TRADE RECEIVABLES Annual Report 2012 PKPK

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

9. TAGIHAN BRUTO KEPADA PEMBERI KERJA

9. GROSS AMOUNT DUE F ROM CUSTOMERS

- Lanjutan - Continued Tagihan berdasarkan pelanggan : Amount due by customers : Pihak ketiga Third parties PT Vico Indonesia PT Vico Indonesia Total EP Indonesie Total EP Indonesie Salamander Energy Ltd Salamander Energy Ltd Santos Energy Ltd Santos Energy Ltd PT Smart Tbk PT Smart Tbk Subur Abadi Warna Agung PT Subur Abadi Warna Agung PT Hamparan Perkasa Mandiri PT Hamparan Perkasa Mandiri PT

10. BIAYA DIBAYAR DI MUKA DAN UANG MUKA

10. PREPAID EXPENSES AND ADVANCES

Pihak ketiga Third parties Fee konsesi dibayar di muka Prepaid concession expense Uang muka pembelian aset tetap Adv-payment, fixed asset procurement Uang muka pembelian material Adv-payment, material procurement Uang muka pemeliharaan Adv-payment, maintenance Uang muka pekerjaan Adv-payment, subcontractors

11. JAMINAN PENGADILAN PAJAK

11. COURT OF TAX DEPOSIT

Jaminan Pengadilan Pajak Court of tax deposit - - - - - - - - 26.407.178 On December 1, 2009, the Company filed an appeal against the tax assessment year 2006 as follows: SKPKB No.00192060672508 dated June 20, 2008 on under payment of corporate income tax inclusive of fine Rp 32.607.621.244. SKPKB. No.00392030672508 dated June 20, 2008, on under payment of income tax, article 23 inclusive of fine Rp 13.398.560.989. SKPKB No.0042207067252008 dated June 20, 2008 on under payment of VAT inclusive of fine Rp 32.149.378.468. 5.325.182 - 1.438.524 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 - - 26.407.178 1.782.953 2.500.670 646.208 6.177.367 5.821.030 1.704.735 13.623.669 14.391.744 5.734.316 - - 976.151 475.000 - 1.069.244 5.188.350 6.070.044 1.337.979 49.351.251 65.395.703 33.005.923 8.668.578 18.199.666 16.729.428 Jan 01, 2011 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 2.030.824 - - 1.167.621 4.321.332 - 78.182.342 95.546.861 51.173.875 11.638.886 4.372.654 - - 3.257.505 - Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 Pada tanggal 1 Desember 2009, Perseroan mengajukan banding atas hasil pemeriksaan pajak tahun 2006 sebagai berikut: SKPKB No.00192060672508 tanggal 20 Juni 2008 tentang PPh badan kurang bayar termasuk denda Rp. 32.607.621.244 SKPKB No.00392030672508 tanggal 20 Juni 2008 tentang PPh pasal 23 kurang bayar termasuk denda Rp. 13.398.560.989 SKPKB No.00422070672508 tanggal 20 Juni 2008 tentang PPN 2006 kurang bayar termasuk denda Rp. 32.149.378.468 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.