Pajak dibayar dimuka Prepaid taxes 2013 Utang pajak Taxes payable 2013 Beban pajak Tax expense

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and year then ended Expressed in United States Dollar, unless otherwise stated 61 16. BEBAN AKRUAL 16. ACCRUED EXPENSES 2013 2012 Royalti Catatan 41a 2.937.267 3.891.078 Royalty Note 41a Akrual pengalihan kuota DMO Catatan 41b 622.724 777.918 Accruals for DMO transfer Note 41b Denda royalti 515.331 515.331 Royalty fine Jasa profesional 288.819 1.427.584 Professional fee Bunga pinjaman bank 125.920 57.831 Interest on bank loans Infrastruktur 108.313 178.185 Infrastructure Transportasi 79.443 - Transportation Lain-lain 1.379.762 1.186.541 Others 6.057.579 8.034.468 17. PERPAJAKAN 17. TAXATION

a. Pajak dibayar dimuka

a. Prepaid taxes 2013

2012 Jangka pendek Current portion Entitas anak: Subsidiaries: Pajak Pertambahan Nilai 12.422 12.422 Value Added Tax Pajak penghasilan badan 6.779.126 14.595.938 Corporate income tax 6.791.548 14.608.360 Jangka panjang Non-current portion Entitas anak: Subsidiaries: Taksiran tagihan pajak 748.305 - Estimated claims for tax refund 7.539.853 14.608.360

b. Utang pajak

b. Taxes payable 2013

2012 Perusahaan: The Company: Pasal 42 1.701 2.037 Article 42 Pasal 21 30.788 80.961 Article 21 Pasal 23 717 1.002 Article 23 33.206 84.000 Entitas Anak: Subsidiaries: Pasal 42 788.869 5.779 Article 42 Pasal 15 15.246 26.010 Article 15 Pasal 21 759.261 343.289 Article 21 Pasal 23 168.777 340.332 Article 23 Pasal 29 4.648.847 - Article 29 Pajak Pertambahan Nilai 165.798 - Value Added Tax Pajak Bumi dan Bangunan 647.867 2.584.816 Tax on land and building 7.194.665 3.300.226 7.227.871 3.384.226 Laporan Tahunan 2013 178 2013 Annual Report PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and year then ended Expressed in United States Dollar, unless otherwise stated 62 17. PERPAJAKAN lanjutan 17. TAXATION continued

c. Beban pajak

c. Tax expense

Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan yang ditunjukkan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran rugi fiskal Perusahaan, dan beban pajak kini Perusahaan untuk tahun yang berakhir pada tanggal- tanggal 31 Desember 2013 dan 2012 dan estimasi utang pajak penghasilan badan pada tanggal-tanggal tersebut adalah sebagai berikut: The reconciliation between profit before tax expense benefit as shown in the consolidated statements of comprehensive income and the Company’s estimated taxable loss, and the Company’s current income tax expense for the years ended December 31, 2013 and 2012, and the estimated corporate income tax payable as of those dates are as follows: 2013 2012 Laba konsolidasian sebelum beban manfaat Consolidated profit before pajak penghasilan 50.403.019 20.276.583 tax expense benefit Laba sebelum beban pajak Profit before tax expense - Entitas anak 55.166.554 25.549.595 - Subsidiaries Penyesuaian lainnya 19.773.582 8.466.949 Other adjustments Laba sebelum beban pajak Profit before tax expense - Perusahaan 15.010.047 3.193.937 - the Company Beda waktu: Temporary differences: Bagian atas laba neto entitas anak 23.307.072 8.471.849 Equity in net income of subsidiaries Allowance for impairment losses Penyisihan penurunan nilai piutang 596.027 - on receivables Liabilitas imbalan kerja Short-term employee jangka pendek 449.158 97.474 benefits liabilities Liabilitas imbalan kerja Long-term employee jangka panjang 45.866 85.982 benefits liabilities Sewa pembiayaan 5.977 12.527 Finance lease Beda tetap: Permanent differences: Beban jamuan 28.172 28.733 Entertainment expenses Penghasilan yang telah dikenakan pajak final 1.090.563 637.686 Income subject to final tax Lain-lain 196.772 120.759 Others Taksiran rugi fiskal - Perusahaan 8.065.616 5.570.123 Estimated tax loss - Company Analisa akumulasi rugi fiskal Perusahaan adalah sebagai berikut: The analysis of the Company’s tax losses carried forward is as follow: 2013 2012 Tahun pajak Fiscal Years 2010 327.244 327.244 2010 2011 2.514.937 2.514.937 2011 2012 5.570.123 5.570.123 2012 2013 8.065.616 - 2013 Akumulasi rugi fiskal 16.477.920 8.412.304 Tax losses carried forward Utang pajak penghasilan Income tax payable Perusahaan - - The Company Entitas anak Subsidiary ABN 4.648.847 - ABN Utang pajak penghasilan 4.648.847 - Income tax payable Laporan Tahunan 2013 179 2013 Annual Report PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and year then ended Expressed in United States Dollar, unless otherwise stated 63 17. PERPAJAKAN lanjutan 17. TAXATION continued

c. Beban pajak lanjutan