Prepaid taxes PERPAJAKAN TAXATION

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 75 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

d. Liabilitas pajak tangguhan lanjutan

d. Deferred tax liabilities continued

Penyesuaian pajak tangguhan Dikreditkan terkait dibebankan Dikreditkan penjualan pada pada laba menara laporan komprehensif Adjustment laba rugi lainnya Penyesuaian for Credited Credited tahun Akuisisi deferred charged to other sebelumnya AXIS tax related to the profit comprehensive Adjustment Acquisition to tower 01012014 or loss income for prior year of AXIS sale 31122014 Perbedaan nilai buku aset Difference between tetap dan aset accounting and tax takberwujud in net book value menurut akuntansi of fixed assets and dan pajak 1,782,556 67,101 - 4,991 563,570 33,961 1,325,039 intangible assets Beban yang masih harus dibayar 10,975 11,291 - - - - 22,266 Accrued expenses Cadangan kerugian Provision penurunan nilai for receivables piutang 12,083 1,875 - - - - 13,958 impairment Keuntungan nilai Fair value gains on wajar dari akuisisi - - - - 1,614,225 - 1,614,225 acquisition Provisi penghentian Provision for lease sewa - 157,898 - - 820,591 - 662,693 termination Rugi pajak - 413,556 - - - - 413,556 Tax loss carried forward Penyisihan beban Provision for salaries gaji dan and employee imbalan kerja 69,309 17,121 8,751 - - - 95,181 benefits Jumlah liabilitas Total deferred tax pajak tangguhan 1,690,189 218,844 8,751 4,991 230,064 33,961 1,731,610 liabilities Dasar pendukung untuk pengakuan aset pajak tangguhan ditelaah secara berkala oleh manajemen. The basis supporting recognition of the deferred tax assets is reviewed regularly by management.

e. Surat ketetapan pajak

e. Tax assessments

Perseroan The Company Tahun pajak 2004 2004 fiscal year Pada tahun 2006, Perseroan mengajukan permohonan keberatan atas Surat Ketetapan Pajak Kurang Bayar “SKPKB” PPh 26. In 2006, the Company filed objection letters against the tax assessments confirming underpayment of income tax Article 26. Disajikan kembali lihat Catatan 38 As restated see Note 38 PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 76 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