Fixed Assets Continued Source of Estimation Uncertainty and Critical Accounting Judgements Continued

CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For The Years Ended 31 Desember 2016 dan 2015 December 31, 2016 and 2015 Disajikan dalam Rupiah Penuh, Kecuali Dinyatakan Lain Expressed in Full of Rupiah, Unless Otherwise Stated 43 12. Perpajakan Lanjutan

12. Taxation Continued d. Beban Pajak Penghasilan

d. Income Tax Expenses 2016

2015 Rp Rp Pajak Kini -- 1,662,793,250 Current Tax Pajak Tangguhan 2,264,140,980 182,309,178 Deferred Tax Pajak penghasilan sehubungan Tax Expenses of Company Releted dengan SKP 24,180,000 -- to tax assesment Letter Total 2,239,960,980 1,480,484,072 Total Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statement of income and taxable income is as follows: 2016 2015 Rp Rp Laba Rugi Sebelum Pajak Menurut Income Loss Before Tax per Laporan Laba Rugi 8,214,698,964 7,804,262,097 Statements of Income Bagian Rugi Entitas Asosiasi 697,500,254 1,234,397,815 Net equity Loss on Associate Total 8,912,199,218 9,038,659,912 Total Perbedaan Waktu : Timing Differences : Cadangan Kerugian Penurunan Allowance for Nilai Piutang 3,958,109 6,027,917 Impairment Loss Penyusutan Aset Tetap 1,130,146,374 294,659,694 Depreciation Imbalan Kerja Catatan 23 338,962,561 350,695,128 Employee Benefits Note 23 Akrual Pendapatan Accrued Deposits Bunga Deposito 56,842,543 667,173,359 Interest Income Total 730,383,161 729,236,710 Total Perbedaan yang Tidak Dapat Nondeductible Expenses Diperhitungkan Menurut Fiskal : Nontaxable Income : Sumbangan dan Jamuan 159,500,000 276,550,000 Donations and Entertainment Beban Pajak Final atas Final Tax Expense of Revaluasi Aset Tetap 653,303,029 -- Fixed Asset Revaluation Biaya Pajak 29,707,147 200,000 Tax Charges Penghasilan bunga Interest income subjected yang telah dikenakan pajak final 1,126,356,598 3,426,293,622 to final tax Lain-lain 139,481,720 32,820,500 Others Total 144,364,702 3,116,723,122 Total LabaRugi Kena Pajak 9,786,947,081 6,651,173,500 Taxable IncomeLoss Perhitungan beban dan utang pajak kini adalah sebagai berikut: The details of current tax expense and payable are as follows: 2016 2015 Rp Rp Tarif Pajak yang Berlaku: Tax Expense at Effective Tax Rate: 25 x Rp6.651.173.000 -- 1,662,793,250 25 x Rp6,651,173,000 Total Dipindahkan -- 1,662,793,250 Total To Transfer CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For The Years Ended 31 Desember 2016 dan 2015 December 31, 2016 and 2015 Disajikan dalam Rupiah Penuh, Kecuali Dinyatakan Lain Expressed in Full of Rupiah, Unless Otherwise Stated 44 12. Perpajakan Lanjutan

12. Taxation Continued 2016

2015 Rp Rp Total Dipindahkan -- 1,662,793,250 Total To Transfer Dikurangi Pajak Dibayar Dimuka Less Prepaid Income Tax Pajak Penghasilan Income Tax Pasal 22 8,089,000 -- Article 22 Pasal 25 874,054,400 1,598,950,000 Article 25 Total 882,143,400 1,598,950,000 Total UtangLebih Bayar Pajak Kini 882,143,400 63,843,250 Current Tax PayableOver Payment e. Pajak Tangguhan e. Deferred Tax Dikreditkan Dibebankan Dikreditkan Dibebankan Dikreditkan ke Penghasilan Dikreditkan ke Penghasilan Dibebankanke Komprehensif Lain Dibebankanke Komprehensif Lain laba rugi Credited Charged to laba rugi Credited Charged to Credited Charged Others Comprehensive Credited Charged Others Comprehensive 2014 to profit or loss Income for the year 2015 to profit or loss Income for the year 2016 Aset pajak Tangguhan Deferred Tax Assets Penyusutan Aset Tetap 480,667,662 73,664,923 -- 407,002,739 282,536,593 -- 124,466,146 Depreciation of Fixed Assets Imbalan Pasca Kerja 674,486,068 87,673,782 -- 762,159,850 84,740,640 -- 846,900,490 Post-Employment Benefits Cadangan Penurunan Nilai Piutang 72,589,731 1,506,979 -- 74,096,710 989,527 -- 75,086,237 Allowance for Impairment Loss Rugi Fiskal -- -- -- -- 2,446,736,770 -- 2,446,736,770 Loss of Fiscal Akru Pendapatan Bunga Deposito 204,858,957 166,793,340 -- 38,065,617 14,210,636 -- 23,854,981 Accrued Deposits Interest Laba rugi belum direalisasi dari Income loss unrealized from Investasi Saham yang Invesment in Shares tersedia untuk dijual 70,876,117 -- 178,413,400 249,289,517 -- 218,961,900 30,327,617 avaliable for sale Keuntungan Kerugian Actuarial Atas Actuarial GainLoss In Remeasurements Pengukuran Kembali Imbalan Kerja 82,211,631 -- 11,332,336 93,543,967 -- 55,166,423 38,377,544 of Defined Benefit Obligation Total 1,011,548,990 182,309,178 167,081,064 1,360,939,232 2,264,140,980 163,795,477 3,461,284,735 Total Rekonsiliasi antara manfaat pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax benefit and the amounts computed by applying the effective tax rates to income before tax is as follows: 2016 2015 Rp Rp Laba Rugi Sebelum Beban Pajak Perusahaan 8,214,698,964 7,804,262,097 Income Loss Before Tax Bagian Rugi Laba Net Equity Entitas Asosiasi 697,500,254 1,234,397,815 Loss Income on Associate 8,912,199,218 9,038,659,912 Tarif Pajak yang Tax Expense at Effective Berlaku : Tax Rate : 25 x Rp 8.912.199.218 2,228,049,804 -- 25 x Rp 8,912,199,218 25 x Rp 9.038.659.912 -- 2,259,664,978 25 x Rp 9,038,659,912 Total 2,228,049,804 2,259,664,978 Total