UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued

PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5109 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 22. PERPAJAKAN lanjutan 22. TAXATION continued

f. Surat Ketetapan Pajak “SKP” lanjutan

f. Tax Assessment Letters “SKP” continued

SEI SEI Selama periode pelaporan, SEI melalui anak perusahaannya menerima beberapa Surat Ketetapan Pajak Kurang Bayar SKPKB sebagai berikut: During the reporting period, SEI through the subsidiaries has received several Tax Underpayment Decision Letter SKPKB as follows: Jumlah kurang bayar termasuk sanksi Jumlah dalam jutaan kurang bayar Rupiah termasuk Periode Amount of sanksi dalam Beban Surat surat underpayment dolar AS pajak Tahun yang diterima including Amount of terkait pajak diterima Period of penalty underpayment Perusahaan Related Fiscal Letter letter in million including Status Company tax expense year received received Rupiah penalty in USD Status SIP BV PPh Pasal 26 2013 SKPKB 18 Nov 2015 474,058 35,282,679 Keberatan 4 Income Objection tax article 26 4 SIP BV PPh Pasal 42 2013 SKPKB 27 AgtAug 203,144 15,119,376 Banding Income tax 2014 Appeal Article 42 SIPL PPh Pasal 26 2014 SKPKB 18 Nov 2015 1,716,051 127,720,367 Keberatan 4Income Objection tax article 26 4 SIPL PPh Pasal 42 2014 SKPKB 3 DesDec 556,897 41,448,092 Banding Income tax 2014 Appeal Article 42 SP LLC PPh Pasal 26 2014 SKPKB 18 Nov 2015 266,599 19,842,169 Keberatan 4Income Objection tax article 26 4 SP LLC PPh Pasal 42 2014 SKPKB 3 DesDec 62,653 4,663,050 Banding Income tax 2014 Appeal Article 42 Sampai dengan tanggal diterbitkannya laporan keuangan konsolidasian ini, manajemen masih dalam proses keberatan dan banding atas SKPKB tersebut. Pada tanggal 31 Desember 2016, Perusahaan telah mencatat akrual sebesar USD41.448.092 sebagai dampak dari SKPKB yang telah diterima. As at the date of these consolidated financial statements, management is still in appeal and objection process for the related SKPKB. As at December 31, 2016, the Company has recorded accrual in amount of USD41,448,092 as an impact of the received SKPKB.