Surat ketetapan pajak Tax assessments

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 87 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 e. Surat ketetapan pajak lanjutan e. Tax assessments continued Perseroan lanjutan The Company continued Tahun pajak 2007 lanjutan 2007 fiscal year continued Pada tanggal 16 Desember 2013, Pengadilan Pajak mengabulkan sebagian permohonan banding perseroan atas keputusan keberatan PPh Badan sebesar Rp 2.679 dari keseluruhan jumlah klaim sebesar Rp 36.469. Perseroan setuju dengan keputusan tersebut dan mencatat hasil keputusan pada laporan laba rugi konsolidasian Perseroan tahun 2013. Perseroan telah menerima jumlah tersebut pada tanggal 21 Maret 2014. On 16 December 2013, the Tax Court partially accepted the Company’s appeal of corporate income tax amounting to Rp 2,679 of the total amount claimed of Rp 36,469. The Company agreed with the decision and recorded the result in the 2013 consolidated statements of profit or loss. The Company had received the refund on 21 March 2014. Tahun pajak 2009 2009 fiscal year Pada tahun 2014, Perseroan menerima surat pemberitahuan dari DJP untuk melakukan pembetulan atas SPT Tahunan pajak penghasilan badan. Dampak atas penyesuaian tersebut sebesar Rp 30.107 telah dibayarkan dan dicatat pada laporan laba rugi komprehensif konsolidasian tahun 2014. Pada bulan Desember 2014, Perseroan menerima STP terkait denda atas kurang bayar PPh Badan sejumlah Rp 33.118. Perseroan mengajukan permohonan pengurangan sanksi kepada DJP. Pada bulan April 2015, DJP mengabulkan permohonan Perseroan atas pengurangan sanksi, sehingga sanksi tersebut menjadi sejumlah Rp 14.451. Sanksi sebesar Rp 14.451 telah dibayar oleh Perseroan melalui mekanisme pemotongan atas jumlah kelebihan pembayaran pajak atas putusan banding PPh 26 masa pajak Januari - Desember 2006. Pada tanggal 12 Mei 2015 Perseroan mengajukan permohonan pengurangan sanksi yang kedua kepada DJP. Pada bulan Oktober 2015, DJP menolak permohonan Perseroan atas pengurangan sanksi, sehingga jumlah sanksi tersebut sama dengan keputusan sebelumnya. In 2014, the Company received notification letter from DGT to rectify the annual corporate income tax return. The effect of the rectification amounted to Rp 30,107 was fully paid and recorded in the 2014 consolidated statement of comprehensive income. In December 2014, the Company received STP of penalty of corporate income tax underpayment amounted to Rp 33,118. The Company has submitted a tax penalty reduction letter to DGT. In April 2015, DGT granted the Company’s appeal for tax penalty reduction, which made the tax penalty becoming Rp 14,451. Tax penalty amounted to Rp 14,451 had been paid by the Company through deduction of the amount of tax overpayment based on tax appeal decision for income tax Article 26 for the January-December 2006 period. On 12 May 2015, the Company filed the second tax penalty reduction to DGT. In October 2015, DGT rejected the Company’s appeal for tax penalty reduction which the amount of tax penalty remains the same with previous decision. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 88 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