Estimated claims for tax refund

are in the Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2015 dan 31 Desember 2014 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of June 30, 2015 and December 31, 2014 and for the Six-month periods Ended June 30, 2015 and 2014 Expressed in Rupiah, unless otherwise stated 93 20. PERPAJAKAN lanjutan 20. TAXATION continued

f. Taksiran

tagihan pajak penghasilan lanjutan

f. Estimated

claims for tax refund continued Pada tanggal 11 April 2013, PCD menerima Surat Ketetapan Pajak Kurang Bayar “SKPKB” dari Direktorat Jenderal Pajak “DJP” atas pajak penghasilan pasal 23, pasal 4 2 tahun 2011 sebesar Rp334.969.145, pajak penghasilan badan tahun 2011 sebesar Rp19.122.139 dan pajak pertambahan nilai tahun 2011 sebesar Rp4.182.639.959. PCD juga menerima Surat Tagihan Pajak “STP” pajak penghasilan pasal 21 tahun 2011 sebesar Rp2.382.355. PCD mengajukan surat keberatan pada tanggal 2 Juli 2013 atas surat ketetapan pajak tersebut. DJP telah mengabulkan sebagian keberatan PCD. Pada tanggal 19 Juli 2014, PCD melunasi kurang bayar tersebut sebesar Rp3.129.778.577 dan dicatat sebagai bagian dari “Beban Umum dan Administrasi - Denda Pajak” dalam laporan laba rugi komprehensif konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2014. On April 11, 2013, PCD has received Letter of Tax Underpayment “SKPKB“ from Directorate General of Taxes “DGT” for income tax article 23, article 4 2 for 2011 amounting to Rp334,969,145, corporate income tax for 2011 amounting to Rp19,122,139, and value added tax for 2011 amounting to Rp4,182,639,959. PCD also received Tax Collection Notice “STP” for income tax article 21 for 2011 amounting to Rp2,382,355. PCD filed objection letter on July 2, 2013 on the tax assessment letter. DJP has partially accepted the underpayment. On July 19, 2014, PCD paid the underpayment amounting to Rp3,129,778,577 and recorded as part of “General and Administrative Expenses - Tax Penalty” in the consolidated statement of comprehensive income for the year ended December 31, 2014. 21. BEBAN AKRUAL 21. ACCRUED EXPENSES Beban akrual terdiri dari: Accrued expenses consist of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Utang bunga obligasi 34.981.099.651 13.226.805.618 Interest payable on obligation Biaya profesional 1.268.267.000 1.635.860.000 Profesional fee Sewa 1.016.830.817 1.574.961.211 Rent Bunga utang bank 961.924.162 10.728.206.154 Interest on bank loan Utang bunga Obligasi Wajib Interest payable on Mandatory Konversi - 59.691.433.733 Convertible Bonds Lain-lain masing-masing bawah Rp100 juta 1.995.438.215 7.167.331.956 Others below Rp100 million each Total 40.223.559.845 94.024.598.672 Total Dikurangi bagian jangka panjang Net of long term portion Utang bunga Obligasi Wajib Interest payable on Mandatory Konversi Catatan 15 - 59.691.433.733 Convetible Bonds Note 15 Bagian lancar 40.223.559.845 34.333.164.939 Current portion 22. UTANG PEMBIAYAAN KONSUMEN 22. CONSUMER FINANCING PAYABLE Berdasarkan Perjanjian Kredit tanggal 24 Agustus 2012, Perusahaan memperoleh fasilitas kredit dari PT BCA Finance, pihak ketiga, senilai Rp76.560.000 untuk jangka waktu 36 tiga puluh enam bulan dengan suku bunga efektif tahunan sebesar 8,95. Fasilitas kredit tersebut dijaminkan dengan kendaraan Perusahaan senilai Rp88.681.364. Perusahaan diharuskan untuk mengasuransikan kendaraan yang dijaminkan tersebut selama periode pinjaman. In accordance with the Credit Agreement dated August 24, 2012 with PT BCA Finance, a third party, the Company obtained a loan facility amounting to Rp76,560,000 for 36 thirty six months with effective annual interest rate of 8.95. This loan is secured by the Company’s vehicle with carrying amount of Rp88,681,364. The Company is required to insure the related vehicle over the term of the loan. are in the Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2015 dan 31 Desember 2014 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of June 30, 2015 and December 31, 2014 and for the Six-month periods Ended June 30, 2015 and 2014 Expressed in Rupiah, unless otherwise stated 94 22. UTANG PEMBIAYAAN KONSUMEN lanjutan 22. CONSUMER FINANCING PAYABLE continued Berdasarkan perjanjian kredit tanggal 29 Agustus 2013, Perusahaan memperoleh fasilitas kredit dari PT BCA Finance, pihak ketiga, senilai Rp368.400.000 untuk jangka waktu 36 tiga puluh enam bulan dengan suku bunga efektif tahunan sebesar 7,94. Fasilitas kredit tersebut dijaminkan dengan 5 lima unit kendaraan Perusahaan senilai Rp427.805.000. Perusahaan diharuskan untuk mengasuransikan kendaraan yang dijaminkan selama periode pinjaman. Based on loan agreement dated August 29, 2013, Company obtained loan facility from PT BCA Finance, third party, amounting to Rp368,400,000 for 36 thirty six months with annual effective interest rate of 7.94. The loan facility is collateralized with 5 five units of the Company’s vehicles of Rp427,805,000. The Company has to insure the collateralized vehicles during loan period. Berdasarkan perjanjian kredit tanggal 11 November 2014, Perusahaan memperoleh fasilitas kredit dari PT BCA Finance, pihak ketiga senilai Rp83.720.000 untuk jangka waktu 36 tiga puluh enam bulan dengan suku bunga efektif 10,23. Fasilitas kredit tersebut dijaminkan dengan kendaraan Perusahaan senilai Rp97.140.545. Perusahaan diharuskan untuk mengasuransikan kendaraan yang dijaminkan tersebut selama periode pinjaman. In accordance with the Credit Agreement dated November 11, 2014 with PT BCA Finance, a third party. the Company obtained a loan facility amounting to Rp83,720,000 for 36 thirty six months with effective annual interest rate of 10.23. This loan is securated by the Companys vehicles with carrying amount of Rp97,140,545. The Company is required to insure the related vehicles over the term loan. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, pembayaran utang pembiayaan konsumen berdasarkan perjanjian yang telah disebutkan di atas adalah sebagai berikut: As of June 30, 2015 and December 31, 2014, the consumer finance payable under the above agreements is as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 PT BCA Finance 292.192.674 392.777.127 PT BCA Finance Dikurangi: bagian lancar 189.087.857 196.704.303 Less: current maturities Bagian jangka panjang 103.104.817 196.072.824 Long-term portion 23. LIABILITAS IMBALAN KERJA JANGKA PENDEK 23. SHORT-TERM EMPLOYEES’ BENEFITS LIABILITIES Pada tanggal 30 Juni 2015 dan 31 Desember 2014, akun ini merupakan utang gaji karyawan yang akan dibayarkan bulan berikutnya. As of June 30, 2015 and December 31, 2014, this account represents salary payable which will be paid the following month.