Utang pajak Taxes payable

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 102

32. PERPAJAKAN Lanjutan

32. TAXATION Continued

30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pasal 26 262.258.521 264.967.202 Article 26 Pasal 29 368.725.436 285.318.328 Article 29 Pajak Pertambahan Nilai 43.045.378 44.331.396 Value-Added Tax Pajak Bumi dan Bangunan 32.121.748 26.399.712 Land and Building Tax Lain-lain 50.515.482 50.662.819 Others Total 902.500.169 822.599.835 Total d. Manfaat beban pajak penghasilan d. Income tax benefits expense Manfaat beban pajak penghasilan Perusahaan dan Entitas Anak adalah sebagai berikut: Income tax benefits expenses of the Company and Subsidiaries are as follows: 2015 2014 Enam bulan Enam bulan Six months Six months Manfaat beban pajak penghasilan Income tax benefit expense Pajak kini Current tax Operasi yang dilanjutkan: Continuing operation: Perusahaan - - The Company Entitas Anak 61.261.493 15.210.337 Subsidiaries Sub–total 61.261.493 15.210.337 Sub-total Operasi yang dihentikan 9.608.576 1.585.831 Discontinued operations Total 70.870.069 16.796.168 Total Pajak tangguhan Deferred tax Operasi yang dilanjutkan: Continuing operations: Perusahaan 70.805.106 25.802.539 The Company Entitas Anak 182.602.441 40.856.546 Subsidiaries Sub–total 253.407.547 15.054.007 Sub-total Operasi yang dihentikan 16.129.477 44.879.945 Discontinued operations Total 237.278.070 29.825.938 Total Rekonsiliasi antara laba rugi sebelum manfaat beban pajak penghasilan dari operasi yang dilanjutkan seperti dinyatakan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim dan taksiran penghasilan kena pajak Perusahaan untuk periode enam bulan yang berakhir pada 30 Juni 2015 dan 2014 adalah sebagai berikut: Reconciliation between income loss before income tax benefit expense from continuing operations as recorded in the interim consolidated statements of income and other comprehensive income and estimated taxable income of the Company for the six- month periods ended June 30, 2015 and 2014 is as follows: PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 103

32. PERPAJAKAN Lanjutan