Manfaat beban pajak penghasilan Income tax benefits expense

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 103

32. PERPAJAKAN Lanjutan

32. TAXATION Continued

2015 2014 Enam bulan Enam bulan Six months Six months Laba rugi sebelum manfaat beban Income loss before income tax pajak penghasilan dari operasi benefit expenses yang dilanjutkan menurut laporan from continuing operation in the laba rugi dan penghasilan interim consolidated statements of komprehensif lain konsolidasian income and other interim 902.179.528 44.522.584 comprehensive income Bagian Perusahaan atas The Company’s portion on laba rugi Entitas Anak 390.741.907 42.528.884 Income loss of Subsidiaries Rugi Entitas Anak sebelum Loss of Subsidiaries before taksiran pajak penghasilan dan provision for income tax and penyesuaian konsolidasian - neto 540.587.934 66.056.182 consolidated adjustments - net Laba sebelum beban pajak Income before income tax expenses penghasilan Perusahaan 29.150.313 68.049.882 of the Company Beda temporer: Temporary differences: Penyusutan aset tetap 4.156.251 4.370.281 Depreciation of fixed assets Amortisasi biaya ditangguhkan 3.387.039 1.658.099 Amortization of deferred charges Penyisihan kewajiban imbalan kerja 268.435 5.773.192 Provision for employee benefits obligation Total beda temporer 7.811.725 8.485.374 Total temporary differences Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 7.694.953 3.687.975 Non-deductible expenses Pendapatan bunga bagian Perusahaan The Company’s portion on interest income yang telah dikenakan PPh subjected to Income Pasal 23 - Final 128.891 228.826 Tax Article 23-Final Bagian perusahaan atas laba The Company’s share in net income Entitas Anak 390.741.907 42.528.884 of Subsidiaries Total beda tetap 383.175.845 45.988.033 Total permanent differences Taksiran laba rugi fiskal Estimated tax income loss Perusahaan 346.213.807 122.523.289 of the Company Beban pajak kini Current tax expenses Perusahaan - - The Company Entitas Anak 61.261.493 15.210.337 Subsidiaries Total 61.261.493 15.210.337 Total Rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan Perusahaan. The above reconciliation provides the basis for the Company’s Annual Corporate Income Tax Return. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 104

32. PERPAJAKAN Lanjutan