Pajak dibayar dimuka lanjutan

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 540 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 rugi sebelum pajak penghasilan konsolidasian dengan rugi sebelum pajak Perseroan serta kerugian pajak Perseroan untuk periode yang berakhir 30 Juni 2016 dan 2015 adalah sebagai berikut: The reconciliation between consolidated loss before income tax and loss before tax and tax loss of the Company for the periods ended 30 June 2016 and 2015 is as follows: 2016 2015 Enam bulan Enam bulan Six months Six months Rugi konsolidasian sebelum Consolidated loss pajak penghasilan 1,181,979 978,677 before income tax Eliminasi konsolidasi 37,266 74,065 Consolidated eliminations Rugi konsolidasian sebelum Consolidated loss pajak penghasilan before income tax dan eliminasi 1,219,245 1,052,742 and eliminations Dikurangi: Less: Rugi sebelum pajak Loss before income tax penghasilan entitas anak 354,918 978,390 of subsidiaries Jumlah rugi sebelum Total loss before pajak penghasilan income tax Perseroan 864,327 74,352 of the Company Beda temporer: Temporary differences: - Provisi persediaan Provision for obsolete - usang dan and slow moving tidak lancar 5,261 14,803 inventories - Aset tetap 1,597 12,804 Fixed assets - - Akrual 291,259 213,076 Accruals - - Kompensasi karyawan 17,458 15,755 Employee compensation - - Imbalan kerja 4,049 3,211 Employee benefits - 276,610 227,619 Beda tetap: Permanent differences: - Penghasilan dikenakan Income subject - pajak final 4,982 - to final tax - Beban yang tidak Non-deductible - dapat dikurangkan 681,454 27,665 expenses 676,472 27,665 Rugi pajak Perseroan 464,465 274,306 Tax loss of the Company Pembayaran pajak Prepayment of income dimuka Perseroan 3,431 79,717 taxes of the Company Kelebihan pembayaran Overpayment of pajak penghasilan corporate income Perseroan 3,431 79,717 tax of the Company Beban pajak penghasilan Current income tax expense kini entitas anak 14,730 3,723 of the subsidiaries Pembayaran pajak Prepayment of income dimuka entitas anak 30,569 58,008 taxes of the subsidiaries Kelebihan pembayaran Overpayment of pajak penghasilan corporate income entitas anak 15,839 54,285 tax of the subsidiaries