UTANG USAHA UTANG CUKAI

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 537 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 13. PERPAJAKAN lanjutan 13. TAXATION continued

a. Pajak dibayar dimuka lanjutan

a. Prepaid taxes continued

Pajak penghasilan badan dibayar dimuka lanjutan Prepaid corporate income tax continued 30 Juni 31 Desember June 2016 December 2015 Entitas anak Subsidiaries Pajak penghasilan badan Corporate income tax Pajak dibayar dimuka Prepaid tax - Juni 2016 18,878 - June 2016 - Kelebihan pembayaran Overpayment of corporate pajak penghasilan badan: income tax: - 2015 95,505 94,634 2015 - - 2014 - 89,253 2014 - Surat ketetapan pajak 65,779 77,703 Tax assessment letters 180,162 261,590 Dikurangi: pencadangan pajak 43,244 57,152 Less: tax reserve 136,918 204,438 Jumlah pajak penghasilan Prepaid corporate badan dibayar di muka 414,015 451,318 income taxes Perseroan The Company Pajak Pertambahan Nilai 34,225 42,926 Value added tax Surat ketetapan pajak: Tax assessment letters: - Pajak Pertambahan Nilai 63,138 40,077 Value added tax - 97,363 83,003 Dikurangi: pencadangan pajak 40,077 40,077 Less: tax reserve 57,286 42,926 Entitas anak Subsidiaries Pajak Pertambahan Nilai 38,087 238,263 Value added tax Surat ketetapan pajak: Tax assessment letters: - Pajak Pertambahan Nilai - 7,454 Value added tax - 38,087 245,717 Dikurangi: pencadangan pajak - 7,454 Less: tax reserve 38,087 238,263 Jumlah pajak dibayar dimuka lainnya 95,373 281,189 Total Other prepaid taxes 509,388 732,507 PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 538 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 13. PERPAJAKAN lanjutan 13. TAXATION continued

b. Utang pajak

b. Taxes payable

Utang pajak penghasilan badan Corporate income tax payable 30 Juni 31 Desember June 2016 December 2015 Entitas anak Subsidiaries Pajak penghasilan badan Corporate income tax - Pajak penghasilan pasal 25 - 1,936 Income tax article 25 - - Pajak penghasilan badan 3,039 43,867 Corporate income tax - 3,039 45,803 Perseroan The Company Pajak penghasilan: Income tax: - Pasal 21 1,792 487 Article 21 - - Pasal 2326 1,667 1,291 Articles 2326 - 3,459 1,778 Entitas anak Subsidiaries Pajak penghasilan: Income tax: - Pasal 21 5,586 2,460 Article 21 - - Pasal 22 4 314 Article 22 - - Pasal 2326 3,831 28,465 Articles 2326 - Pajak Pertambahan Nilai 85,280 230 Value added tax 94,701 31,469 Jumlah utang pajak lainnya 98,160 33,247 Other tax payables 101,199 79,050

c. Bebanmanfaat pajak penghasilan

c. Income tax expensebenefit

2016 2015 Enam bulan Enam bulan Six months Six months Perseroan The Company Tangguhan 3,409 773 Deferred Entitas anak Subsidiaries Kini 14,730 3,723 Current Tangguhan 136,565 240,634 Deferred 151,295 236,911 Konsolidasian Consolidated Kini 14,730 3,723 Current Tangguhan 133,156 241,407 Deferred 147,886 237,684