PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan TAXATION Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 103

32. PERPAJAKAN Lanjutan

32. TAXATION Continued

2015 2014 Enam bulan Enam bulan Six months Six months Laba rugi sebelum manfaat beban Income loss before income tax pajak penghasilan dari operasi benefit expenses yang dilanjutkan menurut laporan from continuing operation in the laba rugi dan penghasilan interim consolidated statements of komprehensif lain konsolidasian income and other interim 902.179.528 44.522.584 comprehensive income Bagian Perusahaan atas The Company’s portion on laba rugi Entitas Anak 390.741.907 42.528.884 Income loss of Subsidiaries Rugi Entitas Anak sebelum Loss of Subsidiaries before taksiran pajak penghasilan dan provision for income tax and penyesuaian konsolidasian - neto 540.587.934 66.056.182 consolidated adjustments - net Laba sebelum beban pajak Income before income tax expenses penghasilan Perusahaan 29.150.313 68.049.882 of the Company Beda temporer: Temporary differences: Penyusutan aset tetap 4.156.251 4.370.281 Depreciation of fixed assets Amortisasi biaya ditangguhkan 3.387.039 1.658.099 Amortization of deferred charges Penyisihan kewajiban imbalan kerja 268.435 5.773.192 Provision for employee benefits obligation Total beda temporer 7.811.725 8.485.374 Total temporary differences Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 7.694.953 3.687.975 Non-deductible expenses Pendapatan bunga bagian Perusahaan The Company’s portion on interest income yang telah dikenakan PPh subjected to Income Pasal 23 - Final 128.891 228.826 Tax Article 23-Final Bagian perusahaan atas laba The Company’s share in net income Entitas Anak 390.741.907 42.528.884 of Subsidiaries Total beda tetap 383.175.845 45.988.033 Total permanent differences Taksiran laba rugi fiskal Estimated tax income loss Perusahaan 346.213.807 122.523.289 of the Company Beban pajak kini Current tax expenses Perusahaan - - The Company Entitas Anak 61.261.493 15.210.337 Subsidiaries Total 61.261.493 15.210.337 Total Rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan Perusahaan. The above reconciliation provides the basis for the Company’s Annual Corporate Income Tax Return. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 104

32. PERPAJAKAN Lanjutan

32. TAXATION Continued

e. Pajak tangguhan e. Deferred tax Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk periode enam bulan yang yang berakhir pada 30 Juni 2015 dan 2014 adalah sebagai berikut: Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the six-month periods ended June 30, 2015 and 2014 are as follows: 1 Januari Manfaat 30 Juni 2015 beban 2015 January 1, Benefits June 30, 2015 expenses 2015 Rugi fiskal 177.321.181 69.242.761 246.563.942 Tax loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - 102.271 investment in associates Liabilitas imbalan kerja karyawan 3.825.673 53.687 3.879.360 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 85.620.173 - 85.620.173 losses Depresiasi dan amortisasi Depreciation and amortization aset non-keuangan 16.439.563 1.508.658 14.930.905 of non-financial assets Aset pajak tangguhan The Company’s deferred tax Perusahaan – Neto 250.429.735 70.805.106 321.234.841 assets – Net Aset pajak tangguhan Subsidiaries’ deferred tax Entitas Anak - Neto 323.956.002 162.000.589 485.956.591 Assets - Neto Aset pajak tangguhan dari Deferred tax assets of Entitas Anak yang diakuisisi 346.409.965 - 346.409.965 Subsidiaries acquired Total aset pajak tangguhan 920.795.702 232.805.695 1.153.601.397 Total deferred tax assets Liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 4.472.375 4.472.375 - liabilities Neto 916.323.327 237.278.070 1.153.601.397 Net 1 Januari Manfaat 31 Desember 2014 beban 2014 January 1, Benefits December 31, 2014 expenses 2014 Rugi fiskal 185.542.339 8.221.158 177.321.181 Tax loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - 102.271 investment in associates Liabilitas imbalan kerja karyawan 5.162.519 1.336.846 3.825.673 Employee benefits obligation PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 105

32. PERPAJAKAN Lanjutan