Income tax expensesbenefit continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 78 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM YANG TIDAK DIAUDIT UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 28. PERPAJAKAN lanjutan

28. TAXATION continued d. Liabilitas pajak tangguhan lanjutan

d. Deferred tax liabilities continued

Dikreditkan Dikreditkan dibebankan pada laba pada laporan komprehensif Penyesuaian laba rugi lainnya tahun Credited Credited sebelumnya charged to other Adjustment to the profit comprehensive for prior 01012015 or loss income year 31122015 Perbedaan nilai buku aset Difference between tetap dan aset accounting and tax takberwujud in net book value menurut akuntansi of fixed assets and dan pajak 1,325,039 47,523 - - 1,277,516 intangible assets Beban yang masih harus dibayar 22,266 3,703 - - 18,563 Accrued expenses Sewa - 37,198 - - 37,198 Leasing Cadangan kerugian Provision penurunan nilai for receivables piutang 13,958 2,957 - - 16,915 impairment Keuntungan nilai wajar Fair value gains on dari akuisisi 1,614,225 - - - 1,614,225 acquisition Provisi penghentian Provision for lease sewa 662,693 139,091 - - 523,602 termination Tax loss Rugi pajak 413,556 722,839 - 5,002 1,131,393 carried forward Provision for salaries Penyisihan beban gaji and employee dan imbalan kerja 95,181 16,863 11,069 - 100,975 benefits Jumlah liabilitas pajak Total deferred tax tangguhan 1,731,610 610,190 11,069 5,002 1,137,491 liabilities Dasar pendukung untuk pengakuan aset pajak tangguhan ditelaah secara berkala oleh manajemen. The basis supporting recognition of the deferred tax assets is reviewed regularly by management. e. Surat ketetapan pajak

e. Tax assessments Perseroan

The Company Tahun pajak 2004 2004 fiscal year Pada tahun 2006, Perseroan mengajukan permohonan keberatan atas Surat Ketetapan Pajak Kurang Bayar “SKPKB” PPh 26. In 2006, the Company filed objection letters against the tax assessments confirming underpayment of income tax Article 26. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 79 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM YANG TIDAK DIAUDIT UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 28. PERPAJAKAN lanjutan

28. TAXATION continued e. Surat ketetapan pajak lanjutan

e. Tax assessments continued Perseroan lanjutan

The Company continued Tahun pajak 2004 lanjutan 2004 fiscal year continued Pada tahun 2007, DJP menolak keberatan atas SKPKB PPh 26 dan menambah kurang bayar sebesar Rp 34.251 menjadi Rp 69.589. Perseroan melunasi kekurangan pembayaran tersebut dan membebankan Rp 33.178 dalam laporan laba rugi konsolidasian tahun 2007 serta mengajukan permohonan banding ke Pengadilan Pajak. Pada bulan Januari 2014, Pengadilan Pajak menerima sebagian permohonan banding Perseroan atas keputusan keberatan PPh 26 sebesar Rp 69.313. Perseroan mencatat hasil keputusan tersebut pada laporan laba rugi konsolidasian tahun 2014 dan telah menerima jumlah tersebut pada bulan April 2014. Pada tahun 2014, DJP mengajukan permohonan peninjauan kembali ke Mahkamah Agung “MA” atas putusan banding PPh Pasal 26. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian interim, MA belum memberikan putusan atas permohonan peninjauan kembali yang diajukan DJP tersebut. In 2007, DGT rejected the tax objection and increased the underpayment of income tax Article 26 by Rp 34,251 to became Rp 69,589. The Company paid the additional tax underpayment and recorded Rp 33,178 in the 2007 statements of profit or loss, and filed an appeal letter to the Tax Court. In January 2014, the Tax Court partially accepted the Company’s appeal of income tax Article 26 for an amount of Rp 69,313. The Company recorded the results in the 2014 consolidated statements of profit or loss and had received the refund in April 2014. In 2014, DGT has submitted a judicial review to the Supreme Court “SC” regarding appeal decision of income tax Article 26. Up to the date of the completion of these interim consolidated financial statements, the SC has not issued its decision on the judicial review requested by DGT. Tahun pajak 2005 2005 fiscal year Pada tahun 2007, Perseroan melunasi SKPKB PPh 26 sebesar Rp 87.993 dan membebankan Rp 86.726 dalam laporan laba rugi konsolidasian tahun 2007 serta mengajukan permohonan keberatan. Pada tahun 2008, DJP menolak keberatan atas SKPKB PPh 26. In 2007, the Company paid for the tax assessment letters confirming underpayment of income tax Article 26 amounted to Rp 87,933 and recorded Rp 86,726 in the 2007 consolidated statements of profit or loss and filed the objection letters. In 2008, the DGT rejected the objection letter against the tax assessments confirming underpayment of income tax Article 26. Pada tahun 2008, Perseroan mengajukan permohonan banding ke Pengadilan Pajak atas keputusan keberatan atas kurang bayar PPh 26. Pada bulan Januari 2015, Pengadilan Pajak menerima seluruh permohonan banding Perseroan atas keputusan keberatan PPh 26 sebesar Rp 87.993. Perseroan mencatat hasil keputusan tersebut pada laporan laba rugi konsolidasian tahun 2014 dan telah menerima jumlah tersebut pada bulan Februari 2015. In 2008, the Company filed an appeal of income tax Article 26 underpayment to the Tax Court. In January 2015, the Tax Court accepted all the Company’s appeal of income tax Article 26 for an amount of Rp 87,993. The Company recorded the results in the 2014 consolidated statements of profit or loss and had received the refund in February 2015.