Surat ketetapan pajak lanjutan Tax assessments continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 88 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan 29. TAXATION continued e. Surat ketetapan pajak lanjutan e. Tax assessments continued Perseroan lanjutan The Company continued Tahun pajak 2010 2010 fiscal year Pada bulan Oktober 2013, Perseroan menerima surat pemberitahuan dari DJP untuk melakukan pembetulan atas SPT Tahunan pajak penghasilan badan. Dampak atas penyesuaian tersebut sebesar Rp 22.206 telah dibayarkan dan dicatat pada laporan laba rugi konsolidasian tahun 2013. Pada bulan Desember 2014, Perseroan menerima STP terkait denda atas kurang bayar PPh Badan sejumlah Rp 14.212. Perseroan mengajukan permohonan keberatan kepada DJP. Pada bulan April 2015, DJP mengabulkan permohonan Perseroan atas pengurangan sanksi, sehingga sanksi tersebut menjadi sejumlah Rp 10.659. In October 2013, the Company received notification letter from DGT to rectify the annual corporate income tax return. The effect of the rectification amounted to Rp 22,206 was fully paid and recorded in the 2013 consolidated statement of profit or loss. In December 2014, The Company received STP of penalty for corporate income tax underpayment amounted to Rp 14,212. The Company has submitted an objection letter to DGT. In April 2015, DGT granted Company’s appeal for tax penalty reduction, which made the tax penalty becoming Rp 10,659. Sanksi sebesar Rp 10.659 telah dibayar oleh Perseroan melalui mekanisme pemotongan atas jumlah kelebihan pembayaran pajak atas putusan banding PPh 26 masa pajak Januari - Desember 2006. Pada tanggal 12 Mei 2015 Perseroan mengajukan permohonan pengurangan sanksi yang kedua kepada DJP Pada bulan Oktober 2015, DJP menolak permohonan Perseroan atas pengurangan sanksi, sehingga jumlah sanksi tersebut sama dengan keputusan sebelumnya. Tax penalty amounted to Rp 10,659 had been paid by the Company through deduction of the amount of tax overpayment based on tax appeal decision for income tax Article 26 for the January - December 2006 period. On 12 May 2015, the Company filed the second tax penalty reduction to DGT. In October 2015, DGT rejected the Company ’s appeal for tax penalty reduction which the amount of tax penalty remains the same. Tahun pajak 2011 2011 fiscal year Pada bulan Juli 2013, Perseroan menerima SKPLB atas pajak penghasilan badan sejumlah Rp 51.244 dari keseluruhan jumlah klaim sebesar Rp 71.623. Pada bulan yang sama, Perseroan juga menerima dan menyetujui SKPKB atas beberapa obyek pemotongan pajak penghasilan dan PPN sejumlah Rp 1.381. Perseroan mencatat hasil ketetapan tersebut pada laporan laba rugi konsolidasian tahun 2013 dan telah menerima jumlah tersebut pada bulan Agustus 2013. In July 2013, the Company received tax assessment letters confirming overpayment of corporate income tax amounted to Rp 51,244 of the total amount claimed of Rp 71,623. In the same month, the Company also received and agreed on tax assessment letters confirming underpayment of various income taxes and VAT totalling to Rp 1,381. The Company recorded these in the 2013 consolidated statements of profit or loss and had received the refund in August 2013. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 89 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan 29. TAXATION continued