PERPAJAKAN TAXATION Estimates and Assumptions Continued

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E47 Exhibit E47 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 Expressed in million Rupiah, unless otherwise stated 19. PERPAJAKAN Lanjutan

19. TAXATION Continued b. Utang Pajak

b. Taxes Payable

2 0 1 5 2 0 1 4 Pajak Penghasilan Pasal 4 2 76.499 70.057 Income Tax A rticle 4 2 Pajak Penghasilan Pasal 21 2.938 2.501 Income Tax A rticle 21 Pajak Penghasilan Pasal 23 24.509 33.885 Income Tax A rticle 23 Pajak Penghasilan Pasal 25 5.791 5.307 Income Tax A rticle 25 Pajak Penghasilan Pasal 26 13.947 24.633 Income Tax A rticle 26 Pajak Penghasilan Pasal 29 49.380 21.831 Income Tax A rticle 29 Pajak Pertambahan Nilai – Keluaran 8.875 28.865 Value-A dded Tax - Output Jumlah 181.939 187.079 T o t a l c. Perhitungan Pajak Penghasilan c. Income Tax Calculation Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran laba kena pajak untuk tahun yang berakhir 31 Desember 2015 dan 2014, adalah sebagai berikut: Reconciliation between profit before income tax as shown in the consolidated statements of profit or loss and other comprehensive income with estimated taxable profit for the year ended 31 December 2015 and 2014, are as follows: 2 0 1 5 2 0 1 4 Laba sebelum pajak penghasilan, Profit before income tax, menurut laporan laba rugi as per consolidated statements komprehensif konsolidasian 1.089.197 1.430.563 of comprehensive income Bagian laba entitas anak sebelum Profit of subsidiairies pajak penghasilan - bersih 314.773 116.622 before income taxes - net Laba Perusahaan The Company’s profit sebelum pajak penghasilan 1.403.970 1.313.941 before income tax Koreksi fiskal : Fiscal corrections : Beda temporer 58 31 Temporary differences Beda tetap : Permanent differences : Bagian laba dari entitas anak 1.547.618 1.301.462 Gain from subsidiaries Lainnya - Bersih 36.742 37.268 Others – Net Jumlah koreksi fiskal 1.510.818 1.264.163 Total fiscal correction Taksiran rugi fiskal Estimated tax loss laba kena pajak – Perusahaan 106.848 49.778 taxable income – the Company Taksiran beban pajak penghasilan dan utang pajak penghasilan untuk tahun yang berakhir 31 Desember 2015 dan 2014 adalah sebagai berikut: Estimated income tax expenses and income tax payable for the year ended 31 December 2015 and 2014, are as follows: 177 ANNUAL REPORT l LAPORAN TAHUNAN l 2015 l PT TOWER BERSAMA INFRASTRUCTURE Tbk.