PINJAMAN JANGKA PANJANG LONG-TERM LOANS

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 538 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 13. PERPAJAKAN lanjutan 13. TAXATION continued

b. Utang pajak

b. Taxes payable

Utang pajak penghasilan badan Corporate income tax payable 30 Juni 31 Desember June 2016 December 2015 Entitas anak Subsidiaries Pajak penghasilan badan Corporate income tax - Pajak penghasilan pasal 25 - 1,936 Income tax article 25 - - Pajak penghasilan badan 3,039 43,867 Corporate income tax - 3,039 45,803 Perseroan The Company Pajak penghasilan: Income tax: - Pasal 21 1,792 487 Article 21 - - Pasal 2326 1,667 1,291 Articles 2326 - 3,459 1,778 Entitas anak Subsidiaries Pajak penghasilan: Income tax: - Pasal 21 5,586 2,460 Article 21 - - Pasal 22 4 314 Article 22 - - Pasal 2326 3,831 28,465 Articles 2326 - Pajak Pertambahan Nilai 85,280 230 Value added tax 94,701 31,469 Jumlah utang pajak lainnya 98,160 33,247 Other tax payables 101,199 79,050

c. Bebanmanfaat pajak penghasilan

c. Income tax expensebenefit

2016 2015 Enam bulan Enam bulan Six months Six months Perseroan The Company Tangguhan 3,409 773 Deferred Entitas anak Subsidiaries Kini 14,730 3,723 Current Tangguhan 136,565 240,634 Deferred 151,295 236,911 Konsolidasian Consolidated Kini 14,730 3,723 Current Tangguhan 133,156 241,407 Deferred 147,886 237,684 PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 539 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 13. PERPAJAKAN lanjutan 13. TAXATION continued

c. Bebanmanfaat

pajak penghasilan lanjutan

c. Income tax expensebenefit continued

Rekonsiliasi antara bebanmanfaat pajak penghasilan konsolidasian dengan hasil perhitungan teoritis rugi sebelum pajak penghasilan konsolidasian adalah sebagai berikut: The reconciliation between consolidated income tax expensebenefit and the theoretical tax amount on consolidated loss before income tax is as follows: 2016 2015 Enam bulan Enam bulan Six months Six months Rugi konsolidasian sebelum pajak Consolidated loss penghasilan 1,181,979 978,677 before income tax Pajak dihitung pada tarif Tax calculated at pajak yang berlaku 295,495 244,669 applicable tax rate Pendapatan kena pajak final 3,769 1,610 Income subject to final tax Penghapusbukuan aset Write off pajak tangguhan 272,371 - of deferred tax assets Beban yang tidak dapat dikurangkan 177,129 12,690 Non-deductible expenses Keuntungan yang belum terealisasi 2,350 4,081 Unrealised profits Fasilitas pengurangan pajak - 14 Tax deduction facility Bebanmanfaat pajak penghasilan Consolidated income tax konsolidasian 147,886 237,684 expensebenefit