Taxes payable PERPAJAKAN lanjutan TAXATION continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 76 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2015 DAN 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated 28. PERPAJAKAN lanjutan 28. TAXATION continued

e. Surat ketetapan pajak lanjutan

e. Tax assessments continued

Perseroan lanjutan The Company continued Tahun pajak 2004 lanjutan 2004 fiscal year continued Pada tahun 2007, DJP menolak keberatan atas SKPKB PPh 26 dan menambah kurang bayar sebesar Rp 34.251. Perseroan melunasi kekurangan pembayaran tersebut dan mengajukan permohonan banding ke Pengadilan Pajak. Pada bulan Januari 2014, Pengadilan Pajak menerima sebagian permohonan banding Perseroan atas keputusan keberatan PPh 26 sebesar Rp 69.313. Perseroan setuju dengan keputusan tersebut dan mencatat hasil keputusan pada laporan laba rugi komprehensif konsolidasian interim Perseroan tahun 2014. Perseroan telah menerima jumlah tersebut pada tanggal 12 April 2014. Pada tahun 2014, DJP mengajukan permohonan peninjauan kembali ke MA atas putusan banding PPh Pasal 26. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian interim, MA belum memberikan putusan atas permohonan peninjauan kembali yang diajukan DJP tersebut. In 2007, the DGT rejected the objection and increased the underpayment of income tax Article 26 by Rp 34,251. The Company paid the additional tax underpayment and filed an appeal letter to the Tax Court. In January 2014, the Tax Court accepted the Company’s appeal of income tax Article 26 for an amount of Rp 69,313. The Company agreed with the decision and recorded the result in the 2014 interim consolidated statements of comprehensive income. The Company had received the refund on 12 April 2014. In 2014, the Company received judicial review from DGT regarding income tax Article 26 issued by DGT. Up to the date of the completion of these interim consolidated financial statements, the Supreme Court “SC” has not issued its decision on the judicial review requested by the DGT. Tahun pajak 2005 2005 fiscal year Pada tahun 2007, Perseroan mengajukan permohonan keberatan atas SKPKB PPh 26 sebesar Rp 87.993 yang ditolak oleh DJP. In 2007, the Company filed objection letters against the tax assessments confirming underpayment of income tax Article 26 amounted to Rp 87,993 which was rejected by the DGT. Pada tahun 2008, Perseroan mengajukan permohonan banding ke Pengadilan Pajak atas keputusan keberatan PPh 26. Pada bulan Januari 2015, Pengadilan Pajak menerima seluruh permohonan banding Perseroan atas keputusan keberatan PPh 26 sebesar Rp 87.993. Perseroan telah menerima jumlah tersebut pada bulan Februari 2015. In 2008, the Company filed an appeal to the Tax Court. In January 2015, the Tax Court accepted the Company’s appeal of income tax Article 26 for an amount of Rp 87,993. The Company had received the refund in February 2015. Tahun pajak 2006 2006 fiscal year Pada bulan September 2008, Perseroan menerima SKPKB atas beberapa obyek pajak penghasilan, PPN, dan denda pajak, total sejumlah Rp 158.808. Kemudian DJP mengeluarkan keputusan pembetulan yang mengurangi denda pajak sejumlah Rp 932. Perseroan membayar kekurangan pembayaran pajak tersebut. In September 2008, the Company received tax assessment letters confirming underpayment of various income taxes, VAT and tax penalties totaling to Rp 158,808. Subsequently, the DGT issued decision letter of rectification to reduce the tax penalties by Rp 932. The Company paid the above taxes underpayment.