INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 73 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2015 DAN 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated 28. PERPAJAKAN lanjutan 28. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expenses continued

Rekonsiliasi antara rugi laba Grup sebelum pajak penghasilan, menurut laporan keuangan konsolidasian interim dengan estimasi rugi pajak penghasilan kena pajak untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2015 dan 2014 adalah sebagai berikut: The reconciliation between the Group’s loss income before income tax as shown in the interim consolidated financial statements and the estimated tax loss taxable income for the three-month periods ended 31 March 2015 and 2014 are as follows: 2015 2014 3 bulan 3 bulan months months Rugi laba sebelum Loss income before pajak penghasilan - income tax - Perseroan 962,791 708,832 The Company Perbedaan temporer: Temporary differences: Difference - - Selisih antara penyusutan between accounting dan amortisasi akuntansi and tax depreciation dan pajak 9,076 73,979 and amortisation - Selisih antara laba Difference between - rugi pelepasan aset accounting and tax gain tetap akuntansi loss on disposals dan pajak 52,096 13,075 of assets - Cadangan kerugian Provision for receivables - penurunan nilai piutang 13,448 1,990 impairment - Provisi penghentian Provision for lease - sewa 16,704 - termination - Beban yang masih harus dibayar 171,684 54,264 Accrued expenses - - Penyisihan imbalan Provision for employee - karyawan 20,688 5,400 benefits 152,608 25,400 Perbedaan tetap: Permanent differences: - Beban yang tidak dapat dikurangkan 98,460 129,100 Non-deductible expenses - - Pendapatan kena pajak final 147,925 38,716 Income subject to final tax - 49,465 90,384 Rugi pajak penghasilan Tax loss kena pajak 1,164,864 773,816 taxable income Beban pajak kini - 193,454 Current tax expense Dikurangi: Pembayaran pajak penghasilan badan Less: Prepaid corporate dimuka 34,327 94,282 income tax Lebih bayar kurang bayar Overpayment underpayment pajak penghasilan badan 34,327 99,172 of corporate income tax PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 74 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2015 DAN 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated 28. PERPAJAKAN lanjutan 28. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expenses continued

Sesuai dengan Undang-Undang Perpajakan Indonesia, pajak penghasilan badan dihitung secara tahunan untuk Perseroan dan masing- masing entitas anak sebagai entitas hukum yang terpisah. Laporan keuangan konsolidasian interim tidak dapat digunakan untuk menghitung pajak penghasilan badan tahunan. In accordance with Indonesia Taxation Law, corporate income tax is calculated annually for the Company and each of its subsidiaries in the understanding that they are separate legal entities. The interim consolidated financial statements cannot be used for computing the annual corporate income tax. Dalam laporan keuangan konsolidasian interim ini, jumlah laba kena pajak untuk periode tiga bulan yang berakhir 31 Maret 2015 dan 2014 didasarkan atas perhitungan sementara. Jumlah tersebut mungkin berbeda dari laba kena pajak yang dilaporkan dalam Surat Pemberitahuan Tahunan “SPT” pajak penghasilan badan. In these interim consolidated financial statements, the amount of taxable income for the three-month period ended 31 March 2015 and 2014 are based on preliminary calculations. These amounts may differ from taxable income reported in the corporate income tax returns. Sampai dengan tanggal laporan keuangan konsolidasian interim ini, Perseroan belum menyampaikan SPT pajak penghasilan badan untuk tahun fiskal 2014 ke kantor pajak. Up to the date of these interim consolidated financial statements, the Company had not submitted the corporate income tax return for 2014 fiscal year to the tax office.

d. Liabilitas pajak tangguhan

d. Deferred tax liabilities

Dikreditkan pada laba komprehensif Dikreditkan lainnya dibebankan pada Credited laporan laba rugi to other Credited charged comprehensive 01012015 to the profit or loss income 31032015 Perbedaan nilai buku aset Difference between tetap dan aset accounting and tax takberwujud in net book value menurut akuntansi of fixed assets and dan pajak 1,325,039 10,755 - 1,314,284 intangible assets Beban yang masih harus dibayar 22,266 42,921 - 20,655 Accrued expenses Cadangan kerugian Provision penurunan nilai for receivables piutang 13,958 3,362 - 17,320 impairment Keuntungan nilai wajar Fair value gains on dari akuisisi 1,614,225 - - 1,614,225 acquisition Provisi penghentian Provision for lease sewa 662,693 4,176 - 658,517 termination Tax loss Rugi pajak 413,556 291,216 - 704,772 carried forward Provision for salaries Penyisihan beban gaji and employee dan imbalan kerja 95,181 5,172 2,955 92,964 benefits Jumlah liabilitas pajak Total deferred tax tangguhan 1,731,610 253,064 2,955 1,475,591 liabilities