UTANG OBLIGASI BONDS PAYABLE

herein are in the Indonesian language. PT TRIKOMSEL OKE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Untuk Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued for the Six-month Periods Ended June 30, 2016 Expressed in Rupiah, unless otherwise stated 55 16. PERPAJAKAN lanjutan 16. TAXATION continued b. Utang pajak b. Taxes payable 2016 2015 Entitas Induk The Company Pajak penghasilan Income tax Pasal 21 423.675.985 389.009.395 Article 21 Pasal 23 467.908.500 558.059.939 Article 23 Pasal 26 - - Article 26 Final - Final Pajak Pertambahan Nilai 23.896.867.321 14.489.169.861 Value Added Tax Entitas Anak Subsidiaries Pajak penghasilan Income tax Pasal 21 40.897.565 53.894.751 Article 21 Pasal 23 4.567.678 16.454.802 Article 23 Pasal 25 1.978.810.479 1.978.810.479 Article 25 Pasal 26 - 18.740 Article 26 Pasal 29 Article 29 2015 1.157.977.112 1.157.977.112 2015 2014 - - 2014 2013 - - 2013 Final 654.792.793 654.792.793 Final Pajak Pertambahan Nilai 33.238.165.567 19.946.565.106 Value Added Tax Pajak lain-lain 306.690.440 306.690.440 Other tax Jumlah 62.170.353.920 39.620.658.225 Total c. Beban manfaat pajak penghasilan c. Income Tax Expenses Benefit 2016 2015 Beban pajak kini Current tax expenses: Entitas Induk - The Company Entitas Anak - 776.301.937 Subsidiaries Beban pajak tangguhan Deferred tax expenses Entitas Induk 6,171,491,251 18.659.404.286 The Company Entitas Anak 63,821,522,829 43.278.160.385 Subsidiaries Jumlah beban manfaat pajak penghasilan 69,993,014,080 61.161.262.734 Total income tax expense benefit d. Pajak penghasilan - kini d. Income tax - current Rekonsiliasi antara laba sebelum beban pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak untuk tahun-tahun yang berakhir pada tanggal 30 Juni 2016 dan 2015 adalah sebagai berikut: Reconciliation between income before income tax expenses as presented in the consolidated statements of profit or loss and other comprehensive income with taxable income for the years ended June 30, 2016 and 2015 are as follows: 2016 2015 Laba sebelum beban pajak penghasilan Income before income tax expenses per menurut laporan laba rugi dan consolidated statements of profit penghasilan komprehensif lain or loss and other comprehensive konsolidasian 279,972,056,322 8.830.974.176.097 income Laba sebelum beban pajak penghasilan Subsidiaries‟ gain before income Entitas Anak 24,685,965,005 166.264.372.634 tax expenses Laba sebelum beban pajak penghasilan Income before income tax expenses Entitas Induk 255,286,091,316 8.664.709.803.463 of the Company Beda tetap Permanent differences Pajak - 13.702.043.203 Taxes Jamuan dan sumbangan - 3.396.778.386 Representation and donation Laba Entitas Asosiasi - 2.173.141.432 Associates net income Penghasilan kena pajak final Income subject to final tax Pendapatan bunga - 38.325.781 Interest income Beban yang tidak dapat dikurangkan - - Nondeductible expenses herein are in the Indonesian language. PT TRIKOMSEL OKE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Untuk Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued for the Six-month Periods Ended June 30, 2016 Expressed in Rupiah, unless otherwise stated 56 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak penghasilan - kini lanjutan d. Income tax - current continued 2016 2015 Beda temporer Temporary differences Penghapusan uang muka - 3.509.219.855.809 Write-off of advances Penghapusan piutang - 1.532.949.462.401 Write-off of receivables Penghapusan persediaan - 810.891.943.456 Write-off of inventories Cadangan penurunan nilai piutang - 149.046.252.859 Allowance for impairment of receivables Unrealized loss atas derivatif - 105.705.826.094 Unrealized loss on derivative Penyisihan penurunan nilai Allowance for impairment value and dan persediaan usang - 51.108.089.990 obsolence of inventories Penyisihan imbalan kerja karyawan - 4.485.132.166 Allowance for employee benefit Penyusutan dan amortisasi - 2.100.324.582 Depreciation andamortization Beban masih harus dibayar - - Accrued expenses Lain-lain - - Others Laba kena pajak - Entitas Induk - 2.484.315.561.730 Taxable income - the Company Laba kena pajak - Entitas Induk dibulatkan 2.484.315.561.000 Taxable income - the Company rounding Beban pajak kini Current tax expenses Entitas Induk - - The Company Entitas Anak - - Subsidiaries Jumlah beban pajak kini - - Total current tax expenses Pajak dibayar di muka Prepaid income taxes Entitas Induk The Company Pasal 22 - 77.781.234.000 Article 21 Pasal 23 - 8.278.966.840 Article 23 Pasal 25 - 3.611.334.804 Article 25 Subjumlah - 89.671.535.644 Subtotal Entitas Anak Subsidiaries Pasal 22 - 3.064.632 Article 21 Pasal 23 - 1.755.146.034 Article 23 Pasal 25 - 24.627.157.679 Article 25 Jumlah pajak dibayar di muka - 116.056.903.989 Total prepaid taxes Utang pajak penghasilan Income tax payable Entitas Induk - - The Company Entitas Anak - - Subsidiaries Jumlah utang pajak penghasilan - - Total income tax payable Taksiran tagihan pajak penghasilan Claim for tax refund Entitas Induk - 89.671.535.644 The Company Entitas Anak - 26.385.368.345 Subsidiaries Jumlah taksiran tagihan pajak penghasilan - 116.056.903.989 Total claim for tax refund Rugi kena pajak tahun 2015 hasil rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan Entitas Induk. The 2015 taxable income resulted from the above reconciliation provides the basis for the filling of the Company‟s Annual Corporate Income Tax Return. Entitas Induk telah melaporkan laba kena pajak tahun 2014 seperti yang disebutkan di atas, dalam Surat Pemberitahuan Tahunan SPT Pajak Penghasilan Badan yang dilaporkan kepada Kantor Pelayanan Pajak KPP. The Company has reported the taxable income for 2014, as mentioned above, in the Annual Tax Return SPT of Corporate Income Tax which is submitted to the Tax Office.