UTANG USAHA lanjutan TRADE PAYABLES continued LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES BEBAN AKRUAL ACCRUED EXPENSES

PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2013 dan 31 Desember 2012 dan periode sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 and for the nine-month periods ended September 30, 2013 and 2012 Expressed in Rupiah, Unless Otherwise Stated 89 17. UTANG USAHA lanjutan 17. TRADE PAYABLES continued Akun ini pada umumnya merupakan liabilitas kepada para pemasok atas pembelian barang dagang. This account mainly represents payables to suppliers for purchases of inventories. Seluruh utang usaha tersebut adalah tanpa jaminan. All trade payables are unsecured by any collateral. Pada tanggal 30 September 2013 dan 31 Desember 2012, utang usaha pihak ketiga - lainnya dalam Rupiah masing-masing sebesar Rp345.853.138 dan Rp354.563.166 merupakan uang muka pembelian yang diterima dari para pedagang eceran sehubungan dengan pesanan barang ke Perusahaan. As of September 30, 2013 and December 31, 2012, trade payables - third parties - others in Rupiah amounting to Rp345,853,138 and Rp354,563,166, respectively, represent advances received from retailers in connection with their orders of goods from the Company. Menurut manajemen Perusahaan dan Entitas anak, seluruh utang usaha pada tanggal 30 September 2013 dan 31 Desember 2012 akan dilunasi dalam waktu 90 hari. Based on the Company’s and Subsidiaries’ management, all trade payables as of September 30, 2013 dan December 31, 2012 are payable within 90 days. 18. LIABILITAS JANGKA PENDEK LAINNYA 18. OTHER CURRENT LIABILITIES 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Pihak ketiga Third parties Rupiah 6.093.593.109 22.242.319.300 Rupiah Akun ini pada umumnya merupakan liabilitas kepada para penyedia tenaga kerja kontrak This account mainly represent payables to providers of contract employee 19. PERPAJAKAN 19. TAXATION

a. Pajak dibayar dimuka:

a. Prepaid Taxes:

30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Pajak Pertambahan Nilai 70.903.853.393 30.643.274.313 Value-added Tax

b. Utang pajak:

b. Taxes payables:

30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Pajak penghasilan: Income taxes: Pasal 21 1.255.035.450 1.708.361.127 Article 21 Pasal 23 dan Pasal 42 1.541.510.645 1.261.673.002 Article 23 and Article 42 Pasal 25 4.335.349.401 2.742.502.459 Article 25 Pasal 26 - 615.037.586 Article 26 Pasal 29 41.156.733.437 60.171.834.147 Article 29 Pajak Pertambahan Nilai 58.626.504.172 3.399.194.297 Value Added Tax Utang pajak penghasilan Subsidiary’s overseas income Entitas anak di luar negeri 1.890.231.430 - tax payable Goods and service tax 67.153.334 2.220.644.716 Goods and service tax Total utang pajak 108.872.517.869 72.119.247.334 Total taxes payable PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2013 dan 31 Desember 2012 dan periode sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 and for the nine-month periods ended September 30, 2013 and 2012 Expressed in Rupiah, Unless Otherwise Stated 90 19. PERPAJAKAN lanjutan 19. TAXATION continued

c. Pajak penghasilan badan:

c. Corporate income taxes:

Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah sebagai berikut: Reconciliation between income before income tax, as shown in the consolidated statements of comprehensive income, and taxable income is as follows: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Laba sebelum beban pajak Income before corporate income penghasilan badan menurut tax expense per consolidated laporan laba rugi statements of comprehensive komprehensif konsolidasi 538.283.917.139 411.197.260.870 income Laba Entitas anak sebelum Subsidiary’s income before beban pajak penghasilan 187.747.467.245 125.331.211.476 income tax expenses Laba Perusahaan sebelum beban pajak penghasilan 350.536.449.894 285.866.049.394 Income before income tax expenses Beda temporer Temporary differences Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 4.565.371.685 - benefits Biaya yang masih harus dibayar 3.765.049.200 2.289.182.000 Accrued expenses Penyusutan aset tetap 332.450.891 1.069.559.091 Depreciation of fixed assets Laba atas penjualan aset tetap 58.506.110 167.273.264 Gain on sale of fixed assets Lain-lain - 960.835.552 Others Beda tetap Permanent differences Jamuan dan sumbangan 2.624.286.627 4.590.974.085 Representation and donation Beban yang tidak dapat dikurangkan 1.692.333.974 1.009.309.346 Non-deductible expenses Penyusutan aset tetap 118.529.811 89.469.300 Depreciation of fixed assets Pendapatan yang dikenakan pajak penghasilan final Income subject to final tax Bunga 816.463.542 320.812.948 Interest Penghasilan kena pajak Taxable income attributable Perusahaan 362.876.514.650 295.721.839.084 to the Company Rincian beban pajak penghasilan adalah sebagai berikut: The details of the income tax expense are as follows: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Penghasilan kena pajak Taxable income Perusahaan 362.876.514.650 295.721.839.084 Company Entitas Anak 252.670.482.114 147.232.079.378 Subsidiaries Beban pajak penghasilan Income tax expense Perusahaan 90.719.128.500 72.808.747.273 Company Entitas anak 62.390.144.068 30.853.927.180 Subsidiaries Total beban pajak penghasilan badan - tahun berjalan 153.109.272.568 103.662.674.453 Total income tax expense - current PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2013 dan 31 Desember 2012 dan periode sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 and for the nine-month periods ended September 30, 2013 and 2012 Expressed in Rupiah, Unless Otherwise Stated 91 19. PERPAJAKAN lanjutan 19. TAXATION continued

c. Pajak penghasilan badan lanjutan:

c. Corporate income taxes continued:

Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah sebagai berikut: A reconciliation between income before income tax, as shown in the consolidated statements of comprehensive income, and taxable income is as follows: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Laba sebelum beban pajak penghasilan menurut Income before income tax expenses laporan laba rugi per consolidated statements of komprehensif konsolidasian 538.283.917.139 411.197.260.870 comprehensive income Beban pajak penghasilan Income tax expenses using applicable dengan tarif pajak berlaku 134.570.979.285 102.799.315.217 tax rate Beda tetap 8.458.356.910 1.147.743.521 Permanent differences Pendapatan yang telah dikenakan pajak final 263.889.732 80.203.237 Income already subject to final tax Beda pajak untuk entitas anak luar negeri 777.476.150 429.360.554 Fiscal differences for foreign subsidiary Lain-lain 7.885.051.132 896.532.971 Others Beban pajak penghasilan Income tax expenses sesuai dengan laporan per consolidated statements laba rugi konsolidasi 149.873.021.445 102.540.961.976 of comprehensive income

d. Pajak Tangguhan

d. Deferred Tax

30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Manfaatbeban pajak Income tax benefit penghasilan - tangguhan expense - deferred Perusahaan Company Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 1.177.127.789 - benefits Biaya akrual 941.262.300 572.295.500 Accrued expenses Penyusutan aset tetap 61.954.382 309.208.089 Depreciation of fixed assets Lain-lain - 240.208.888 Others Sub-total 2.180.344.471 1.121.712.477 Sub-total PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2013 dan 31 Desember 2012 dan periode sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 and for the nine-month periods ended September 30, 2013 and 2012 Expressed in Rupiah, Unless Otherwise Stated 92 19. PERPAJAKAN lanjutan 19. TAXATION continued

d. Pajak Tangguhan lanjutan

d. Deferred Tax continued

30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Entitas Anak Subsidiaries Cadangan penurunan Provision for decline in value nilai persediaan 378.439.484 - of inventories Cadangan penurunan nilai piutang 320.888.897 - Allowance for impairment Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 356.578.271 - benefits Sub-total 1.055.906.652 - Sub-total Manfaat pajak tangguhan 3.236.251.123 1.121.712.477 Income tax benefit Aset dan liabilitas pajak tangguhan terdiri dari: Deferred tax assets and liabilities consist of: 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Aset Pajak Tangguhan Deferred Tax Assets Perusahaan Company Aset tetap 2.485.808.515 2.583.547.765 Fixed assets Liabilitas imbalan kerja 6.239.087.563 5.097.744.642 Employee benefits liability Penyisihan atas penurunan Allowance for decline in value nilai persediaan 1.643.684.448 1.643.684.448 of inventories Penyisihan atas penurunan Allowance for impairment of nilai piutang usaha 1.431.100.652 1.431.100.652 trade receivables Beban akrual 1.241.376.050 300.113.750 Accrued expenses Selisih kurs karena penjabaran Difference in foreign currency laporan keuangan 65.478.943 65.478.943 translation of financial statement Lain-lain 382.139.503 382.139.503 Others Aset Pajak Tangguhan, Neto 8.386.100.758 6.205.756.287 Deferred Tax Assets, Net Entitas anak Subsidiaries Penyisihan atas penurunan Allowance for decline in value nilai persediaan 2.149.766.763 1.771.327.279 of inventories Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 2.076.681.771 1.720.103.500 benefits Penyisihan atas penurunan nilai piutang usaha dan Allowance for impairment of lain-lain 1.578.798.232 1.257.909.334 trade receivables and others Aset Pajak Tangguhan, Neto 5.805.246.766 4.749.340.113 Deferred Tax Assets, Net Total Aset Pajak Tangguhan, Neto 14.191.347.524 10.955.096.400 Total Deferred Tax Assets, Net Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui penghasilan kena pajak di masa yang akan datang. Management believes that the deferred tax assets can be fully recovered through future taxable income. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2013 dan 31 Desember 2012 dan periode sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 and for the nine-month periods ended September 30, 2013 and 2012 Expressed in Rupiah, Unless Otherwise Stated 93 19. PERPAJAKAN lanjutan 19. TAXATION continued

d. Pajak Tangguhan lanjutan

d. Deferred Tax continued

Pada bulan Februari 2012, Perusahaan menerima berbagai macam Surat Ketetapan pajak SKP dan Surat Tagihan Pajak STP atas kurang bayar pajak dan denda berdasarkan hasil pemeriksaan pajak penghasilan pasal 4 2, 21, 22, 23, pajak penghasilan badan dan pajak pertambahan nilai untuk tahun pajak 2010 sebesar Rp1.016.250.846. In February 2012, Company received various tax assessment letters SKP and tax collection letters STP underpayment of taxes and tax penalties based on the assessments of income taxes articles 4 2, 21, 22, 23, corporate income tax and value added taxes for 2010 fiscal year amounting to Rp1,016,250,846. 20. BEBAN AKRUAL 20. ACCRUED EXPENSES 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Utang bunga Obligasi Wajib Interest payable on Mandatory Konversi 29.159.391.212 11.238.409.733 Convertible Bonds Utang bunga Obligasi 23.190.688.467 - Interest payable on Bonds Bunga utang bank 966.315.244 7.870.713.801 Interest on bank loan Sewa 876.987.351 3.393.296.474 Rent Biaya profesional 591.532.658 1.653.826.083 Profesional fee Iklan 181.147.054 907.922.464 Advertising Lain-lain masing-masing bawah Rp100Juta 35.114.027.971 3.346.151.926 Others below Rp100 million each Total 90.080.089.957 28.410.320.481 Total Dikurangi bagian yang jatuh tempo lebih dari 1 tahun Net of long term portion Utang bunga Obligasi Wajib Interest payable on Mandatory Konversi 29.159.391.212 11.238.409.733 Convetible Bonds Utang bunga Obligasi 23.190.688.467 - Interest payable on Bonds Lain-lain 26.035.952.203 - Others Total 78.386.031.882 11.238.409.733 Total Bagian lancar 11.694.058.075 17.171.910.748 Current portion 21. UTANG PEMBIAYAAN KONSUMEN 21. CONSUMER FINANCING PAYABLE