Pajak penghasilan badan: Corporate income taxes:

PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2015 dan 31 Desember 2014 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2015 and December 31, 2014 and for the Nine-month periods Ended September

30, 2015 and 2014 Expressed in Rupiah, unless otherwise stated

88 20. PERPAJAKAN lanjutan 20. TAXATION continued

d. Pajak penghasilan badan:

d. Corporate income taxes:

Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah sebagai berikut: Reconciliation between income before income tax, as shown in the consolidated statements of comprehensive income, and taxable income is as follows: Periode yang Berakhir pada tanggal 30 September Period ended September 30, 2015 2014 Rugi Laba sebelum beban Loss Income before corporate pajak penghasilan badan income tax expense per consolidated menurut laporan laba rugi statements of comprehensive komprehensif konsolidasi 390.841.203.648 322.103.485.914 income Laba Entitas Anak sebelum Subsidiary’s income before beban pajak penghasilan 168.519.275.543 48.523.406 income tax expenses Rugi Laba Perusahaan sebelum Loss Income before income beban pajak penghasilan 222.321.928.105 322.152.009.320 tax expenses Beda temporer Temporary differences Unrealized loss gain atas derivatif 216.446.642.029 17.840.637.878 Unrealized loss gain on derivative Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 2.974.935.384 3.318.266.409 benefits Biaya yang masih harus dibayar 385.518.856 338.762.876 Accrued expenses Penyusutan aset tetap 549.750.687 Depreciation of fixed assets Cadangan penurunan nilai 1.849.496.842 Allowance for impairment of piutang 149.046.252.859 4.287.821.989 receivables Cadangan penurunan Provision for decline in value nilai persediaan 50.157.493.342 725.798.490 of inventories Lain-lain 1.011.789.459 469.427.405 Others Beda tetap Permanent differences Jamuan dan sumbangan 1.681.681.134 8.234.664.038 Representation and donation Beban yang tidak dapat dikurangkan 137.758.783 2.397.231.547 Non-deductible expenses Dividen Entitas Anak di Luar Negeri 15.717.325.743 9.999.995.634 Dividend from a foreign Subsidiary Beban pajak 6.261.008.227 - Tax expenses Pendapatan yang dikenakan pajak penghasilan final Income subject to final tax Bunga 31.463.411 563.628.091 Interest Taksiran penghasilan kena pajak 223.040.993.576 361.175.094.204 Estimated taxable income PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2015 dan 31 Desember 2014 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2015 and December 31, 2014 and for the Nine-month periods Ended September

30, 2015 and 2014 Expressed in Rupiah, unless otherwise stated