Pajak Dibayar Dimuka PERPAJAKAN

PTPN X Laporan Tahunan 2014 406 PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X DAN ENTITAS ANAK AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 Desember 2014 dan December 31, 2014 and untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014 Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and 01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013 Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated 22. PERPAJAKAN lanjutan 22. TAXATION continued

c. Beban Penghasilan Pajak lanjutan

c. Tax Expense Benefits continued

Saldo dipindahkan Carried forward balance Buku, Koran dan Majalah Newspapers and Magazines Beban Tamu, Selamatan Entertainment Sumbangan donation Beban Keamanan Cost of Security Jaminan Sosial Pensiun Social Security Retirement Pengeluaran Khusus Special spending Denda Pajak Tax Pinalty Beban PPh Final Final Tax Expense Beban Lainnya Other costs Jumlah Koreksi Total Correction Penghasilan Kena Pajak Taxable Income Pajak Penghasilan Corporate Income Badan Terhutang Tax Payable Kredit Pajak : Credit Tax : Pasal 22 DN Article 22 Domestic Pasal 22 Impor Article 22 Import Pasal 23 Article 23 Pasal 25 Article 25 Kurang Lebih Bayar Pajak Tax Under Over Payment Perhitungan BebanPenghasilan Pajak Tangguhan Calculation of Deferred Tax Expenses Benefits Induk Perusahaan : Penyusutan dan Amortisasi Depreciation and Amortization Penurunan Nilai Piutang Impairment of Receivable Penurunan Nilai Persediaan Impairment of Inventory Penurunan Nilai Aset Tetap Impairment of Fixed Assets Kewajiban IPK IPK obligations Koreksi Saldo Awal Bonus Bonus Beginning Balance Adjustment Bonus dan Tantiem Bonus and Tantiem Entitas Anak : Kewajiban IPK IPK obligations Cadangan Penurunan Nilai Piutang Impairment of Receivable Penyusutan dan Amortisasi Depreciation and Amortization Manfaat Tangguhan Deferred Benefits Sebelum Akusisi Before Acquisition 62.158.839 - Jumlah 1.073.227.500 1.073.227.500 Sub Jumlah 58.194.160.414 89.544.250 58.283.704.789 15.149.990.434 Selisih saldo akhir tahun 2013 dengan saldo awal 2014 dipengaruhi pengambilalihan saldo awal aset pajak tangguhan PT Mitratani 27 yang diakibatkan oleh perubahan kepemilikan saham dari minoritas menjadi mayoritas. Difference in the final balance of 2013 to early 2014 affected the balance of the takeover of the beginning balance of deferred tax assets of PT Mitratani 27 caused by the change of ownership of a minority into a majority. Sub Total Total Sub Jumlah 3.204.097.770 995.196.927 4.199.294.697 61.398.258.184 1.084.741.177 62.482.999.486 62.158.839 41.707.549.515 819.995.750 42.527.545.265 - 1.900.444.000 1.900.444.000 141.178.000 68.005.500 209.183.625 280.621.000 - 280.621.000 Parent Entity: 11.097.503.899 1.690.887.750 9.406.616.149 4.967.308.000 65.214.250 5.032.522.250 696.664.793 570.163.386 1.266.828.179 Sub Total Subsidiaries : 2.435.870.138 340.488.049 2.776.358.187 9.404.000 84.545.492 93.949.492 - 4.455.452.332 31 Desember 2014 December 31, 2014 Saldo Awal Beginning Balance Manfaat Beban Pajak Tangguhan Benefit Expenses Deferred Tax Saldo Akhir Ending Balance Aset Liabilitas Pajak Tangguhan Assets Liabilities Deferred Tax Aset Liabilitas Pajak Tangguhan Assets Liabilities Deferred Tax Jumlah 19.152.984.184 51.490.317.168 Total 18.098.557.010 48.143.315.814 16.011.975.341 223.783.078.958 10.088.434.987 56.190.775.839 1.383.511.568 610.388.381 581.929.003 - - 1.298.931.607 698.217.985 547.922.132 175.538.000 2.705.818.000 180.671.189 93.261.222 4.002.993.750 55.945.769.500 2.447.820.651 1.891.081.587 4.902.971.500 6.335.516.414 215.029.451 553.021.180 6.694.144.650 7.888.777.134 8.387.052.669 7.814.972.284 14.949.294.645 29.099.627.116 2014 2013 425.270.140 698.460.136