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2. Law No. 7 Year 1983 on Income Tax (State of the Republic of Indonesia Year 1983 Number 50, Additional Gazette Republic of Indonesia Number 3263) as has been several times amended last by Act No. 36 2008 (sheet State Of The Republic Of Indonesia 2008 Number 133, Additional Gazette Of The Republic Of Indonesia Number 4893);

3. President's Decision Number 20 /P Year 2005 DECIDED:

STIPULATING: THE FINANCIAL MINISTER ' S REGULATION ON REAL-REAL DEBT CANNOT BE DEBILLABLE ON THE GROSS INCOME.

Article 1 In this Financial Minister Regulation referred to: 1. The Tax Wajib is a personal or body person, including

taxpayers, tax cutters, and tax collectors, who have the right and tax liability according to the Taxation laws.

2. Real-real debt is not billable from a reasonable business transaction in accordance with the field of its business, which may not be invoiced despite the maximum or final billing efforts by the Client. Mandatory Tax.

3. A common or special publication is a publication that includes: a. Public publishing is a loading of announcements on

newspaper publishing /magazines or other common national-scale print mass media; or

b. A special publication is a loading of the announcement on the issuer of the state-owned National Bank (PERBANAS) and/or the Indonesia Bank's special issuer/or issuer/announcement.

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Section 2 (1) Real-real debt cannot be invoiced in response

in the bank business, financing, industry, trade and other services may be charged as a fee in calculating the income of the bank tax.

(2) Real-real debt cannot be invoiced as specified in paragraph (1) excluding the debt derived from a business transaction with the parties that have a special relationship with Wajib Tax.

Article 3 (1) Real-real debt cannot be invoiced

as referred to in Section 2 may is charged as a gross income sacrifice, throughout the meeting of requirements: a. Real-real debt cannot be billed

has been set up as an income by the debitur concerned in the year in question;

b. Taxpayers must submit a list of real-real debt indebted to the Directorate General of Tax; and

c. Real-real debt cannot be invoiced for the time it has been submitted to the State Court or the government agency that handles the country's debt, or there is a written agreement regarding the abolition of the debt. Between the creditors and the debtor over the real debt cannot be billed, or it has been published in public or special publishing, or a recognition of the debtor that its debt has been abolished for certain amounts of debt.

(2) The requirements as specified in the paragraph (1) of the letter e do not apply to Real debt cannot be billable to small debitur or other small debtors.

(3) The real debt cannot be charged to the small debtor as referred to in verse (2) is the amount of small debtor's debt. does not exceed

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Rp100.000.00 (one hundred million rupiah), which is a sum of the amount of debt of some credit given by a bank institution/institution of financing in the country as a result of the grant: a. The Praprosperous Family Business Credit (Kukesra), i.e.

the soft credit for the productive economic efforts given to the Praprosperous Family and the Family Prosperous I which has been a participant of Takesra and is incorporated into the group activities Prokesra-OPPKS;

b. Agricultural Credit (KUT), which is the working capital credit provided by the bank to the primary cooperatives either as executors or channeling, or to the Swadaya Society (NGO) as the executor of credit, for the The needs of farmers who are affiliated with the farm group to pay for their crops in order to be intentioned by rice, palawija and horticulture;

c. Home Ownership Credit Is Very Simple (KPRSS), which is the credit given by the bank to the public for a very simple home ownership (RSS);

d. Small Business Credit (KUK), which is the credit provided to small business clients;

e. The People's Business Credit (KUR), which is credit for other small business capital purposes other than KUK; and/or

f. Other minor credits in the framework of Bank Indonesia crediting policy in developing small businesses and cooperatives.

(4) The real debt cannot be invoiced to the other small debtors as referred to in verse (2) is the debt The other small debtors did not exceed Rp5,000.00 (five million rupiah).

Section 4 (1) List of real debt-real debt cannot be invoiced which

submitted to the Directorate General of Tax

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as section 3 paragraph (1) the letter b must specify the name of the debtor in the name, the statutory number of the taxpayer, the address and the number of real-real debt could not be invoiced.

(2) The fulfilment of the provisions as in section 3 paragraph (1) the letter c is done by attaching it to: a. photocopy proof of submission of its charge to

the State Court or the government agency that handles the country's debt; or

b. photocopy of the written agreement on the removal of the debt relief/release of the business debt that has been legalized by a notary: or

c. photocopy of the proof of publication in general publishing or special issuer; or

d. a letter containing the recognition of the debtor that its debt has been removed which was approved by creditors about the removal of the debt for a certain amount of debt, which was approved by the creditors.

(3) The real list of debts cannot be invoiced. and the proof/document as referred to in paragraph (1) and paragraph (2) must be delivered in conjunction with the delivery of the Annual Notice of Notices (SPT).

The Real-Real Article 5 of the debt cannot be billed to a small debitur or small debitur others as referred to in Section 3 must be attached to the list of nominees containing The identity of the debtor is named, the Subject Number of the taxpayer, the address and the number of real-real debt cannot be invoiced.

Section 6 At the time of the Minister of Finance Regulation is in effect, the Decree of the Minister of Finance Number 130 /KMK.04/ 1998 about Removal Of Unpaid Debt may be Applicated as Charges, revoked and declared not in effect.

Article 7 of the Ministry of Finance Regulation came into effect on 1 January 2009.