INVESTASI JANGKA PENDEK lanjutan

The original consolidated financial statements included herein are in the Indonesian language PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED Tanggal 31 Desember 2015 dan as of December 31, 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated untuk tahun yang berakhir pada tanggal tersebut and for the year then ended DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN 15. PERPAJAKAN lanjutan 15. TAXATION continued c. c. Kredit Pajak: Tax deduction: Pajak penghasilan pasal 22 Income tax article 22 Pajak penghasilan pasal 23 Income tax article 23 Pajak penghasilan pasal 25 Income tax article 25 Jumlah kredit pajak Total tax deduction Kekurangan pajak Tax deficiency

d. Rincian Beban Pendapatan Pajak

d. Details of Expense Income Taxes

Entitas Induk: Parent Entity: Beban pajak kini Current tax expense Beban pendapatan pajak tangguhan Deferred tax expense income Jumlah pendapatan beban pajak Penghasilan 159.932.261 79.009.007 49.379.773 3.175.583 104.365.877 77.764.961 211.801.265 154.792.818 129.348.341 5.139.443 2015 2014 341.149.606 209.312.034 Total income expense of income tax 74.024.836 Calculation of Parent Corporate Income Tax Estimation continued Perhitungan Taksiran Pajak Penghasilan Badan lanjutan 3.003.021 104.259.805 420.158.613 Penghasilan Entitas Anak: Subsidiaries: Beban pajak kini Current tax expense Beban pendapatan pajak tangguhan Deferred tax expense income Jumlah pendapatan beban pajak Penghasilan Konsolidasian: Consolidated: Beban pajak kini Current tax expense Beban pendapatan pajak tangguhan Deferred tax expense income Jumlah Pendapatan Beban Total income expense of income Pajak Penghasilan tax

e. Pajak Tangguhan

e. Deferred Tax

66.963.898 38.155.824 520.422.071 274.410.532 2015 2014 Total income expense of income tax 76.322.447 453.458.173 236.254.708 12.045.109 Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut: 112.308.567 Deferred tax is calculated based on the effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting with tax bases of assets and liabilities. Details of deferred tax assets and liabilities are as follows: 11.223.949 100.263.458 65.098.498 64