Pajak dibayar dimuka PERPAJAKAN TAXATION

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 531 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 13. PERPAJAKAN lanjutan 13. TAXATION continued

c. Manfaatbeban pajak penghasilan

lanjutan c. Income tax benefitexpense continued Rekonsiliasi antara beban pajak penghasilan konsolidasian dengan hasil perhitungan teoritis rugi sebelum pajak penghasilan konsolidasian adalah sebagai berikut: The reconciliation between consolidated income tax expense and the theoretical tax amount on consolidated loss before income tax is as follows: 2013 2012 Rugi konsolidasian Consolidated loss sebelum pajak penghasilan 1,314,950 428,369 before income tax Pajak dihitung pada tarif Tax calculated at pajak yang berlaku 328,738 107,092 applicable tax rate Beban yang tidak dapat dikurangkan 40,757 46,267 Non-deductible expenses Penghasilan dikenakan pajak final 2,397 2,721 Income subject to final tax Penghasilan tidak kena pajak 624 9,803 Non-taxable income Fasilitas pengurangan pajak 37 193 Tax deduction facility Penghapusan aset pajak tangguhan 26,987 - Write-off of deferred tax assets Penyesuaian rugi pajak Adjustment on tax loss dari hasil pemeriksaan pajak 8,830 - from tax examination Selisih keuntungan antara Difference in gain on disposal fiskal dan komersil atas of investment between tax penjualan investasi - 34,939 and accounting Pajak final atas penjualan tanah - 3,463 Final tax on sales of land Manfaat pajak Consolidated income tax penghasilan konsolidasi 272,882 105,018 benefits Grup menghapus aset pajak tangguhan terkait dengan pemindahan atas liabilitas imbalan pasca kerja antar entitas anak. Group write-off of deferred tax assets related to the transfer of post-employment benefit obligation between subsidiaries. Rekonsiliasi antara rugi sebelum pajak penghasilan konsolidasian dengan rugi sebelum pajak Perseroan serta kerugian pajak Perseroan untuk tahun yang berakhir 31 Desember 2013 dan 2012 adalah sebagai berikut: The reconciliation between consolidated loss before income tax and loss before tax and tax loss of the Company for the years ended 31 December 2013 and 2012 is as follows: 2013 2012 Rugi konsolidasian Consolidated loss sebelum pajak penghasilan 1,314,950 428,369 before income tax Eliminasi konsolidasi 10,195 25,230 Consolidation eliminations Rugi laba konsolidasian sebelum pajak penghasilan Consolidated loss before dan eliminasi 1,325,145 453,599 income tax and eliminations Dikurangi: Less: Rugi sebelum pajak Loss before income tax penghasilan entitas anak 925,732 305,520 of subsidiaries Jumlah rugi sebelum Total loss before pajak penghasilan Perseroan 399,413 148,079 income tax of the Company