BEBAN USAHA OPERATING EXPENSES BEBAN KEUANGAN - NETO FINANCE COSTS – NET

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 100 31. LAIN-LAIN - NETO 31. MISCELLANEOUS – NET Akun ini terdiri dari: This account consists of: 2015 2014 Tiga bulan Tiga bulan Three months Three months Amortisasi biaya penerbitan Senior Amortization of Senior Notes Notes dan instrument utang and other loan instrument lainnya Catatan 22 4.854.417 4.749.255 issuance cost Note 22 Denda pajak 3.662.907 477.306 Tax penalty Lain-lain – Neto 26.979.430 3.905.445 Others - Net Total 35.496.754 1.321.116 Total 32. PERPAJAKAN 32. TAXATION a. Pajak dibayar Dimuka a. Prepaid tax Pada tanggal 31 Maret 2015 dan 31 Desember 2014, pajak dibayar dimuka merupakan pajak pertambahan nilai masing-masing sebesar Rp36,95 miliar dan Rp31,21 miliar. As of March 31, 2015 and December 31, 2014, prepaid tax represents value-added tax amounting to Rp36.95 billion and Rp31.21 billion, respectively. b. Taksiran tagihan kelebihan pajak b. Estimated claims for tax refund Akun ini terdiri dari taksiran tagihan kelebihan pajak yang berasal dari: This account consists of estimated claims for tax refund arising from: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Pajak penghasilan: Income Taxes: Pasal 26 - 1.294.506 Article 26 Pasal 28 A 15.828.393 21.054.825 Article 28 Pajak Pertambahan Nilai 171.284 128.742 Value-Added Tax Total 15.999.677 22.478.073 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 101 32. PERPAJAKAN Lanjutan 32. TAXATION Continued c. Utang pajak c. Taxes payable Akun ini terdiri dari: This account consists of: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Pajak penghasilan: Income Taxes: Pasal 4 2 7.938.228 7.607.633 Article 4 2 Pasal 21 33.484.848 32.465.584 Article 21 Pasal 22 1.048.897 947.068 Article 22 Pasal 23 17.068.142 16.540.567 Article 23 Pasal 25 89.810.985 93.359.526 Article 25 Pasal 26 264.931.951 264.967.202 Article 26 Pasal 29 304.323.877 285.318.328 Article 29 Pajak Pertambahan Nilai 38.156.745 44.331.396 Value-Added Tax Pajak Bumi dan Bangunan 28.331.753 26.399.712 Land and Building Tax Lain-lain 50.516.379 50.662.819 Others Total 835.611.805 822.599.835 Total d. Manfaat beban pajak penghasilan d. Income tax benefits expense Manfaat beban pajak penghasilan Perusahaan dan Entitas Anak adalah sebagai berikut: Income tax benefits expenses of the Company and Subsidiaries are as follows: 2015 2014 Tiga bulan Tiga bulan Three months Three months Manfaat beban pajak penghasilan Income tax benefit expense Pajak kini Current tax Operasi yang dilanjutkan: Continuing operation: Perusahaan - - The Company Entitas Anak 17.028.926 12.616.699 Subsidiaries Sub–total 17.028.926 12.616.699 Sub-total Operasi yang dihentikan 4.512.030 - Discontinued operations Total 21.540.956 12.616.699 Total Pajak tangguhan Deferred tax Operasi yang dilanjutkan: Continuing operations: Perusahaan 47.325.371 43.636.663 The Company Entitas Anak 71.369.285 13.003.669 Subsidiaries Sub–total 118.694.656 56.640.332 Sub-total Operasi yang dihentikan 15.066.797 68.744 Discontinued operations Total 103.627.859 56.709.076 Total