PERKEBUNAN PLASMA Astra internasional tbk 2015

PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 538 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 Expressed in millions of Rupiah, unless otherwise stated

17. PERPAJAKAN lanjutan

17. TAXATION continued

a. Beban pajak penghasilan lanjutan

a. Income tax expense continued

Akumulasi rugi pajak adalah sebagai berikut: The cumulative tax loss carryforwards is as follows: 2015 2014 2013 Perusahaan - - 149,649 Company Entitas anak 1,871,534 1,103,879 653,255 Subsidiaries 1,871,534 1,103,879 802,904 Rekonsiliasi antara beban pajak penghasilan dan hasil perkalian laba Perusahaan sebelum pajak penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between income tax expense and the profit before income tax of the Company multiplied by the applicable tax rate is as follows: 2015 2014 2013 Laba Perusahaan sebelum Profit before income pajak penghasilan 1,569,713 2,454,731 1,369,393 tax of the Company Pajak dihitung pada tarif Tax calculated at pajak yang berlaku 392,428 613,682 342,348 applicable rate Penghasilan bukan obyek pajak 380,727 522,143 377,486 Income not subject to tax Penghasilan kena pajak final 2,654 3,528 2,850 Income subject to final tax Beban yang tidak dapat dikurangkan 5,717 3,859 5,206 Non deductible expenses Penyesuaian aset pajak Adjustment of deferred tax tangguhan - rugi fiskal - 6,189 - assets - tax loss Penyesuaian liabilitas pajak Adjustment of deferred tax tangguhan - aset tetap - 371 - liabilities - fixed assets Pajak tangguhan yang Previously unrecognised sebelumnya tidak diakui - - 120 deferred tax Bebanmanfaat pajak Income tax expensebenefit penghasilan Perusahaan 14,764 98,430 32,902 of the Company Beban pajak penghasilan Income tax expense entitas anak 465,065 961,335 727,631 of subsidiaries Beban pajak penghasilan 479,829 1,059,765 694,729 Income tax expense

b. Utang pajak

b. Taxes payable

2015 2014 2013 Perusahaan Company Pajak penghasilan: Income taxes: Pasal 21 25,240 37,756 28,930 Article 21 Pasal 22 12 9 - Article 22 Pasal 23 dan 42 1,908 3,081 2,670 Articles 23 and 42 Pasal 26 1,379 687 184 Article 26 28,539 41,533 31,784