Pajak penghasilan badan lanjutan: Corporate income taxes continued: Pajak Tangguhan Deferred Tax

PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2013 dan 31 Desember 2012 dan periode sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 and for the nine-month periods ended September 30, 2013 and 2012 Expressed in Rupiah, Unless Otherwise Stated 91 19. PERPAJAKAN lanjutan 19. TAXATION continued

c. Pajak penghasilan badan lanjutan:

c. Corporate income taxes continued:

Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah sebagai berikut: A reconciliation between income before income tax, as shown in the consolidated statements of comprehensive income, and taxable income is as follows: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Laba sebelum beban pajak penghasilan menurut Income before income tax expenses laporan laba rugi per consolidated statements of komprehensif konsolidasian 538.283.917.139 411.197.260.870 comprehensive income Beban pajak penghasilan Income tax expenses using applicable dengan tarif pajak berlaku 134.570.979.285 102.799.315.217 tax rate Beda tetap 8.458.356.910 1.147.743.521 Permanent differences Pendapatan yang telah dikenakan pajak final 263.889.732 80.203.237 Income already subject to final tax Beda pajak untuk entitas anak luar negeri 777.476.150 429.360.554 Fiscal differences for foreign subsidiary Lain-lain 7.885.051.132 896.532.971 Others Beban pajak penghasilan Income tax expenses sesuai dengan laporan per consolidated statements laba rugi konsolidasi 149.873.021.445 102.540.961.976 of comprehensive income

d. Pajak Tangguhan

d. Deferred Tax

30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Manfaatbeban pajak Income tax benefit penghasilan - tangguhan expense - deferred Perusahaan Company Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 1.177.127.789 - benefits Biaya akrual 941.262.300 572.295.500 Accrued expenses Penyusutan aset tetap 61.954.382 309.208.089 Depreciation of fixed assets Lain-lain - 240.208.888 Others Sub-total 2.180.344.471 1.121.712.477 Sub-total PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2013 dan 31 Desember 2012 dan periode sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 and for the nine-month periods ended September 30, 2013 and 2012 Expressed in Rupiah, Unless Otherwise Stated 92 19. PERPAJAKAN lanjutan 19. TAXATION continued