Pajak Dibayar di Muka Prepaid Taxes

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E47 Exhibit E47 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated 21. PERPAJAKAN Lanjutan 21. TAXATION Continued b. Utang Pajak b. Taxes Payable 2 0 1 2 2 0 1 1 2 0 1 0 Pajak Penghasilan Pasal 4 2 49.956 19.379 16.530 Income Tax Article 4 2 Pajak Penghasilan Pasal 21 3.665 3.962 2.818 Income Tax Article 21 Pajak Penghasilan Pasal 23 8.846 9.678 9.417 Income Tax Article 23 Pajak Penghasilan Pasal 25 1.988 - 25 Income Tax Article 25 Pajak Penghasilan Pasal 26 10.344 7.443 7.043 Income Tax Article 26 Pajak Penghasilan Pasal 29 38.870 17.759 25.318 Income Tax Article 29 Pajak Pertambahan Nilai – Keluaran 8.651 10.206 10.705 Value-Added Tax - Output Jumlah 122.320 68.427 71.856 T o t a l c. Perhitungan Pajak Penghasilan

c. Income Tax Calculation

Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2012, 2011 dan 2010, adalah sebagai berikut: A reconciliation between profit before income tax as shown in the consolidated statements of comprehensive income and estimated taxable profit for the years ended 31 December 2012, 2011 and 2010, are as follows: 2 0 1 2 2 0 1 1 2 0 1 0 Laba sebelum pajak penghasilan, Profit before income tax, menurut laporan laba rugi komprehensif konsolidasian 913.248 512.948 359.297 as per consolidated statements of comprehensive income Laba entitas anak sebelum Profit of subsidiaries pajak penghasilan 64.948 42.395 32.553 before income tax Laba Perusahaan sebelum pajak penghasilan 848.300 470.553 326.744 The Company’s profit before income tax Koreksi Fiskal : Fiscal corrections : Beda temporer 178 94 - Temporary differences Beda tetap : Permanent differences : Laba dari entitas anak 821.881 466.005 335.543 Gains from subsidaries Lainnya - Bersih 963 6.771 - Others – Net Jumlah koreksi fiskal 822.666 472.682 335.543 Total fiscal correction Taksiran laba kena pajak rugi fiskal – Perusahaan 25.634 2.129 8.799 Estimated taxable income tax loss – the Company Taksiran beban pajak penghasilan dan utang pajak penghasilan untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2012, 2011 dan 2010 adalah sebagai berikut: Estimated income tax expenses and income tax payable for the years ended 31 December 2012, 2011 and 2010, are as follows: 140 2012 Annual Report PT Tower Bersama Infrastructure Tbk These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E48 Exhibit E48 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated 21. PERPAJAKAN Lanjutan 21. TAXATION Continued c. Perhitungan Pajak Penghasilan Lanjutan c. Income Tax Calculation Continued 2 0 1 2 2 0 1 1 2 0 1 0 Taksiran laba kena pajak rugi fiskal Estimated taxable income tax loss Perusahaan 25.634 2.129 8.799 The Company Entitas anak - Bersih 44.974 270.248 83.284 Subsidiaries - Net Taksiran beban pajak penghasilan Estimated income tax expenses Perusahaan 6.408 - - The Company Entitas anak 73.582 35.195 22.091 Subsidiaries Taksiran beban pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian 79.990 35.195 22.091 Estimated income tax expenses as per consolidated statements of comprehensive income Dikurangi : Less : Pajak Penghasilan Pasal 22 162 - 78 Income Tax Article 22 Pajak Penghasilan Pasal 23 24.334 18.038 9.168 Income Tax Article 23 Pajak Penghasilan Pasal 25 20.743 9.641 303 Income Tax Article 25 Jumlah 45.239 27.679 9.549 T o t a l Taksiran utang pajak penghasilan Pasal 29 tahun berjalan 34.751 7.516 12.542 Estimated income tax payable Article 29 for the year Utang pajak penghasilan Pasal 29 periode sebelumnya 4.119 10.243 12.776 Income tax payable Article 29 prior period Jumlah utang Pajak Penghasilan Pasal 29 38.870 17.759 25.318 Total income tax payable Article 29 d. Pajak tangguhan d. Deferred tax Aset liabilitas pajak tangguhan yang timbul dari perbedaan temporer antara pendapatan dan beban, yang diakui secara komersil dan perpajakan, adalah sebagai berikut: Deferred tax assets liabilities occuring from temporary differences of revenues and expenses recognition between the commercial and tax base are as follows: Manfaat beban pajak tangguhan 2 0 1 2 Saldo awal Beginning balance Akuisisi Acquisition Penyesuaian Adjustments Deferred tax benefits expenses Saldo akhir Ending balance 2 0 1 2 Aset liabilitas pajak tangguhan Deferred tax assets liabilities Rugi fiskal 10.549 - - 85.472 96.021 Tax loss Cadangan imbalan pasca-kerja 2.501 - - 1.995 4.496 Post-employment benefits Pencadangan penurunan nilai piutang - - - 3.297 3.297 Allowance for impairment loses of trade receivables Penyusutan aset tetap 44 - - 3.393 3.349 Depreciation Aset liabilitas pajak tangguhan - Bersih 13.006 - - 94.157 107.163 Deferred tax assets liabilities - Net 141 Laporan Tahunan 2012 PT Tower Bersama Infrastructure Tbk