INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 80 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

c. Manfaat beban

pajak penghasilan lanjutan

c. Income tax benefit expenses continued

Rekonsiliasi antara beban pajak penghasilan Grup dengan hasil perkalian laba akuntansi Grup sebelum pajak penghasilan dan tarif pajak yang berlaku untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2015, 2014, dan 2013 adalah sebagai berikut: The reconciliation between the Group’s income tax expenses and the theoretical tax amount on the Group’s income before income tax for the years ended 31 December 2015, 2014 and 2013 are as follows: 31122015 31122014 31122013 Rugi laba konsolidasian Consolidated loss income sebelum pajak penghasilan 630,526 1,003,427 1,374,898 before income tax Dikurangi pajak final 189,892 50,107 14,769 Less final tax Rugi laba konsolidasian Consolidated loss income sebelum pajak penghasilan before income tax dan pajak final 440,634 953,320 1,389,667 and final tax Dikurangi eliminasi Less consolidation konsolidasi dan rugi laba elimination and loss sebelum pajak income before income penghasilan entitas anak tax of the subsidiaries dan ventura bersama 147,016 193,462 23,985 and joint venture Rugi laba sebelum pajak Loss income before penghasilan Perseroan 293,618 759,858 1,365,682 income tax of the Company Manfaat beban pajak Tax benefit expenses dihitung pada calculated tarif pajak efektif 73,405 189,964 341,420 at effective tax rates Pendapatan kena Income subject pajak final - bersih 597,861 41,984 16,544 to final tax - net Beban yang tidak Non-deductible dapat dikurangkan 61,076 13,104 47,768 expenses Penyesuaian tahun sebelumnya 5,002 14,830 30,563 Adjustment for prior year Penyesuaian pajak tangguhan Adjustment for deferred atas penjualan menara - 33,961 - tax from tower sale Manfaat beban pajak Income tax benefit penghasilan: expenses: - Perseroan 605,188 199,713 342,081 The Company - Jumlah manfaat beban Total income tax benefit pajak penghasilan 605,188 199,713 342,081 expenses Disajikan kembali lihat Catatan 41 As restated see Note 41 PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 81 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