Beban pajak lanjutan Tax expense continued Asetliabilitas pajak tangguhan Deferred tax assetsliabilities

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 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 September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 63 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Beban pajak lanjutan c. Tax expense continued Rekonsiliasi antara beban pajak neto yang tercermin di dalam laporan laba rugi komprehensif konsolidasian dengan hasil perkalian laba sebelum bebanmanfaat pajak dengan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between tax expense, net as shown in the consolidated statements of comprehensive income and the theoretical tax amount on the profit before tax expense benefit is as follows: 2014 2013 sembilan bulan sembilan bulan nine months nine months Labarugi Profitloss sebelum beban pajak 2.592.209 7.516.188 before tax expense Beban pajak dengan tarif Tax expense computed pajak yang berlaku 648.052 1.879.047 using the prevailing tax rate Pengaruh pajak Tax effect of atas beda tetap 24.950 3.030 permanent differences Penghasilan yang dikenakan Pajak final 215.691 190.631 Income subject to final tax Penambahan penyisihan Additional valuation allowance atas aset pajak tangguhan 838.793 2.066.648 for deferred tax assets Manfaat pajak penghasilan Tax benefit of Perusahaan - - the Company Bebanmanfaat pajak Tax expensebenefit of entitas anak the subsidiaries Kini 15.828.812 10.154.881 Current Tangguhan 250.006 150.173 Deferred Beban pajak - neto 15.578.806 10.305.054 Tax expense - net d. Asetliabilitas pajak tangguhan d. Deferred tax assetsliabilities 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Perusahaan: The Company: Aset pajak tangguhan: Deferred tax assets: Taksiran rugi fiskal 4.958.274 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 1.794 4.626 Finance lease Penyisihan atas aset Valuation allowance for pajak tangguhan 4.960.068 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 1.132.203 1.495.963 Deferred tax assets Liabilitas pajak tangguhan 1.132.594 1.382.602 Deferred tax liabilities Aset pajak tangguhan - neto 1.132.203 1.495.963 Deferred tax assets - net Liabilitas pajak tangguhan Deferred tax liabilities - neto 2.785.732 3.035.740 - net PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 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 September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 64 17. PERPAJAKAN lanjutan 17. TAXATION continued