Pajak Tangguhan: lanjutan Deferred Tax: continued

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

92 20. PERPAJAKAN lanjutan 20. TAXATION continued

e. Pajak Tangguhan: lanjutan

e. Deferred Tax: continued

Aset dan liabilitas pajak tangguhan terdiri dari: Deferred tax assets and liabilities consist of: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Aset Pajak Tangguhan Deferred Tax Assets Perusahaan Company Liabilitas derivatif 94.479.672.734 40.368.012.227 Derivative liabilities Penyisihan atas penurunan Allowance for impairment of nilai piutang usaha 43.721.914.586 6.460.351.371 trade receivables Liabilitas imbalan kerja 3.664.421.312 5.489.985.035 Employee benefits liability Penyisihan atas penurunan Allowance for decline in value nilai persediaan 14.847.892.411 2.308.519.075 of inventories Beban akrual 750.547.603 654.167.889 Accrued expenses Selisih kurs karena penjabaran Difference in foreign currency laporan keuangan 7.157.281.381 5.534.882.656 translation of financial statement Aset tetap 1.994.908.765 2.457.282.977 Fixed assets Lain-lain 371.866.920 118.919.557 Others Aset Pajak Tangguhan, Neto 148.684.125.420 47.407.789.521 Deferred Tax Assets, Net Entitas anak Subsidiaries Penyisihan atas penurunan Allowance for decline in value nilai persediaan 28.676.075.435 14.916.097.510 of inventories Penyisihan atas penurunan Allowance for impairment of nilai piutang 24.834.812.068 12.009.025.193 receivables Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 6.463.577.836 5.815.453.455 benefits Aset tetap 85.123.185 72.981.905 Fixed assets Beban akrual 63.825.994 210.458.333 Accrued expenses Lain-lain 396.500.276 312.260.775 Others Aset Pajak Tangguhan, Neto 60.519.914.794 33.336.277.171 Deferred Tax Assets, Net Total Aset Pajak Tangguhan, Neto 209.204.040.214 80.744.066.692 Total Deferred Tax Assets, Net Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui penghasilan kena pajak di masa yang akan datang. Management believes that the deferred tax assets can be fully recovered through future taxable income.

f. Taksiran tagihan pajak penghasilan