Other Revenues By installment schedule, at nominal amount

PERUSAHAAN PERSEROAN PERSERO PT PERUSAHAAN LISTRIK NEGARA DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In millions of Rupiah, unless otherwise stated 131 a. Pajak Kini

a. Current Tax

Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan laba kena pajak rugi fiskal Perusahaan adalah sebagai berikut: A reconciliation between income loss before tax per consolidated statements of profit or loss and other comprehensive income and taxable income fiscal losses of the Company is as follows: 2016 2015 Rp Rp Laba Rugi sebelum pajak Income loss before tax per menurut laporan laba rugi consolidated statements of profit or loss komprehensif konsolidasian 15.976.481 15.913.435 and other comprehensive income Rugi laba sebelum Loss income before tax pajak entitas anak 9.698.078 5.276.282 attributable to subsidiaries Laba sebelum pajak - Perusahaan 6.278.403 21.189.717 Income before tax - the Company Perbedaan temporer: Temporary differences: Sewa pembiayaan 1.875.414 13.587.788 Lease expenses Penyambungan pelanggan 331.315 341.981 Customer connection fees Penyusutan aset tetap 50.666.325 9.160.736 Depreciation Imbalan kerja 1.337.285 2.177.263 Employee benefits Perbedaan temporer dikarenakan Temporary difference from revisi surat DJP 969.193 -- DJP revised letter Amortisasi biaya emisi obligasi -- 9.692 Amortization of bonds issuance cost Biaya pendapatan yang tidak dapat Nondeductible expenses diperhitungkan menurut fiskal: nontaxable income: Penyisihan piutang ragu-ragu dan Allowance for doubtful accounts and penurunan nilai persediaan 210.544 264.197 decline in value of inventories Kesejahteraan karyawan 809.141 988.223 Employee welfare Penyusutan rumah dinas 5.267 5.267 Depreciation of guest house Penghasilan bunga telah Interest income dikenakan pajak final 307.309 379.408 subjected to final tax Beban lain tidak dapat dikurangkan 2.883.839 4.285.656 Other nondeductible expenses Laba kena pajak Perusahaan The Companys taxable income tahun berjalan 40.686.691 9.069.794 for the year Laba rugi fiskal tahun : Fiscal gain losses year : 2015 -- -- 2015 2014 -- 5.799.917 2014 2013 -- 18.459.547 2013 Akumulasi rugi Accumulated fiscal fiskal - Perusahaan 40.686.691 21.729.424 losses - the Company Pajak penghasilan kini dihitung berdasarkan taksiran penghasilan kena pajak. Nilai tersebut mungkin disesuaikan pada saat Surat Pemberitahuan Tahunan Pajak disampaikan ke Kantor Pelayanan Pajak. Current income tax computations are based on estimated taxable income. The amount may be adjusted when the Annual Tax Returns are filed with the Tax Office. Rugi fiskal dapat dikompensasikan dengan laba fiskal pada masa lima tahun mendatang sejak kerugian fiskal terjadi. Manajemen memperkirakan bahwa akumulasi kerugian fiskal dapat dikompensasikan dengan laba fiskal di masa mendatang. Sehingga per 31 Desember 2016, Perusahaan dan entitas anak mengakui aset pajak tangguhan dari akumulasi rugi fiskal sebesar Rp16.027.248. The fiscal loss can be compensated against the taxable income for a period of five years subsequent to the year the fiscal loss was incurred. Management believes that it is probable future taxable profits will be available to be utilized accumulated fiscal losses. Therefore as of December 31, 2016, the Company and its subsidiaries’ recognized deferred tax assets from accumulated fiscal losses amounted to Rp16,027,248.