PENDAPATAN DAN BEBAN KEUANGAN FINANCE INCOME AND COSTS

PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain PT PERTAMINA PERSERO AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 137 39. PERPAJAKAN lanjutan 39. TAXATION continued b. Utang pajak b. Taxes payable 2016 2015 Pajak penghasilan badan - Perusahaan 214.988 - Corporate income tax - Company Pajak penghasilan badan - Corporate income tax - Entitas Anak 230.064 140.194 Subsidiaries Sub jumlah 445.052 140.194 Sub-total Pajak lain-lain: Other taxes: - Pajak penghasilan - Pasal 21 40.725 12.628 Income taxes - Article 21 - - Pajak penghasilan - Pasal 2326 26.482 5.155 Income taxes - Article 2326 - - Pajak penghasilan - Pasal 22 7.676 8.033 Income taxes - Article 22 - - Pajak penghasilan - Pasal 1542 5.453 5.161 Income taxes - Article 1542 - - Pajak penghasilan - Pasal 24 5 25 Income taxes - Article 24 - - PPN 49.673 23.993 VAT - - Pajak bahan bakar kendaraan bermotor 107.985 109.030 Fuel taxes - Sub jumlah 237.999 164.025 Sub-total Jumlah 683.051 304.219 Total c. Beban pajak penghasilan, neto

c. Income tax expense, net

2016 2015 Beban pajak kini 1.929.818 1.175.121 Current tax expense Beban manfaat pajak tangguhan 147.120 389.954 Deferred income tax benefit expense Neto 1.782.698 1.565.075 Net d. Pajak kini d. Current taxes Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak kerugian. Nilai tersebut mungkin disesuaikan ketika Surat Pemberitahuan Tahunan Pajak disampaikan ke Direktorat Jenderal Pajak “DJP”. Current income tax computation is based on estimated taxable income loss. The amounts may be adjusted when annual tax returns are filed with the Directorate General of Tax “DGT”. Rekonsiliasi antara laba sebelum pajak penghasilan konsolidasian dengan estimasi penghasilan kena pajak adalah sebagai berikut: The reconciliation between the consolidated profit before income tax and estimated taxable income is as follows: 2016 2015 Laba konsolidasian sebelum Consolidated profit before beban pajak penghasilan 4.945.352 3.007.238 income tax expense Ditambah: Add: Eliminasi konsolidasian 1.721.997 1.422.486 Consolidation eliminations Laba sebelum pajak penghasilan - entitas anak 2.562.558 2.536.779 Profit before income tax - subsidiaries Laba sebelum pajak Profit before income penghasilan - Perusahaan 4.104.791 1.892.945 tax - the Company