INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 74 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

c. Beban pajak penghasilan lanjutan

c. Income tax expenses continued

Sesuai dengan Undang-Undang Perpajakan Indonesia, pajak penghasilan badan dihitung secara tahunan untuk Perseroan dan masing- masing entitas anak sebagai entitas hukum yang terpisah. Laporan keuangan konsolidasian interim tidak dapat digunakan untuk menghitung pajak penghasilan badan tahunan. In accordance with Indonesia Taxation Law, corporate income tax is calculated annually for the Company and each of its subsidiaries in the understanding that they are separate legal entities. The interim consolidated financial statements cannot be used for computing the annual corporate income tax. Dalam laporan keuangan konsolidasian interim ini, jumlah laba kena pajak untuk periode tiga bulan yang berakhir 31 Maret 2015 dan 2014 didasarkan atas perhitungan sementara. Jumlah tersebut mungkin berbeda dari laba kena pajak yang dilaporkan dalam Surat Pemberitahuan Tahunan “SPT” pajak penghasilan badan. In these interim consolidated financial statements, the amount of taxable income for the three-month period ended 31 March 2015 and 2014 are based on preliminary calculations. These amounts may differ from taxable income reported in the corporate income tax returns. Sampai dengan tanggal laporan keuangan konsolidasian interim ini, Perseroan belum menyampaikan SPT pajak penghasilan badan untuk tahun fiskal 2014 ke kantor pajak. Up to the date of these interim consolidated financial statements, the Company had not submitted the corporate income tax return for 2014 fiscal year to the tax office.

d. Liabilitas pajak tangguhan

d. Deferred tax liabilities

Dikreditkan pada laba komprehensif Dikreditkan lainnya dibebankan pada Credited laporan laba rugi to other Credited charged comprehensive 01012015 to the profit or loss income 31032015 Perbedaan nilai buku aset Difference between tetap dan aset accounting and tax takberwujud in net book value menurut akuntansi of fixed assets and dan pajak 1,325,039 10,755 - 1,314,284 intangible assets Beban yang masih harus dibayar 22,266 42,921 - 20,655 Accrued expenses Cadangan kerugian Provision penurunan nilai for receivables piutang 13,958 3,362 - 17,320 impairment Keuntungan nilai wajar Fair value gains on dari akuisisi 1,614,225 - - 1,614,225 acquisition Provisi penghentian Provision for lease sewa 662,693 4,176 - 658,517 termination Tax loss Rugi pajak 413,556 291,216 - 704,772 carried forward Provision for salaries Penyisihan beban gaji and employee dan imbalan kerja 95,181 5,172 2,955 92,964 benefits Jumlah liabilitas pajak Total deferred tax tangguhan 1,731,610 253,064 2,955 1,475,591 liabilities PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 75 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

d. Liabilitas pajak tangguhan lanjutan

d. Deferred tax liabilities continued

Penyesuaian pajak tangguhan Dikreditkan terkait dibebankan Dikreditkan penjualan pada pada laba menara laporan komprehensif Adjustment laba rugi lainnya Penyesuaian for Credited Credited tahun Akuisisi deferred charged to other sebelumnya AXIS tax related to the profit comprehensive Adjustment Acquisition to tower 01012014 or loss income for prior year of AXIS sale 31122014 Perbedaan nilai buku aset Difference between tetap dan aset accounting and tax takberwujud in net book value menurut akuntansi of fixed assets and dan pajak 1,782,556 67,101 - 4,991 563,570 33,961 1,325,039 intangible assets Beban yang masih harus dibayar 10,975 11,291 - - - - 22,266 Accrued expenses Cadangan kerugian Provision penurunan nilai for receivables piutang 12,083 1,875 - - - - 13,958 impairment Keuntungan nilai Fair value gains on wajar dari akuisisi - - - - 1,614,225 - 1,614,225 acquisition Provisi penghentian Provision for lease sewa - 157,898 - - 820,591 - 662,693 termination Rugi pajak - 413,556 - - - - 413,556 Tax loss carried forward Penyisihan beban Provision for salaries gaji dan and employee imbalan kerja 69,309 17,121 8,751 - - - 95,181 benefits Jumlah liabilitas Total deferred tax pajak tangguhan 1,690,189 218,844 8,751 4,991 230,064 33,961 1,731,610 liabilities Dasar pendukung untuk pengakuan aset pajak tangguhan ditelaah secara berkala oleh manajemen. The basis supporting recognition of the deferred tax assets is reviewed regularly by management.

e. Surat ketetapan pajak

e. Tax assessments

Perseroan The Company Tahun pajak 2004 2004 fiscal year Pada tahun 2006, Perseroan mengajukan permohonan keberatan atas Surat Ketetapan Pajak Kurang Bayar “SKPKB” PPh 26. In 2006, the Company filed objection letters against the tax assessments confirming underpayment of income tax Article 26. Disajikan kembali lihat Catatan 38 As restated see Note 38