Beban pajak lanjutan Tax expense continued Deferred tax assetsliabilities

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2017 unaudited and December 31, 2016 audited And Six Months Period ended June 30, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 75 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Beban pajak lanjutan c. Tax expense continued Rekonsiliasi antara beban pajak yang dihitung berdasarkan tarif pajak yang berlaku terhadap laba sebelum beban pajak dengan beban pajak yang diakui di dalam laba rugi adalah sebagai berikut: The reconciliation between tax expense based on the profit before tax expense at statutory tax rates and the tax expense as shown in profit or loss is as follows: 2017 2016 enam bulan enam bulan six months six months Laba Perusahaan Profit before sebelum pajak 856.562 1.102.574 tax expense – the Company Beban pajak dengan tarif Tax expense computed pajak yang berlaku 214.141 275.644 using the prevailing tax rate Pengaruh pajak Tax effect of atas beda tetap 21.036 3.922 permanent differences Penghasilan yang dikenakan Income subject to final tax pajak final 9.485 21.943 Penambahan penyisihan Additional valuation allowance atas aset pajak tangguhan 202.590 293.665 for deferred tax assets Beban pajak penghasilan Tax expenses of the company Perusahaan - - Bebanmanfaat pajak Tax expensebenefit of entitas anak the subsidiaries Kini Current Pajak penghasilan kini 7.429.851 5.664.974 Current income tax Tangguhan 90.368 411.168 Deferred Beban pajak - neto 7.339.483 5.253.806 Tax expense – net d. Asetliabilitas pajak tangguhan

d. Deferred tax assetsliabilities

30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Aset pajak tangguhan: Deferred tax assets: ABN 2.705.358 4.016.300 ABN TBEIM 1.579.636 1.851.286 TBEIM TMU 383.996 374.244 TMU GLP 22.478 - GLP Toba Energi 376 - Toba Energi Total 4.691.844 6.241.830 Total Liabilitas pajak tangguhan: Deferred tax liability: PKU 669.621 896.968 PKU Total 669.621 896.968 Total Manajemen berpendapat bahwa penyisihan aset pajak tangguhan adalah cukup untuk menutup manfaat yang mungkin tidak dapat direalisasi. The management believes that the valuation allowance for deferred tax assets is adequate to cover the possible that such tax benefits will not be realized. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2017 unaudited and December 31, 2016 audited And Six Months Period ended June 30, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 76 17. PERPAJAKAN lanjutan 17. TAXATION continued