Beban penjualan Selling expenses Beban umum dan administrasi General and administrative expenses

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 567 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013 Expressed in millions Rupiah, unless otherwise stated

35. PERPAJAKAN lanjutan

35. TAXATION continued b. Utang pajak

b. Taxes payable 2014

2013 Perusahaan The Company Pajak penghasilan Corporate income tax Pasal 2529 476,637 44,274 Article 2529 Pajak lain-lain Other taxes Pajak pertambahan nilai 90,672 - Value added taxes Pajak final 10,029 11,569 Final income tax Pasal 21 15,288 9,775 Article 21 Pasal 23 1,952 2,336 Article 23 Pasal 26 70 - Article 26 Sub jumlah 594,648 67,954 Sub total Entitas Anak Subsidiaries Pajak Penghasilan: Corporate Income Taxes Pasal 2529 12,937 15,646 Article 2529 Pajak lain-lain Other taxes Pajak pertambahan nilai 4,981 - Value added taxes Pajak final 634 1 Final income tax Pasal 21 3,726 2,046 Article 21 Pasal 23 69 27 Article 23 Sub jumlah 22,347 17,720 Sub total Jumlah 616,995 85,674 Total Konsolidasi Consolidated Pajak penghasilan Corporate income tax Pasal 2529 489,574 59,920 Article 2529 Pajak lain-lain Other taxes Pajak pertambahan nilai 95,653 - Value added taxes Pajak final 10,663 11,571 Final income tax Pasal 21 19,014 11,820 Article 21 Pasal 23 2,021 2,363 Article 23 Pasal 26 70 - Article 26 Jumlah 616,995 85,674 Total PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 568 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013 Expressed in millions Rupiah, unless otherwise stated

35. PERPAJAKAN lanjutan

35. TAXATION continued c. Beban pajak penghasilan

c. Income tax expense 2014

2013 Perusahaan The Company Kini 1,027,290 348,496 Current Tangguhan 128,666 54,815 Deferred Jumlah 898,624 293,681 Total Entitas Anak Subsidiaries Kini 38,595 40,606 Current Tangguhan 1,049 671 Deferred Jumlah 37,546 39,935 Total Konsolidasian Consolidated Kini 1,065,885 389,102 Current Tangguhan 129,715 55,486 Deferred Jumlah 936,170 333,616 Total Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba akuntansi sebelum pajak penghasilan Grup dan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between income tax expense and the theoretical tax amount on the Groups profit before income tax is as follows: 2014 2013 Laba sebelum pajak Profit before income penghasilan - konsolidasi 3,475,829 1,383,781 tax - consolidation Pajak penghasilan dihitung Tax calculated at effective dengan tarif pajak efektif 868,957 345,945 tax rates Beban yang tidak dapat dikurangkan untuk keperluan pajak 89,596 25,456 Non-deductible expenses Penghasilan bukan objek pajak 14,632 10,299 Non-taxable income Pendapatan yang dikenakan pajak final 14,457 3,144 Income subject to final tax Penyesuaian pajak tahun sebelumnya 6,706 24,342 Prior year adjustment Beban pajak Consolidated corporate penghasilan konsolidasi 936,170 333,616 income tax