BEBAN KEUANGAN - NETO FINANCE COSTS – NET

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 101 31. LAIN-LAIN - NETO 31. MISCELLANEOUS – NET Akun ini terdiri dari: This account consists of: 2015 2014 Enam bulan Enam bulan Six months Six months Amortisasi biaya penerbitan Senior Amortization of Senior Notes Notes dan instrument utang and other loan instrument lainnya Catatan 22 9.708.834 9.708.834 issuance cost Note 22 Denda pajak 18.799.682 10.972.054 Tax penalty Laba rugi penjualan aset tetap 101.000 735.563 Gain loss on sale fixed assets Lain-lain – Neto 23.164.303 17.201.460 Others - Net Total 51.571.819 38.617.911 Total 32. PERPAJAKAN 32. TAXATION a. Pajak dibayar Dimuka a. Prepaid tax Pada tanggal 30 Juni 2015 dan 31 Desember 2014, pajak dibayar dimuka merupakan pajak pertambahan nilai masing-masing sebesar Rp37,39 miliar dan Rp31,21 miliar. As of June 30, 2015 and December 31, 2014, prepaid tax represents value-added tax amounting to Rp37.39 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: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pajak penghasilan: Income Taxes: Pasal 26 - 1.294.506 Article 26 Pasal 28a 14.845.479 21.054.825 Article 28a Pajak Pertambahan Nilai - 128.742 Value-Added Tax Total 14.845.479 22.478.073 Total c. Utang pajak c. Taxes payable Akun ini terdiri dari: This account consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pajak penghasilan: Income Taxes: Pasal 4 2 8.202.445 7.607.633 Article 4 2 Pasal 21 38.832.388 32.465.584 Article 21 Pasal 22 982.468 947.068 Article 22 Pasal 23 17.885.243 16.540.567 Article 23 Pasal 25 79.931.060 93.359.526 Article 25 PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 102

32. PERPAJAKAN Lanjutan

32. TAXATION Continued

30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pasal 26 262.258.521 264.967.202 Article 26 Pasal 29 368.725.436 285.318.328 Article 29 Pajak Pertambahan Nilai 43.045.378 44.331.396 Value-Added Tax Pajak Bumi dan Bangunan 32.121.748 26.399.712 Land and Building Tax Lain-lain 50.515.482 50.662.819 Others Total 902.500.169 822.599.835 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 Enam bulan Enam bulan Six months Six months Manfaat beban pajak penghasilan Income tax benefit expense Pajak kini Current tax Operasi yang dilanjutkan: Continuing operation: Perusahaan - - The Company Entitas Anak 61.261.493 15.210.337 Subsidiaries Sub–total 61.261.493 15.210.337 Sub-total Operasi yang dihentikan 9.608.576 1.585.831 Discontinued operations Total 70.870.069 16.796.168 Total Pajak tangguhan Deferred tax Operasi yang dilanjutkan: Continuing operations: Perusahaan 70.805.106 25.802.539 The Company Entitas Anak 182.602.441 40.856.546 Subsidiaries Sub–total 253.407.547 15.054.007 Sub-total Operasi yang dihentikan 16.129.477 44.879.945 Discontinued operations Total 237.278.070 29.825.938 Total Rekonsiliasi antara laba rugi sebelum manfaat beban pajak penghasilan dari operasi yang dilanjutkan seperti dinyatakan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim dan taksiran penghasilan kena pajak Perusahaan untuk periode enam bulan yang berakhir pada 30 Juni 2015 dan 2014 adalah sebagai berikut: Reconciliation between income loss before income tax benefit expense from continuing operations as recorded in the interim consolidated statements of income and other comprehensive income and estimated taxable income of the Company for the six- month periods ended June 30, 2015 and 2014 is as follows: