Liabilitas pajak tangguhan lanjutan

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 80 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2015 DAN 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated 28. PERPAJAKAN lanjutan 28. TAXATION continued

e. Surat ketetapan pajak lanjutan

e. Tax assessments continued

Perseroan lanjutan The Company continued Tahun pajak 2011 2011 fiscal year Pada bulan Juli 2013, Perseroan menerima SKPLB atas pajak penghasilan badan sejumlah Rp 51.244 dari keseluruhan jumlah klaim sebesar Rp 71.623. Pada bulan yang sama, Perseroan juga menerima SKPKB atas beberapa obyek pemotongan pajak penghasilan dan PPN sejumlah Rp 1.381. Perseroan setuju dengan surat keputusan tersebut dan mencatat hasil ketetapan pada laporan laba rugi komprehensif konsolidasian tahun 2013. Perseroan telah menerima jumlah tersebut pada bulan Agustus 2013. Pada bulan Oktober 2013, Perseroan kemudian mengajukan keberatan kepada DJP atas sebagian SKPKB PPh Badan sejumlah Rp 3.417. Pada bulan September 2014, DJP menolak keberatan Perseroan atas SKP PPh Badan dan Perseroan telah mengajukan banding atas keputusan keberatan ini pada bulan November 2014. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian interim, Pengadilan Pajak belum memberikan putusan atas permohonan banding yang diajukan perseroan tersebut. In July 2013, the Company received tax assessment letters confirming overpayment of corporate income tax amounted to Rp 51,244 of the total amount claimed of Rp 71,623. In the same month, the Company also received tax assessment letters confirming underpayment of various income taxes and VAT totalling to Rp 1,381. The Company agreed with these assessments and recorded it in the 2013 consolidated statements of comprehensive income. The Company had received the refund in August 2013. In October 2013, the Company then submitted an appeal letter to the DGT for a portion of the decision on corporate income tax for an amount of Rp 3,417. In September 2014, DGT rejected the Company’s objection on the tax assessment letter concerning corporate income tax and the Company has filed an appeal on this objection decision in November 2014. Up to the date of the completion of these interim consolidated financial statements, DGT has not issued its decision. Tahun pajak 2012 2012 fiscal year Pada bulan September 2014, Perseroan menerima SKPLB atas pajak penghasilan badan sejumlah Rp 56.694 dari keseluruhan jumlah klaim sebesar Rp 62.270. Pada bulan November 2014 Perseroan mengajukan permohonan keberatan kepada DJP atas SKPLB PPh Badan dan sampai dengan tanggal penyelesaian laporan keuangan konsolidasian interim, DJP belum memberikan keputusan atas permohonan keberatan yang diajukan Perseroan tersebut. Perseroan telah menerima pengembalian sebesar Rp 56.694 pada bulan Oktober 2014 dan membebankan selisih hasil keputusan pada laporan laba rugi komprehensif Perseroan tahun 2014. In September 2014, the Company received tax assessment letter confirming an overpayment of corporate income tax totalling Rp 56,694 of the total amount claimed of Rp 62,270. In November 2014 the Company has submitted an objection against DGT in relation to tax assessment and up to the date of the completion of these interim consolidated financial statements, DGT has not issued its decision. The Company has received a refund amounting to Rp 56,694 in October 2014 and charged the remaining balance to the 2014 statements of comprehensive income.