739.905 22.605.108 7.831.895 14.773.213