Tax assessments continued PERPAJAKAN lanjutan TAXATION continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 83 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

f. Administrasi

f. Administration

Berdasarkan peraturan perpajakan di Indonesia, Perseroan melaporkan pajaknya berdasarkan sistem self-assessment. Under the Indonesia Taxation Law, the Company submits tax returns on the basis of self-assessment. Berdasarkan Undang-Undang Perpajakan No. 282007 mengenai Ketentuan Umum dan Tata Cara Perpajakan, DJP dapat menetapkan atau mengubah liabilitas pajak dalam batas waktu lima tahun setelah saat terutangnya pajak. Based on tax Law No. 282007 concerning the General Provision and Procedure of Taxation, the DGT may assess or amend tax liability within five years of the time the tax becomes due.

29. INFORMASI MENGENAI

PIHAK-PIHAK BERELASI

29. RELATED PARTY INFORMATION a.

Sifat transaksi dan hubungan dengan pihak- pihak berelasi

a. Nature of transactions and relationships

with related parties Sifat transaksi dan hubungan dengan pihak- pihak berelasi adalah sebagai berikut: The nature of transactions and relationships with related parties are as follows: Sifat hubungan dengan dengan pihak-pihak berelasi Pihak-pihak berelasi Nature of the relationships Sifat transaksi Related parties with related parties Nature of transactions Celcom Axiata Berhad Entitas sepengendali Pendapatan ITKP, pendapatan Entity under common control jelajah internasional, beban interkoneksi, dan penggantian biaya-biaya VoIP revenue, international roaming revenue, interconnection charges and reimbursement of expenses Celcom Mobile Sdn. Bhd. Entitas sepengendali Kerja sama isi ulang dan transfer Entity under common control pulsa Cooperation for voucher recharge and balance transfer Celcom E-commerce Sdn. Bhd. Entitas sepengendali Kerja sama jasa pengiriman uang Entity under common control melalui agen penyelenggara pengiriman uang Cooperation for money transfer through remittance agent Dialog Axiata PLC. Sri Lanka Entitas sepengendali Pendapatan jelajah internasional, Entity under common control beban interkoneksi dan beban langsung lainnya International roaming revenue, interconnection and other direct expenses Smart Axiata Co., Ltd Cambodia Entitas sepengendali Pendapatan jelajah internasional sebelumnya bernama previously Entity under common control dan beban interkoneksi known as Hello Axiata Company International roaming revenue Limited Cambodia and interconnection expenses Robi Axiata Limited Bangladesh Entitas sepengendali Pendapatan jelajah internasional Entity under common control dan beban interkoneksi International roaming revenue and interconnection expenses PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 84 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

29. INFORMASI MENGENAI

PIHAK-PIHAK BERELASI lanjutan

29. RELATED PARTY INFORMATION continued a.

Sifat transaksi dan hubungan dengan pihak- pihak berelasi lanjutan

a. Nature of transactions and relationships

with related parties continued Sifat hubungan dengan dengan pihak-pihak berelasi Pihak-pihak berelasi Nature of the relationships Sifat transaksi Related parties with related parties Nature of transactions M1 Limited Singapore Entitas asosiasi dari Axiata Pendapatan jelajah internasional Group Berhad Associated dan beban interkoneksi entity from Axiata Group International roaming revenue Berhad and interconnection expenses Idea Cellular Limited India Entitas asosiasi dari Axiata Pendapatan jelajah internasional Group Berhad Associated dan beban interkoneksi entity from Axiata Group International roaming revenue Berhad and interconnection expenses Axiata Group Berhad Pemegang saham mayoritas Pinjaman, beban bunga dan Ultimate majority sharehoder penggantian biaya-biaya Loan, interest expense and reimbursement of expenses PT XL Planet ”XLJV” Ventura bersama langsung Investasi dan penggantian biaya-biaya Direct joint venture Investment and reimbursement of expenses Dewan Komisaris dan Direksi Manajemen kunci Perseroan Kompensasi dan remunerasi Board of Commissioners and Key management of the Company Compensation and remuneration Board of Directors

b. Piutang usaha

b. Trade receivables

31032015 31122014 Celcom Mobile Sdn. Bhd. 3,781 6,566 Celcom Mobile Sdn. Bhd. Celcom Axiata Berhad 6,951 6,118 Celcom Axiata Berhad Lain-lain 1,149 1,232 Others Jumlah piutang usaha 11,881 13,916 Total trade receivables terhadap jumlah aset 0.02 0.02 of total assets Masing-masing kurang dari Rp 1.000 Individual amount less than Rp 1,000

c. Piutang lain-lain

c. Other receivables

31032015 31122014 Axiata Group Berhad 154 262 Axiata Group Berhad Lain-lain 374 171 Others Jumlah piutang lain-lain 528 433 Total other receivables terhadap jumlah aset 0.00 0.00 of total assets Masing-masing kurang dari Rp 1.000 Individual amount less than Rp 1,000