Liabilitas pajak tangguhan Deferred tax liabilities

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 85 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan 29. TAXATION continued e. Surat ketetapan pajak lanjutan e. Tax assessments continued Perseroan lanjutan The Company continued Tahun pajak 2006 2006 fiscal year Pada bulan September 2008, Perseroan menerima SKPKB atas beberapa obyek pajak penghasilan, PPN dan denda pajak dengan jumlah Rp 157.876. Pada bulan Desember 2008, Perseroan membayar kekurangan pembayaran pajak tersebut. Perseroan membebankan Rp 155.871 dalam laporan laba rugi konsolidasian tahun 2008 dan mengajukan keberatan kepada DJP atas SKP PPh Pasal 23, SKP PPh Pasal 26 dan SKP PPN. In September 2008, the Company received tax assessment letters confirming the underpayment of various income taxes, VAT and tax penalties totalling to Rp 157,876. In December 2008, the Company paid the underpayment of these income taxes. The Company recorded Rp 155,871 in the 2008 consolidated statements of profit or loss, and filed the objection letters to DGT regarding income tax Article 23, Article 26 and VAT. Pada bulan Desember 2009, DJP menolak keberatan Perseroan atas SKP PPh 23 dan menerima sebagian keberatan atas SKP PPh 26 dan PPN. Perseroan mencatat hasil keputusan ini pada laporan laba rugi konsolidasian Perseroan tahun 2010 setelah memperhitungkan saldo klaim restitusi pajak sebesar Rp 1.221. Pada bulan Maret 2010, Perseroan mengajukan permohonan banding ke Pengadilan Pajak atas keputusan keberatan PPh Pasal 26 dan PPN. Pada bulan Oktober 2014, Pengadilan Pajak menolak permohonan banding Perseroan atas obyek PPN. Pada bulan Maret 2015, Pengadilan Pajak menerima seluruh permohonan banding Perseroan atas keputusan keberatan PPh 26 sebesar Rp 104.686. Perseroan telah menerima pengembalian pajak tersebut pada tanggal 5 Juni 2015. In December 2009, DGT rejected the objection over income tax Article 23 and partially accepted the objection over income tax Article 26 and VAT. The Company recorded the results in the 2010 consolidated statements of profit or loss taking into account the restitution claim of Rp 1,221. In March 2010, the Company submitted an appeal to Tax Court in relation to income tax Article 26 and VAT. In October 2014, the Tax Court rejected the appeal in relation to VAT. In March 2015, the Tax Court accepted all the Company’s appeal of income tax Article 26 for an amount of Rp 104,686. The Company has received the tax refund on 5 June 2015. Pada bulan Januari 2016, DJP membatalkan Surat Tagihan Pajak STP atas PPh pasal 26 untuk periode Januari – Desember 2006 sejumlah Rp 11,999. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Perseroan belum menerima pengembalian pajak atas pembatalan STP atas PPh Pasal 26. In January 2016, DGT cancelled Tax Collection Letters STP for income tax Article 26 for January – December 2006 period totalling Rp 11,999. Up to the date of the completion of these consolidated financial statements, the Company has not received the tax refund for cancellation of STP for income tax Article 26. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 86 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan 29. TAXATION continued