TAXATION Continued Perhitungan Pajak Penghasilan Income Tax Calculation

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E49 Exhibit E49 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

d. Pajak tangguhan Lanjutan

d. Deferred tax Continued

Aset pajak tangguhan Lanjutan Deferred tax assets Continued Dikreditkan Dikreditkan ke penghasilan dibebankan komprehensif ke laba rugi lain 1 Januari Credited to Credited to other 31 Desember 1 January Peny esuaian charged to comprehensive 31 December 2014 Adjustment profit or loss income 2014 Properti investasi 281.536 276.298 1.184 - 4.054 Investment properties Penyusutan aset tetap 1.521 1.441 - - 80 property and equipment Cadangan imbalan pasca-kerja 178 126 4 12 68 Post-employment benefits Rugi fiskal 353.711 341.225 3.475 - 9.011 Tax loss Jumlah 70.832 63.612 2.287 12 4.945 Total Disajikan kembali - Catatan 41 A s restated - Note 41 Liabilitas pajak tangguhan Deferred tax liabilities Dikreditkan Dikreditkan ke penghasilan dibebankan komprehensif ke laba rugi lain 1 Januari Credited to Credited to other 31 Desember 1 January charged to comprehensive 31 December 2015 profit or loss income 2015 Properti investasi 2.023.260 410.873 - 1.612.387 Investment properties Pencadangan kerugian penurunan A llowance for impairment losses of nilai piutang 3.298 3.192 - 6.490 trade receivables Penyusutan aset tetap 6.294 605 - 6.899 property and equipment Cadangan imbalan pasca-kerja 7.902 290 204 7.988 Post-employment benefits Rugi fiskal 384.600 14.564 - 370.036 Tax loss Jumlah 1.621.166 400.396 204 1.220.974 Total Dikreditkan Dikreditkan ke penghasilan dibebankan komprehensif ke laba rugi lain 1 Januari Credited to Credited to other 31 Desember 1 January Peny esuaian charged to comprehensive 31 December 2014 Adjustment profit or loss income 2014 Properti investasi 1.113.525 276.298 633.437 - 2.023.260 Investment properties Pencadangan kerugian penurunan A llowance for impairment losses of nilai piutang 3.298 - - - 3.298 trade receivables Penyusutan aset tetap 7.763 1.441 28 - 6.294 property and equipment Cadangan imbalan pasca-kerja 5.206 126 1.712 858 7.902 Post-employment benefits Rugi fiskal 8.736 341.225 34.639 - 384.600 Tax loss Jumlah 1.088.522 63.612 597.114 858 1.621.166 Total Disajikan kembali - Catatan 41 A s restated - Note 41 179 ANNUAL REPORT l LAPORAN TAHUNAN l 2015 l PT TOWER BERSAMA INFRASTRUCTURE Tbk.