OTHER RECEIVABLES annual report astra 2014

PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in billions of Rupiah, unless otherwise stated Halaman - 50 - Page 10. PERPAJAKAN lanjutan 10. TAXATION continued

b. Utang pajak

b. Taxes payable

2014 2013 Perseroan The Company Pajak penghasilan: Income taxes: Pasal 21 78 71 Article 21 Pasal 23 dan 26 40 36 Article 23 and 26 Pajak Pertambahan Nilai 273 246 Value Added Tax 391 353 Entitas anak Subsidiaries Pajak penghasilan: Income taxes: Pasal 21 363 333 Article 21 Pasal 22, 23 dan 26 102 90 Article 22, 23 and 26 Pasal 2529 1,084 660 Article 2529 Pajak Pertambahan Nilai 159 140 Value Added Tax Pajak Penjualan Barang Mewah 24 24 Luxury Sales Tax Pajak Bumi dan Bangunan 9 - Land and Building Tax 1,741 1,247 2,132 1,600

c. Bebanmanfaat pajak penghasilan

c. Income tax expensesbenefits

2014 2013 Perseroan The Company Kini: Current: Tidak final 709 1,081 Non final Final 40 30 Final Tangguhan 25 90 Deferred 774 1,021 Entitas anak Subsidiaries Kini: Current: Tidak final 5,176 4,543 Non final Final 260 193 Final Tangguhan 983 531 Deferred 4,453 4,205 Konsolidasian Consolidated Kini: Current: Tidak final 5,885 5,624 Non final Final 300 223 Final Tangguhan 958 621 Deferred 5,227 5,226 Rekonsiliasi antara beban pajak penghasilan konsolidasian dan hasil perhitungan teoritis laba sebelum pajak penghasilan konsolidasian adalah sebagai berikut: The reconciliation between consolidated income tax expenses and the theoretical tax amount on consolidated profit before income tax is as follows: PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in billions of Rupiah, unless otherwise stated Halaman - 51 - Page 10. PERPAJAKAN lanjutan 10. TAXATION continued

c. Bebanmanfaat pajak penghasilan

lanjutan c. Income tax expensesbenefits continued 2014 2013 Laba konsolidasian sebelum 27,352 27,523 Consolidated profit before pajak penghasilan income tax Bagian atas hasil bersih 6,239 6,297 Share of results of jointly controlled pengendalian bersama entitas entities and associates dan entitas asosiasi 21,113 21,226 Pajak dihitung pada tarif 5,088 4,771 Tax calculated at applicable tax pajak yang berlaku rates Penghasilan bukan obyek pajak 427 339 Income not subject to tax Beban yang tidak dapat dikurangkan 392 641 Non-deductible expenses Kerugian pajak yang tidak diakui pada 166 169 Unrecognised tax loss during tahun berjalan the year Lain-lain 8 16 Others Beban pajak penghasilan 5,227 5,226 Consolidated income tax expenses konsolidasian Rekonsiliasi antara laba sebelum pajak Perseroan dengan penghasilan kena pajak Perseroan untuk periode yang berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The reconciliation between profit before income tax of the Company and the Company’s taxable income for the periods ended 31 December 2014 and 2013 are as follows: 2014 2013 Laba konsolidasian sebelum 27,352 27,523 Consolidated profit before pajak penghasilan income tax Dikurangi laba sebelum pajak 19,084 17,363 Less profit before income tax penghasilan - entitas anak - subsidiaries Disesuaikan dengan jurnal 6,871 5,085 Adjusted for consolidation eliminasi konsolidasi elimination Laba sebelum pajak 15,139 15,245 Profit before income tax penghasilan Perseroan of the Company Penyesuaian pajak: Fiscal adjustments: Beban imbalan kerja 245 231 Employee benefit expenses Pelayanan purna jual 15 280 After sales service Pendapatan dividen 10,396 7,827 Dividend income Nilai wajar dari properti investasi 1,036 297 Fair value of investment properties Penghasilan kena pajak final 281 2,381 Income subject to final tax Insentif dealer 122 41 Dealer incentives Iklan dan promosi 44 73 Advertising and promotion Lain-lain 27 40 Others 11,592 9,840 Penghasilan kena pajak Perseroan 3,547 5,405 Taxable income of the Company Beban pajak penghasilan kini 709 1,081 Current income tax expenses Perseroan - tidak final of the Company - non final Pembayaran pajak dimuka 800 1,095 Prepayment of income taxes Perseroan of the Company Lebih bayar pajak penghasilan 91 14 Overpayment of corporate income badan Perseroan tax of the Company