Utang pajak Taxes payable

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 81 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan 29. TAXATION continued

c. Manfaat beban

pajak penghasilan lanjutan

c. Income tax benefit expenses continued

Rekonsiliasi antara rugi laba Grup sebelum pajak penghasilan, menurut laporan keuangan konsolidasian dengan estimasi rugi pajak penghasilan kena pajak untuk tahun-tahun yang berakhir 31 Desember 2015, 2014, dan 2013 adalah sebagai berikut: The reconciliation between the Group’s loss income before income tax as shown in the consolidated financial statements and the estimated tax loss taxable income for the years ended 31 December 2015, 2014 and 2013 are as follows: 31122015 31122014 31122013 Rugi laba sebelum Loss income before pajak penghasilan - income tax - The Perseroan 293,618 759,858 1,365,682 Company Perbedaan temporer: Temporary differences: - Selisih antara penyusutan Difference between accounting - dan amortisasi and tax depreciation akuntansi dan pajak 250,056 164,595 628,630 and amortisation - Selisih antara laba Difference between - rugi pelepasan aset accounting and tax tetap akuntansi gain loss on dan pajak 440,149 103,807 32,520 disposal of assets - Cadangan kerugian Provision for receivables - penurunan nilai piutang 11,828 7,500 14,033 impairment - Provisi penghentian Provision for lease - sewa 556,365 631,592 - termination - Beban yang masih harus dibayar 14,813 45,164 15,742 Accrued expenses - - Sewa 148,793 - - Leasing - - Penyisihan imbalan Provision for employee - karyawan 67,452 68,484 1,523 benefits 450,598 778,846 660,964 Perbedaan tetap: Permanent differences: - Beban yang tidak dapat dikurangkan 244,305 324,130 191,070 Non-deductible expenses - - Pendapatan kena pajak final 2,391,444 439,650 66,176 Income subject to final tax - 2,147,139 115,520 124,894 Rugi pajak penghasilan Tax loss kena pajak 2,891,355 1,654,224 829,612 taxable income Beban pajak kini - - 207,403 Current tax expense Dikurangi: pembayaran pajak penghasilan badan Less: prepaid corporate dimuka 108,830 226,729 347,058 income tax Lebih Kurang bayar pajak Over Under payment of corporate penghasilan badan 108,830 226,729 139,655 income tax Disajikan kembali lihat Catatan 41 As restated see Note 41 PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 82 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan 29. TAXATION continued