BIAYA KEUANGAN FINANCE COSTS

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 73 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2015 DAN 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated 28. PERPAJAKAN lanjutan 28. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expenses continued

Rekonsiliasi antara rugi laba Grup sebelum pajak penghasilan, menurut laporan keuangan konsolidasian interim dengan estimasi rugi pajak penghasilan kena pajak untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2015 dan 2014 adalah sebagai berikut: The reconciliation between the Group’s loss income before income tax as shown in the interim consolidated financial statements and the estimated tax loss taxable income for the three-month periods ended 31 March 2015 and 2014 are as follows: 2015 2014 3 bulan 3 bulan months months Rugi laba sebelum Loss income before pajak penghasilan - income tax - Perseroan 962,791 708,832 The Company Perbedaan temporer: Temporary differences: Difference - - Selisih antara penyusutan between accounting dan amortisasi akuntansi and tax depreciation dan pajak 9,076 73,979 and amortisation - Selisih antara laba Difference between - rugi pelepasan aset accounting and tax gain tetap akuntansi loss on disposals dan pajak 52,096 13,075 of assets - Cadangan kerugian Provision for receivables - penurunan nilai piutang 13,448 1,990 impairment - Provisi penghentian Provision for lease - sewa 16,704 - termination - Beban yang masih harus dibayar 171,684 54,264 Accrued expenses - - Penyisihan imbalan Provision for employee - karyawan 20,688 5,400 benefits 152,608 25,400 Perbedaan tetap: Permanent differences: - Beban yang tidak dapat dikurangkan 98,460 129,100 Non-deductible expenses - - Pendapatan kena pajak final 147,925 38,716 Income subject to final tax - 49,465 90,384 Rugi pajak penghasilan Tax loss kena pajak 1,164,864 773,816 taxable income Beban pajak kini - 193,454 Current tax expense Dikurangi: Pembayaran pajak penghasilan badan Less: Prepaid corporate dimuka 34,327 94,282 income tax Lebih bayar kurang bayar Overpayment underpayment pajak penghasilan badan 34,327 99,172 of corporate income tax