Taxes payable PERPAJAKAN lanjutan TAXATION continued

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule 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 13. PERPAJAKAN lanjutan 13. TAXATION continued

c. Bebanmanfaat

pajak penghasilan lanjutan

c. Income tax expensebenefit continued

Rekonsiliasi antara rugi sebelum pajak penghasilan konsolidasian dengan rugi sebelum pajak Perseroan serta kerugian pajak Perseroan untuk tahun-tahun yang berakhir 31 Desember 2015, 2014 dan 2013 adalah sebagai berikut: The reconciliation between consolidated loss before income tax and loss before tax and tax loss of the Company for the years ended 31 December 2015, 2014 and 2013 is as follows: 2015 2014 2013 Rugi konsolidasian sebelum Consolidated loss pajak penghasilan 1,938,552 1,687,866 1,257,722 before income tax Eliminasi konsolidasi 21,600 44,936 36,971 Consolidated eliminations Rugi konsolidasian sebelum Consolidated loss pajak penghasilan before income tax dan eliminasi 1,916,952 1,642,930 1,220,751 and eliminations Dikurangi: Less: Rugi sebelum pajak Loss before income tax penghasilan entitas anak 1,614,896 1,272,489 834,478 of subsidiaries Jumlah rugi sebelum Total loss before pajak penghasilan income tax Perseroan 302,056 370,441 386,273 of the Company Beda temporer: Temporary differences: - Provisi penurunan nilai Provision for impairment - piutang usaha - - 4,252 of trade receivables - Provisi persediaan Provision for obsolete - usang dan and slow moving tidak lancar 7,875 5,463 5,833 inventories - Aset tetap 3,572 6,729 17,961 Fixed assets - - Akrual 270,059 74,998 256,595 Accruals - - Kompensasi karyawan 45,595 21,180 28,311 Employee compensation - - Imbalan kerja 2,586 7,171 5,260 Employee benefits - 313,937 59,723 262,120 Beda tetap: Permanent differences: - Penghasilan dikenakan Income subject - pajak final 2,607 28 789 to final tax - Beban yang tidak Non-deductible - dapat dikurangkan 69,777 78,936 136,707 expenses 67,170 78,908 135,918 Laba kena pajak Taxable incometax rugi pajak Perseroan 79,051 231,810 11,765 loss of the Company Kompensasi rugi pajak yang digunakan 79,051 - 11,765 Accumulated tax losses Beban pajak penghasilan Current income tax expense kini Perseroan - - - of the Company Pembayaran pajak Prepayment of income dimuka Perseroan 152,890 74,973 38,105 taxes of the Company Kelebihan pembayaran Overpayment of pajak penghasilan corporate income Perseroan 152,890 74,973 38,105 tax of the Company Beban pajak penghasilan Current income tax expense kini entitas anak 66,085 73,945 71,055 of the subsidiaries Pembayaran pajak Prepayment of income dimuka entitas anak 116,852 147,652 83,721 taxes of the subsidiaries Kelebihan pembayaran Overpayment of pajak penghasilan corporate income entitas anak 50,767 73,707 12,666 tax of the subsidiaries Disajikan kembali, lihat Catatan 3 Restated, see Note 3 PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule 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 13. PERPAJAKAN lanjutan 13. TAXATION continued