PROPERTI MINYAK DAN GAS lanjutan OIL AND GAS PROPERTIES continued

PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5102 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 22. PERPAJAKAN lanjutan 22. TAXATION continued

c. Beban pajak lanjutan

c. Tax expense continued

Pajak atas laba Grup sebelum pajak berbeda dari nilai teoritis yang mungkin muncul apabila menggunakan rata-rata tertimbang tarif pajak terhadap laba pada entitas konsolidasian dalam jumlah sebagai berikut: The tax on Group’s profit before tax differs from the theoretical amount that would arise using the weighted average tax rate applicable to profits on the consolidated entities as follows: 31 Desember 31 Desember December December 2016 2015 Laba konsolidasian sebelum pajak penghasilan 384,985,146 437,364,583 Consolidated profit before tax Pajak dihitung dengan tarif pajak yang berlaku 90,597,520 82,709,116 Tax calculated at applicable tax rate Dampak pajak penghasilan pada: Income tax effect from: - Pendapatan dividen 21,220,839 13,365,640 Dividend income - - Penghasilan tidak kena pajak 16,692,456 19,965,337 Income not subject to tax - - Beban yang tidak dapat dikurangkan 12,670,789 6,386,423 Non-deductible expenses – - Aset pajak tangguhan yang tidak diakui 11,046,216 21,158,883 Unrecognised deferred tax assets- Beban pajak penghasilan konsolidasian 76,401,230 34,605,679 Consolidated income tax expense Rekonsiliasi antara laba sebelum beban pajak, seperti yang tercantum dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan estimasi laba kena pajak adalah sebagai berikut: The reconciliation between profit before tax expense, as shown in the consolidated statements of income and other comprehensive income and estimated taxable income is as follows: 31 Desember 31 Desember December December 2016 2015 Laba konsolidasian sebelum pajak penghasilan 384,985,146 437,364,583 Consolidated profit before taxes Dikurangi: Deducted by: Rugilaba sebelum Lossprofit before tax pajak entitas anak 17,742,785 172,037,464 benefit of subsidiaries Penyesuaian konsolidasian 63,566,754 19,190,360 Consolidation adjustments Laba sebelum beban pajak Income before tax expense Perusahaan 430,809,115 628,592,407 of the Company Beda temporer Temporary differences Imbalan pascakerja dan Post-employment and jangka panjang lainnya 7,347,377 2,674,209 other long-term benefits Penyisihan penurunan nilai piutang 15,489,166 880,120 Provision for impairment of receivables Gaji dan bonus 803,847 562,365 Salaries and bonus Penyisihan persediaan usang - 115,563 Provision for inventory obsolescence Beda tetap Permanent differences Gaji dan kesejahteraan karyawan 11,513,015 6,143,544 Salaries and other employees’ benefits Beban yang tak dapat dikurangkan 6,156,226 6,121,791 Non-deductible expenses Representasi dan jamuan 2,467,165 3,260,028 Representation and entertainment Pajak dan perizinan 128,870 37,934 Taxes and licenses Pendapatan dividen 83,604,195 66,828,198 Dividend income Penghasilan yang Income subject dikenakan pajak final 19,512,718 7,154,594 to final tax Estimasi laba kena pajak 369,990,174 567,065,385 Estimated taxable income PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5103 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 22. PERPAJAKAN lanjutan 22. TAXATION continued

c. Beban pajak lanjutan

c. Tax expense continued

31 Desember 31 Desember December December 2016 2015 Estimasi laba kena pajak Perusahaan Estimated taxable income - the Company dari halaman sebelumnya 369,990,174 567,065,385 from previous page Current tax expense - Beban pajak kini - Perusahaan 73,998,035 113,413,077 the Company Dikurangi pembayaran pajak Less prepaid taxes di muka - Perusahaan - Company Pasal 23 7,496,504 3,303,785 Article 23 Pasal 25 69,118,993 125,585,848 Article 25 Lebih bayar pajak Overpayment of corporate penghasilan badan - Perusahaan 2,617,462 15,476,556 income tax - Company Lebih bayar pajak Overpayment of corporate penghasilan badan - entitas anak 2,685,974 989,556 income tax - subsidiaries Lebih bayar pajak penghasilan badan Overpayment of corporate income tahun sebelumnya - konsolidasi 15,476,556 - taxes - consolidated Lebih bayar pajak Overpayment of corporate penghasilan badan - konsolidasian 20,779,992 16,466,112 income tax - consolidated Berdasarkan Peraturan Pemerintah No. 81 tahun 2007 “PP 812007”, tanggal 28 Desember 2007, tentang Penurunan Tarif Pajak Penghasilan bagi Wajib Pajak Badan Dalam Negeri yang Berbentuk Perseroan Terbuka yang berlaku efektif tanggal 1 Januari 2008 dan Peraturan Menteri Keuangan No. 238PMK.032008 tanggal 30 Desember 2008 tentang Tata Cara Pelaksanaan dan Pengawasan Pemberian Penurunan Tarif Bagi Wajib Pajak Badan Dalam Negeri yang berbentuk Perseroan Terbuka, perseroan terbuka dalam negeri di Indonesia dapat memperoleh penurunan tarif Pajak Penghasilan sebesar 5 lebih rendah dari tarif tertinggi Pajak Penghasilan sebagaimana diatur dalam Pasal 17 ayat 1b Undang-undang Pajak Penghasilan, dengan memenuhi kriteria-kriteria yang ditentukan, yaitu perseroan yang saham atau efek bersifat ekuitas lainnya tercatat di Bursa Efek Indonesia yang jumlah kepemilikan saham publiknya 40 atau lebih dari keseluruhan saham yang disetor dan saham tersebut dimiliki paling sedikit oleh 300 pihak, masing-masing pihak hanya boleh memiliki saham kurang dari 5 dari keseluruhan saham yang disetor. Based on Government Regulation No. 812007 “Gov. Reg. 812007”, dated December 28, 2007, on regarding Reduction of the Rate of Income Tax on Resident Corporate Taxpayers in the Form of Publicly-listed Companies which became effective on January 1, 2008 and Ministry of Finance Rule No. 238PMK.032008 dated December 30, 2008 regarding the Guidelines on the Implementation and Supervision on the Tariff Reduction for Domestic Tax Payers in the Form of Publicly- listed Companies, resident publicly-listed companies in Indonesia can obtain the reduced income tax rate of 5 lower than the highest income tax rate under Article 17 paragraph 1b of the Income Tax Law, if they meet the prescribed criterias, which are companies whose shares or other equity instruments are listed in the Indonesia Stock Exchange, whose shares owned by the public is 40 or more of the total paid shares and such shares are owned by at least 300 parties, each party owning less than 5 of the total paid up shares. Pada tanggal 5 Januari 2017 dan 5 Januari 2016, Perusahaan telah mendapatkan surat keterangan dari Biro Administrasi Efek atas pemenuhan kriteria-kriteria di atas untuk tahun 2016 dan 2015. As of January 5, 2017 and January 5, 2016, the Company has obtained the notification letter from Securities Administration Agency regarding the fulfillment of such criterias for the year 2016 and 2015.