LAIN-LAIN - NETO MISCELLANEOUS – NET PERPAJAKAN Lanjutan TAXATION Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 101 32. PERPAJAKAN Lanjutan 32. TAXATION Continued c. Utang pajak c. Taxes payable Akun ini terdiri dari: This account consists of: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Pajak penghasilan: Income Taxes: Pasal 4 2 7.938.228 7.607.633 Article 4 2 Pasal 21 33.484.848 32.465.584 Article 21 Pasal 22 1.048.897 947.068 Article 22 Pasal 23 17.068.142 16.540.567 Article 23 Pasal 25 89.810.985 93.359.526 Article 25 Pasal 26 264.931.951 264.967.202 Article 26 Pasal 29 304.323.877 285.318.328 Article 29 Pajak Pertambahan Nilai 38.156.745 44.331.396 Value-Added Tax Pajak Bumi dan Bangunan 28.331.753 26.399.712 Land and Building Tax Lain-lain 50.516.379 50.662.819 Others Total 835.611.805 822.599.835 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 Tiga bulan Tiga bulan Three months Three months Manfaat beban pajak penghasilan Income tax benefit expense Pajak kini Current tax Operasi yang dilanjutkan: Continuing operation: Perusahaan - - The Company Entitas Anak 17.028.926 12.616.699 Subsidiaries Sub–total 17.028.926 12.616.699 Sub-total Operasi yang dihentikan 4.512.030 - Discontinued operations Total 21.540.956 12.616.699 Total Pajak tangguhan Deferred tax Operasi yang dilanjutkan: Continuing operations: Perusahaan 47.325.371 43.636.663 The Company Entitas Anak 71.369.285 13.003.669 Subsidiaries Sub–total 118.694.656 56.640.332 Sub-total Operasi yang dihentikan 15.066.797 68.744 Discontinued operations Total 103.627.859 56.709.076 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 102 32. PERPAJAKAN Lanjutan 32. TAXATION Continued Rekonsiliasi antara 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 tiga bulan yang berakhir pada 31 Maret 2015 dan 2014 adalah sebagai berikut: Reconciliation between 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 three-month periods ended March 31, 2015 and 2014 is as follows: 2015 2014 Tiga bulan Tiga bulan Three months Three months Laba rugi sebelum manfaat beban Income loss before income tax pajak penghasilan dari operasi benefit expenses yang dilanjutkan menurut laporan from continuing operation in the laba rugi dan penghasilan interim consolidated statements of komprehensif lain konsolidasian income and other interim 581.184.259 364.553.129 comprehensive income Bagian Perusahaan atas The Company’s portion on laba Entitas Anak 502.592.763 117.220.801 income of Subsidiaries Rugi laba Entitas Anak sebelum Loss income of Subsidiaries before taksiran pajak penghasilan 341.030.542 148.072.993 provision for income tax Laba sebelum beban pajak Income before income tax expenses penghasilan Perusahaan 262.439.046 333.700.937 of the Company Beda temporer: Temporary differences: Penyusutan aset tetap 2.082.165 2.228.781 Depreciation of fixed assets Amortisasi biaya ditangguhkan 827.824 829.049 Amortization of deferred charges Penyisihan kewajiban imbalan kerja 532.939 2.886.596 Provision for employee benefits obligation Total beda temporer 1.787.280 4.286.328 Total temporary differences Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 3.582.287 1.759.352 Non-deductible expenses Pendapatan bunga bagian Perusahaan The Company’s portion on interest income yang telah dikenakan PPh subjected to Income Pasal 23 - Final 55.427 56.174 Tax Article 23-Final Bagian perusahaan atas laba The Company’s share in net income Entitas Anak 502.592.763 117.220.801 of Subsidiaries Total beda tetap 499.065.903 115.517.623 Total permanent differences Taksiran laba rugi fiskal Estimated tax income loss Perusahaan 234.839.577 222.469.642 of the Company Beban pajak kini Current tax expenses Perusahaan - - The Company Entitas Anak 17.028.926 12.616.699 Subsidiaries Total 17.028.926 12.616.699 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 103 32. PERPAJAKAN Lanjutan 32. TAXATION Continued Rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan Perusahaan. The above reconciliation provides the basis for the Company’s Annual Corporate Income Tax Return. e. Pajak tangguhan e. Deferred tax Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk periode tiga bulan yang yang berakhir pada 31 Maret 2015 dan 2014 adalah sebagai berikut: Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the three-month periods ended March 31, 2015 and 2014 are as follows: 1 Januari Manfaat 31 Maret 2015 beban 2015 January 1, Benefits March 31, 2015 expenses 2015 Rugi fiskal 177.321.181 46.967.915 224.289.096 Tax loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - 102.271 investment in associates Liabilitas imbalan kerja karyawan 3.825.673 106.588 3.932.261 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 85.620.173 - 85.620.173 losses Depresiasi dan amortisasi Depreciation and amortization aset non-keuangan 16.439.563 250.868 16.188.695 of non-financial assets Aset pajak tangguhan The Company’s deferred tax Perusahaan – Neto 250.429.735 47.325.371 297.755.106 assets – Net Aset pajak tangguhan Subsidiaries’ deferred tax Entitas Anak - Neto 323.956.002 56.799.914 380.755.916 Assets - Neto Aset pajak tangguhan dari Deferred tax assets of Entitas Anak yang diakuisisi 346.409.965 - 346.409.965 Subsidiaries acquired Total aset pajak tangguhan 920.795.702 104.125.285 1.024.920.987 Total deferred tax assets Liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 4.472.375 497.426 4.969.801 liabilities Neto 916.323.327 103.627.859 1.019.951.186 Net 1 Januari Manfaat 31 Desember 2014 beban 2014 January 1, Benefits December 31, 2014 expenses 2014 Rugi fiskal 185.542.339 8.221.158 177.321.181 Tax loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - 102.271 investment in associates Liabilitas imbalan kerja karyawan 5.162.519 1.336.846 3.825.673 Employee benefits obligation PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 104 32. PERPAJAKAN Lanjutan 32. TAXATION Continued