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Ministry of Energy and Mineral Resources Republic of Indonesia Directorate General of New, Renewable Energy, and Mineral Resources MINISTRY OF FINANCE REGULATION NUMBER 130/PMK.011/2011 CONCERNING ON PROVISION OF EXEMPTION FACILITIES OR REDUCTION OF INCOME TAX CORPORATE TAXPAYERS can get facilities: EXEMPTION OR REDUCTION OF CORPORATE INCOME TAX EXEMPTION OF CORPORATE INCOME TAX 5-10 tax year After the end of Corporate Income Tax exemption facility REDUCTION OF CORPORATE INCOME TAX 50% of Income Tax Payable for 2 tax yearh Minister of Finance may provide facilities Corporate Income Tax exemption or reduction for a period EXCEED predetermined period of time *) The facility can be utilized if: 1. Had executed the entire capital investment 2. Has been produced commercially • • • . PIONEER INDUSTRIES Having a new investment plan min. IDR 1 trillion • Placing funds in the Indonesian banking min 10% from the total capital investment plan Existed as ENTITY INDONESIA Industry of Basic Metals Manufacutre Industry of Oil Refining and / or Basic Organic Chemicals sourced from Oil and Natural Gas Industry of Machinery INDUSTRY OF RENEWABLE RESOURCES FIELD Industry of Communications Equipment PIONEER INDUSTRIES ENERGI DAN SUM © DGNREEC 2012 30

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