PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued

The original consolidated financial statements included herein are in the Indonesian language. PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2014 dan Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2014 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 24. PERPAJAKAN lanjutan 24. TAXATION continued b. Utang Pajak b. Taxes Payable 31 DesemberDecember 31, 2013 Disajikan kembali 2014 As restated Pajak Penghasilan: Income Taxes: Pasal 21 Article 21 Rp6.622.059.492 pada tahun Rp6,622,059,492 2014 dan Rp6.236.318.524 pada in 2014 and Rp6,236,318,524 tahun 2013 532.320 511.635 in 2013 Pasal 22 Article 22 Rp13.529.643.490 pada tahun 2014 Rp13,529,643,490 in 2014 and Rp9.656.222.945 pada tahun 2013 1.087.592 792.196 Rp9,656,222,945 in 2013 Pasal 23 Article 23 Rp106.339.993.640 pada tahun Rp106,339,993,640 2014 dan Rp21.363.099.606 pada in 2014 and Rp21,363,099,606 tahun 2013 8.548.231 1.752.654 in 2013 Pasal 25 9.363.085 18.382.882 Article 25 Pasal 29 Article 29 US16.061.563 dan Rp5.493.889.138 US16,061,563 and Rp5,493,889,138 pada tahun 2014 dan US8.153.404 in 2014 and US8,153,404 and dan Rp76.401.395.529 pada tahun 2013 16.503.194 14.421.465 Rp76,401,395,529 in 2013 Pajak Pertambahan Nilai, neto Value-Added Taxes, net Rp62.430.814.644 pada tahun Rp62,430,814,644 in 2014 dan Rp52.170.565.515 pada 2014 and Rp52,170,565,515 pada tahun 2013 5.018.552 4.280.135 in 2013 Total 41.052.974 40.140.967 Total c. Beban Pajak c. Tax Expense Beban manfaat pajak Perusahaan dan Entitas Anak terdiri dari: Tax expense benefit of the Company and Subsidiaries are as follows: 31 DesemberDecember 31, 2013 Disajikan kembali 2014 As restated Kini Current Perusahaan The Company Tahun berjalan 158.591.466 188.047.888 Current year Tahun 2011 Year 2011 Denda pajak - 969.556 Tax penalty Sub total 158.591.466 189.017.444 Sub total Entitas Anak 36.778.300 37.625.112 Subsidiaries Sub-total 195.369.766 226.642.556 Sub-total Tangguhan Deferred Perusahaan 1.315.300 4.579.849 The Company Entitas Anak 37.039.482 3.284.303 Subsidiaries Sub-total 35.724.182 1.295.546 Sub-total Beban pajak - neto 231.093.948 227.938.102 Tax expense - net The original consolidated financial statements included herein are in the Indonesian language. PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2014 dan Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2014 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 24. PERPAJAKAN lanjutan 24. TAXATION continued d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum beban pajak, seperti yang tercantum dalam laporan laba rugi komprehensif konsolidasian dan estimasi laba kena pajak adalah sebagai berikut: The reconciliation between profit before tax expense, as shown in the consolidated statements of comprehensive income and estimated taxable income is as follows: Tahun yang berakhir pada tanggal 31 DesemberYears ended December 31, 2013 Disajikan kembali 2014 As restated Laba sebelum beban pajak Profit before tax expense menurut laporan laba rugi komprehensif per consolidated statements of konsolidasian 978.765.428 1.065.739.975 comprehensive income Laba sebelum Profit before tax beban pajak Entitas Anak 185.555.646 85.307.825 expense of the Subsidiaries Penyesuaian konsolidasian 12.590.258 10.595.655 Consolidation adjustments Laba sebelum pajak - Perusahaan 805.800.040 969.836.495 Profit before tax expense of the Company Beda temporer Temporary differences Kesejahteraan karyawan - neto 6.337.757 17.333.389 Employees’ benefits - net Pembalikan kerugian Reversal of receivables penurunan nilai piutang 6.103.657 1.048.880 impairment losses Gaji dan bonus 1.076.446 986.117 Salaries and bonuses Pemulihan penyisihan persediaan usang Recovery of persediaan 711.062 - allowance for inventory obsolescence Beda temporer - neto 10.653.906 17.270.626 Temporary differences - net Beda tetap Permanent differences Gaji dan kesejahteraan karyawan 20.259.892 13.235.567 Salaries and other employees’ benefits Representasi dan jamuan 3.795.184 3.743.209 Representation and entertainment Beban lain-lain yang tidak dapat dikurangkan 2.422.052 6.737.733 Other non-deductible expenses Pajak dan perizinan - neto 3.190 39.413 Taxes and licenses - net Pendapatan dividen yang tidak dikenakan pajak 31.762.167 16.811.767 Non-taxable dividend income Penghasilan bunga yang telah Interest income already subject dikenakan pajak penghasilan final 18.086.702 19.251.849 to final income tax Penghasilan sewa yang telah Rental income already subject dikenakan pajak final 128.066 18.736 to final income tax Beda tetap - neto 23.496.617 12.326.430 Permanent differences - net Estimasi laba kena pajak 792.957.329 940.239.439 Estimated taxable income Beban pajak kini - Perusahaan 158.591.466 188.047.888 Current tax expense - the Company Pembayaran pajak penghasilan di muka Prepayments of income taxes Pajak Penghasilan Pasal 23 2.100.915 579.874 Income Tax Article 23 Pajak Penghasilan Pasal 25 148.931.986 218.181.122 Income Tax Article 25 Sub-total 151.032.901 218.760.996 Sub-total Estimasi Utang Pajak Penghasilan Badan Estimated Corporate Income Tax Payables Perusahaan 7.558.565 - The Company Entitas Anak 8.944.629 14.421.465 Subsidiaries Total 16.503.194 14.421.465 Total Estimasi Tagihan Pajak Estimated Claims for Tax Refund Perusahaan - 30.713.108 The Company Entitas Anak 129.621 - Subsidiaries Total 129.621 30.713.108 Total