PENJUALAN NETO NET SALES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 95 32. PERPAJAKAN Lanjutan 32. TAXATION Continued 30 Juni 31 Desember June 30, December 31, 2014 2013 Pasal 23 39.642 33.083 Article 23 Pasal 26 - 1.294.506 Article 26 Pasal 21 - 138.201 Article 21 Pasal 4 2 - 35.898 Article 4 2 Pajak Pertambahan Nilai - 5.471.763 Value-Added Tax Total 29.417.272 14.192.974 Total c. Utang pajak c. Taxes payable Akun ini terdiri dari: This account consists of: 30 Juni 31 Desember June 30, December 31, 2014 2013 Utang pajak Taxes payable Pajak Penghasilan: Income Taxes: Pasal 4 2 25.360.653 6.668.453 Article 4 2 Pasal 21 30.523.670 21.355.822 Article 21 Pasal 22 949.483 1.151.310 Article 22 Pasal 23 14.921.866 14.918.210 Article 23 Pasal 25 87.100.604 86.227.950 Article 25 Pasal 26 266.129.562 267.173.004 Article 26 Pasal 29 319.338.541 312.720.118 Article 29 Pajak Pertambahan Nilai 55.543.748 101.315.137 Value-Added Tax Pajak Bumi dan Bangunan 28.963.190 29.645.822 Land and Building Tax Lain-lain 52.544.591 52.225.055 Others Total 881.375.908 893.400.881 Total d. Manfaat beban pajak penghasilan d. Income tax benefits expenses Manfaat beban pajak penghasilan Perusahaan dan Entitas Anak adalah sebagai berikut: Income tax benefits expenses of the Company and Subsidiaries are as follows: 2014 2013 Enam bulan Enam bulan Six months Six months Manfaat beban pajak penghasilan Income tax benefit expense Pajak kini Current tax Operasi yang dilanjutkan: Continuing operations: Perusahaan - - The Company Entitas Anak 13.624.506 21.564.330 Subsidiaries Sub–total 13.624.506 21.564.330 Sub-total Operasi yang dihentikan 1.585.831 - Discontinued operations Total 15.210.337 21.564.330 Total 30 Juni June 30, PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 96 32. PERPAJAKAN Lanjutan 32. TAXATION Continued 2014 2013 Enam bulan Enam bulan Six months Six months 30 Juni June 30, Pajak tangguhan Deferred tax Operasi yang dilanjutkan: Continuing operations: Perusahaan 25.802.539 33.072.246 The Company Entitas Anak 40.856.546 36.345.814 Subsidiaries Sub–total 15.054.007 69.418.060 Sub-total Operasi yang dihentikan 44.879.945 3.986.005 Discontinued operations Total 29.825.938 73.404.065 Total Rekonsiliasi antara laba rugi sebelum manfaat beban pajak penghasilan dari operasi yang dilanjutkan seperti dinyatakan pada laporan laba rugi komprehensif konsolidasian interim dan taksiran penghasilan kena pajak Perusahaan untuk periode- periode yang berakhir pada tanggal 30 Juni 2014 dan 2013 adalah sebagai berikut: Reconciliation between income loss before income tax benefit expense from continuing operations as recorded in the interim consolidated statements of comprehensive income and estimated taxable income of the Company for the six-month periods ended June 30, 2014 and 2013 is as follows: 2014 2013 Enam bulan Enam bulan Six months Six months Laba rugi sebelum manfaat beban pajak penghasilan dari operasi yang Income loss before income tax dilanjutkan menurut laporan benefit expense from continuing laba rugi komprehensif operation in the consolidated konsolidasian 44.522.584 256.655.060 statements of comprehensive income Ditambah dikurangi: Additions deductions: Bagian Perusahaan atas The Company’s share in losses of rugi Entitas Anak 42.528.884 90.963.646 Subsidiaries Rugi Entitas Anak sebelum Losses of Subsidiaries before taksiran pajak penghasilan 66.056.182 87.299.802 provision for income tax Laba rugi sebelum beban pajak Income loss before income tax penghasilan Perusahaan 68.049.882 260.318.904 expense of the Company Beda temporer: Temporary differences: Penyusutan aset tetap 4.370.281 4.017.605 Depreciation of fixed assets Amortisasi biaya ditangguhkan 1.658.099 2.291.875 Amortization of deferred charges Penyisihan kewajiban imbalan kerja 5.773.192 1.267.312 Provision for employee benefits obligation Total beda temporer 8.485.374 2.993.042 Total temporary differences Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 3.687.975 4.127.455 Non-deductible expenses Pendapatan bunga yang Interest income subject telah dikenakan PPh final 228.826 133.426 to final income tax Bagian perusahaan atas rugi neto The Company’s share in net losses Entitas Anak 42.528.884 90.963.646 of Subsidiaries Total beda tetap 45.988.033 94.957.675 Total permanent differences Taksiran laba rugi fiskal Perusahaan 122.523.289 162.368.187 Estimated taxable income loss 30 Juni June 30,