Beban pajak lanjutan Tax expense continued

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013 dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2014 and December 31, 2013 and Three Months Period ended March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 64 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Asetliabilitas pajak tangguhan d. Deferred tax assetsliabilities 31 Maret 2014 31 Desember 2013 March 31, 2014 December 31, 2013 Perusahaan: The Company: Aset pajak tangguhan: Deferred tax assets: Taksiran rugi fiskal - 4.119.480 Estimated tax loss Penyisihan penurunan Allowance for impairment losses nilai piutang - 149.007 on receivables Liabilitas imbalan kerja Employee benefit liabilities - jangka pendek - 336.249 - Short-term - jangka panjang - 36.901 - Long-term Sewa pembiayaan - 4.626 Finance lease Penyisihan atas aset Valuation allowance for pajak tangguhan - 4.646.263 deferred tax assets Aset pajak tangguhan - Deferred tax assets - Perusahaan - neto - - the Company - net Perusahaan: The Company: Liabilitas pajak tangguhan: Deferred tax liabilities: Kombinasi bisnis Catatan 4 1.653.138 1.653.138 Business combination Note 4 Entitas anak: The Subsidiaries: Aset pajak tangguhan 1.091.867 1.495.963 Deferred tax assets Liabilitas pajak tangguhan 1.379.493 1.382.602 Deferred tax liabilities Aset pajak tangguhan - neto 1.091.867 1.495.963 Deferred tax assets - net Liabilitas pajak tangguhan Deferred tax liabilities - neto 3.032.631 3.035.740 - net e . Surat Ketetapan Pajak

e. Tax Assessments

Dalam bulan September 2013, ABN menerima Surat Ketetapan Pajak “SKP” Lebih Bayar atas pajak penghasilan badan tahun 2012 sejumlah AS7.170.260, jumlah ini lebih rendah dari jumlah tercatat lebih bayar tahun 2012 sebesar AS7.816.811. SKP tersebut juga menambah penghasilan kena pajak ABN untuk tahun 2012 dari AS25.151.304 menjadi sebesar AS27.737.507. ABN menerima keputusan ini serta menerima pengembalian dalam bulan Oktober 2013 dan membebankan selisihnya pada laporan laba rugi komprehensif konsolidasian tahun 2013. In September 2013, ABN received assessment letters “SKP” for overpayment of corporate income tax for 2012 fiscal year amounting to US7,170,260, which is lower than US7,816,811 overpayment that was recorded by ABN in 2012. Such SKP also increased ABN’s taxable income for 2012 fiscal year, from US25,151,304 to US27,737,507. ABN accepted the SKP and received the refund of such amount in October 2013 and charged the difference to the 2013 consolidated statement of comprehensive income. Dalam bulan Nopember 2013, ABN menerima Surat Ketetapan Pajak “SKP” Kurang Bayar atas pajak penghasilan badan tahun 2009 sejumlah AS126.555. ABN menerima keputusan ini dan membayar kekurangan tersebut berikut denda sebesar AS82.250 dalam bulan Desember 2013 serta membebankannya pada laporan laba rugi komprehensif konsolidasian tahun 2013. In November 2013, ABN received assessment letters “SKP” for underpayment of corporate income tax for 2009 fiscal year amounting to US126,555. ABN accepted the SKP and paid such amount as well as a penalty of US82,250 in December 2013 and charged the amount to the 2013 consolidated statement of comprehensive income. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013 dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2014 and December 31, 2013 and Three Months Period ended March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 65 17. PERPAJAKAN lanjutan 17. TAXATION continued