Beban pajak lanjutan Tax expense continued Tahun yang berakhir

PT TOBA BARA SEJAHTRA Tbk - 2014 Annual Report 199 PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and Year then ended Expressed in United States Dollar, unless otherwise stated 72 17. PERPAJAKAN lanjutan 17. TAXATION continued

c. Beban pajak lanjutan

c. Tax expense continued Tahun yang berakhir

pada tanggal 31 Desember Year ended December 31, 2014 2013 Laba konsolidasian sebelum beban manfaat Consolidated profit before pajak penghasilan 53.897.225 50.403.019 tax expense benefit Laba sebelum beban pajak Profit before tax expense - Entitas anak 58.957.757 55.166.554 - Subsidiaries Penyesuaian lainnya 15.424.092 16.474.335 Other adjustments Laba sebelum beban pajak Profit before tax expense - Perusahaan 10.363.560 11.710.800 - the Company Beda temporer: Temporary differences: Penyisihan penurunan Allowance for impairment losses nilai piutang 295.650 596.027 on receivables Liabilitas imbalan kerja Short-term employee jangka pendek - 449.158 benefits liabilities Liabilitas imbalan kerja Long-term employee jangka panjang 95.734 45.866 benefits liabilities Sewa pembiayaan 18.504 5.977 Finance lease Beda tetap: Permanent differences: Beban jamuan 40.925 28.172 Entertainment expenses Dividen dari entitas anak 13.884.749 20.007.824 Dividend from subsidiary Penghasilan yang telah dikenakan pajak final 998.196 1.090.563 Income subject to final tax Lain-lain 303.892 196.771 Others Estimasi rugi fiskal - Perusahaan 3.801.688 8.065.616 Estimated tax loss - Company Analisa akumulasi rugi fiskal Perusahaan adalah sebagai berikut: The analysis of the Company’s tax losses carried forward is as follows: 31 DesemberDecember 31, 2014 2013 Tahun pajak: Fiscal Years: 2010 327.244 327.244 2010 2011 2.514.937 2.514.937 2011 2012 5.570.123 5.570.123 2012 2013 8.065.616 8.065.616 2013 2014 3.801.688 - 2014 Akumulasi rugi fiskal 20.279.608 16.477.920 Tax losses carried forward Utang pajak penghasilan Income tax payables Perusahaan - - The Company Entitas anak Subsidiaries ABN 2.746.304 4.648.847 ABN IM 787.604 - IM Utang pajak penghasilan 3.533.908 4.648.847 Income tax payable 200 PT TOBA BARA SEJAHTRA Tbk - 2014 Annual Report PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and Year then ended Expressed in United States Dollar, unless otherwise stated 73 17. PERPAJAKAN lanjutan 17. TAXATION continued