PERPAJAKAN TAXATION Financial Information | Perusahaan Gas Negara Persero Tbk PT

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 2015 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, 2015 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 144 22. PERPAJAKAN lanjutan 22. TAXATION continued e. Pajak Tangguhan lanjutan e. Deferred Tax continued Dibebankan Ke Laporan Laba Rugi Saldo dan Selisih Saldo Awal per Penghasilan Kurs karena Akhir per 31 Des. 2013 Komprehensif Penjabaran 31 Des 2014 Beginning lain Catatan 2b Ending Balance Charged to the Difference Balance Dec. 31. 2013 Penambahan Profit or Loss and in Foreign Dec. 31, 2014 Disajikan dari akuisisi Other Currency Disajikan Kembali Additions from Comprehensive Translation Kembali As Restated acquisition Income Note 2b As Restated SAKA dan entitas anaknya SAKA and its subsidiaries Aset Pajak Tangguhan Deferred tax assets Bonus 75.168 - 75.168 - - Bonus Aset pajak tangguhan 75.168 - 75.168 - - Deferred tax assets Liabilitas Pajak Tangguhan Deferred tax liabilities Kesejahteraan karyawan 691.510 2.074.528 433.132 - 2.332.906 Employees’ benefit Liabilitas pembongkaran Asset abandonment aset dan restorasi area and restoration obligations dan provisi lain-lain 3.640.586 15.869.198 1.594.413 - 21.104.197 and other provisions Unrecover cost 35.841.561 106.763.853 57.960.540 - 84.644.874 Unrecover cost Penyisihan persediaan Allowance for inventory usang 243.604 213.093 - - 456.697 obsolescence Aset tetap 63.758.734 190.299.488 3.391.428 - 250.666.794 Fixed assets Liabilitas pajak Deferred tax tangguhan 23.341.473 65.378.816 53.407.831 - 142.128.120 liabilities Aset pajak tangguhan Consolidated deferred konsolidasian 29.877.941 37.654.959 tax assets Liabilitas pajak tangguhan Consolidated deferred konsolidasian 23.341.473 142.128.120 tax liabilities Unrecover cost sebagaimana dilaporkan untuk tujuan PSC, neto setelah FTP sebesar US67.195.558Unrecover cost as reported for PSC purposes, net of FTP amounted to US67,195,558 Rincian manfaat beban pajak tangguhan adalah sebagai berikut: The details of deferred tax benefit expense are as follows: Tahun yang berakhir pada tanggal 31 DesemberYear ended December 31, 2014 Disajikan Kembali Catatan 4 2015 As Restated Note 4 Pengaruh pajak atas beda temporer The effects of temporary differences at pada tarif pajak maksimum: maximum tax rate: Perusahaan The Company Penyisihan aset pajak tangguhan 248.920 1.348.148 Valuation allowance Kesejahteraan karyawan 668.581 1.524.260 Employees’ benefits Penyisihan persediaan usang 28.890 177.766 Provision for inventory obsolescence Cadangan kerugian penurunan nilai 220.030 1.525.914 Provision for impairment losses Gaji dan bonus 140.590 269.111 Salaries and bonus 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 2015 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, 2015 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 145 22. PERPAJAKAN lanjutan 22. TAXATION continued