INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 75 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM YANG TIDAK DIAUDIT UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 28. PERPAJAKAN lanjutan

28. TAXATION continued c. BebanManfaat

pajak penghasilan lanjutan

c. Income tax expensesbenefit continued

Rekonsiliasi antara beban pajak penghasilan Grup dengan hasil perkalian laba akuntansi Grup sebelum pajak penghasilan dan tarif pajak yang berlaku untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2016 dan 2015 adalah sebagai berikut: The reconciliation between the Group’s income tax expenses and the theoretical tax amount on the Group’s income before income tax for the three-month period ended 31 March 2016 and 2015 are as follows: 2016 2015 3 bulan 3 bulan months months Laba rugi konsolidasian Consolidated income loss sebelum pajak penghasilan 241,497 1,011,138 before income tax Dikurangi pajak final 12,057 36,159 Less final tax Labarugi konsolidasian sebelum Consolidated income loss pajak penghasilan dan pajak final 253,554 974,979 before income tax and final tax Dikurangi eliminasi konsolidasi Less consolidation elimination dan laba sebelum pajak and income before penghasilan entitas anak income tax of the subsidiaries dan ventura bersama 59,707 12,188 and joint venture Laba rugi sebelum pajak Income loss before penghasilan Perseroan 313,261 962,791 income tax of the Company Bebanmanfaat pajak Tax expensesbenefit dihitung pada tarif pajak efektif 78,315 240,698 calculated at effective tax rates Pendapatan kena pajak final 28,081 36,981 Income subject to final tax Beban yang tidak dapat dikurangkan 22,000 24,615 Non-deductible expenses Bebanmanfaat pajak penghasilan: Income tax expensesbenefit : - Perseroan 72,234 253,064 The Company - Jumlah bebanmanfaat Total income tax expenses pajak penghasilan 72,234 253,064 benefit PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 76 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM YANG TIDAK DIAUDIT UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 28. PERPAJAKAN lanjutan

28. TAXATION continued c. Bebanmanfaat

pajak penghasilan lanjutan

c. Income tax expensesbenefit continued

Rekonsiliasi antara rugi laba Grup sebelum pajak penghasilan, menurut laporan keuangan konsolidasian interim dengan estimasi penghasilan kena pajak rugi pajak untuk periode tiga bulan yang berakhir 31 Maret 2016 dan 2015 adalah sebagai berikut: The reconciliation between the Group’s loss income before income tax as shown in the interim consolidated financial statements and the estimated taxable income tax loss for the three-month period ended 31 March 2016 and 2015 are as follows: 2016 2015 3 bulan 3 bulan months months Laba rugi sebelum Income loss before pajak penghasilan - Perseroan 313,261 962,791 income tax - The Company Perbedaan temporer: Temporary differences: - Selisih antara penyusutan Difference between accounting - dan amortisasi and tax depreciation akuntansi dan pajak 131,673 9,076 and amortisation - Selisih antara rugi Difference between - laba pelepasan aset accounting and tax tetap akuntansi loss gain on dan pajak 661 52,096 disposal of assets - Cadangan kerugian Provision for receivables - penurunan nilai piutang 6,408 13,448 impairment - Provisi penghentian Provision for lease - sewa 129,120 16,704 termination - Beban yang masih harus dibayar 6,150 171,684 Accrued expenses - - Sewa 35,142 - Leasing - - Penyisihan imbalan Provision for employee - karyawan 36,876 20,688 benefits 57,568 152,608 Perbedaan tetap: Permanent differences: - Beban yang tidak dapat dikurangkan 88,000 98,460 Non-deductible expenses - - Pendapatan kena pajak final 112,325 147,925 Income subject to final tax - 24,325 49,465 Penghasilan kena pajak rugi pajak 231,368 1,164,864 Taxable income tax loss Akumulasi rugi pajak: Accumulated tax losses: - 2015 2,891,355 - 2015 - - 2014 1,634,219 - 2014 - Rugi pajak 4,294,206 1,164,864 Tax loss Beban pajak kini - - Current tax expense Dikurangi: Pembayaran pajak penghasilan badan dimuka 11,724 34,327 Less: Payment of prepaid tax Lebih bayar pajak penghasilan badan 11,724 34,327 Overpayment of corporate income tax