INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 68 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TRIWULAN DAN SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 27. PERPAJAKAN lanjutan 27. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expenses continued Rekonsiliasi antara beban pajak penghasilan Grup dengan hasil perkalian laba akuntansi Grup sebelum pajak penghasilan dan tarif pajak yang berlaku untuk periode sembilan bulan dan triwulan yang berakhir pada tanggal 30 September 2014 dan 2013 adalah sebagai berikut: The reconciliation between the Group’s income tax expenses and the theoretical tax amount on the Group’s income before income tax for the nine-month and quarter periods ended 30 September 2014 and 2013 are as follows: 2014 2013 2014 2013 9 bulan 9 bulan 3 bulan 3 bulan months months months months Rugi laba konsolidasian Consolidated loss income sebelum pajak penghasilan 1,074,670 1,193,921 579,656 260,735 before income tax Dikurangi eliminasi konsolidasi dan rugi Less consolidation laba sebelum pajak elimination and loss penghasilan entitas anak - income before income dan pengendalian tax of the subsidiaries bersama entitas 156,778 17,908 4,851 15,493 and jointly controlled entity Rugi laba sebelum pajak Loss income before income penghasilan Perseroan 917,892 1,176,013 574,805 245,242 tax of the Company Beban pajak dihitung Tax expenses calculated pada tarif pajak efektif 229,473 294,003 143,701 61,310 at effective tax rates Pendapatan kena Income subject pajak final - bersih 29,371 10,725 13,131 6,691 to final tax - net Beban yang tidak Non-deductible dapat dikurangkan 54,860 36,560 16,073 7,068 expenses Penyesuaian tahun sebelumnya 4,991 52,769 - 52,769 Adjustment for prior year Beban pajak final 25,564 9,853 11,966 5,671 Final tax expense Beban pajak penghasilan: Income tax expenses: - Perseroan 173,429 276,922 160,939 14,589 The Company - - Entitas anak - - - 426 The Subsidiaries - Jumlah manfaat beban Total Income tax benefit pajak penghasilan 173,429 276,922 160,939 14,163 expenses PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 69 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TRIWULAN DAN SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 27. PERPAJAKAN lanjutan

27. 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 sembilan bulan dan triwulan yang berakhir pada tanggal 30 September 2014 dan 30 September 2013 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 nine-month and quarter periods ended 30 September 2014 and 30 September 2013 are as follows: 2014 2013 2014 2013 9 bulan 9 bulan 3 bulan 3 bulan months months months months Rugi laba sebelum Loss income before pajak penghasilan - income tax - Perseroan 917,892 1,176,013 574,805 245,242 The Company Perbedaan temporer: Temporary differences: Difference - - Selisih antara penyusutan between accounting dan amortisasi akuntansi and tax depreciation dan pajak 48,155 374,786 168,506 76,746 and amortisation - Selisih antara rugi Difference between - pelepasan aset accounting and tetap akuntansi tax loss on disposals dan pajak 101,062 27,582 87,363 156 of assets - Cadangan kerugian Provision for receivables - penurunan nilai piutang 5,410 7,756 2,554 3,473 impairment - Provisi penghentian Provision lease - sewa 177,843 - 177,843 - termination - Beban yang masih harus dibayar 26,569 13,780 25,689 7,915 Accrued expenses - - Penyisihan imbalan Provision for employee - karyawan 57,869 29,776 21,769 30,428 benefits 140,902 426,120 46,688 50,916 Perbedaan tetap: Permanent differences: - Beban yang tidak dapat dikurangkan 219,440 146,240 64,292 28,272 Non-deductible expenses - - Pendapatan kena pajak final 117,485 42,900 52,525 26,764 Income subject to final tax - 101,955 103,340 116,817 1,508 Rugi pajak penghasilan Tax loss Kena pajak 956,839 853,233 738,310 195,834 taxable income Beban pajak kini - 213,308 - 48,958 Current tax expense Dikurangi: Pembayaran pajak penghasilan badan Less: Prepaid corporate dimuka 198,550 292,723 42,970 50,274 income tax Lebih bayar kurang bayar Overpayment underpayment pajak penghasilan badan 198,550 79,415 42,970 1,316 of corporate income tax