UTANG CUKAI Bentoel Group 2015 Annual Report

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 544 Schedule 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 13. PERPAJAKAN lanjutan 13. TAXATION continued

a. Pajak dibayar dimuka lanjutan

a. Prepaid taxes continued

Pajak dibayar dimuka lainnya Others prepaid tax 2015 2014 2013 Perseroan The Company Pajak Pertambahan Nilai 42,926 17,280 17,438 Value added tax Surat ketetapan pajak: Tax assessment letters: - Berbagai pajak Various withholding - penghasilan pungutan - - 7,569 income taxes - Pajak Pertambahan Nilai 40,077 49,320 46,014 Value added tax - - Pajak penghasilan karyawan - - 4,189 Employee income tax - 83,003 66,600 75,210 Dikurangi: pencadangan pajak 40,077 49,320 57,772 Less: tax reserve 42,926 17,280 17,438 Entitas anak Subsidiaries Pajak Pertambahan Nilai 238,263 205,163 132,549 Value added tax Surat ketetapan pajak: Tax assessment letters: - Berbagai pajak Various withholding - penghasilan pungutan - - 7,574 income taxes - Pajak Pertambahan Nilai 7,454 8,057 10,624 Value added tax - 245,717 213,220 150,747 Dikurangi: pencadangan pajak 7,454 7,454 7,574 Less: tax reserve 238,263 205,766 143,173 Jumlah pajak dibayar Others prepaid tax dimuka lainnya 281,189 223,046 160,611 732,507 539,365 423,016

b. Utang pajak

b. Taxes payable

Utang pajak penghasilan badan Corporate income tax payable 2015 2014 2013 Entitas anak Subsidiaries Pajak penghasilan badan 43,867 17,905 28,122 Corporate income tax Pajak penghasilan Pasal 25 1,936 - 3,286 Income tax Article 25 45,803 17,905 31,408 Disajikan kembali, lihat Catatan 3 Restated, see Note 3 PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 545 Schedule 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 13. PERPAJAKAN lanjutan 13. TAXATION continued

b. Utang pajak lanjutan

b. Taxes payable continued

Utang pajak lainnya Other taxes payable 2015 2014 2013 Perseroan The Company Pajak penghasilan: Income tax: - Pasal 21 487 2,237 2,892 Article 21 - - Pasal 2326 1,291 1,719 1,992 Articles 2326 - 1,778 3,956 4,884 Entitas anak Subsidiaries Pajak penghasilan: Income tax: - Pasal 21 2,460 3,825 2,859 Article 21 - - Pasal 22 314 106 30 Article 22 - - Pasal 2326 28,465 28,617 11,663 Articles 2326 - - Pasal 4 ayat 2 - 43 - Article 4 point 2 - Pajak Pertambahan Nilai 230 912 2,680 Value added tax 31,469 33,503 17,232 Jumlah utang pajak lainnya 33,247 37,459 22,116 Other tax payables 79,050 55,364 53,524

c. Bebanmanfaat pajak penghasilan

c. Income tax expensebenefit

2015 2014 2013 Perseroan The Company Kini - - - Current Penyesuaian tahun lalu 92,096 17,407 13,140 Prior year adjustment Tangguhan 75,746 140,929 67,113 Deferred 16,350 123,522 53,973 Entitas anak Subsidiaries Kini 66,085 73,945 71,055 Current Penyesuaian tahun lalu 36,396 1,818 4,583 Prior year adjustment Tangguhan 418,845 364,172 255,402 Deferred 316,364 439,935 179,764 Konsolidasian Consolidated Kini 66,085 73,945 71,055 Current Penyesuaian tahun lalu 128,492 15,589 17,723 Prior year adjustment Tangguhan 494,591 505,101 322,515 Deferred 300,014 563,457 233,737 Disajikan kembali, lihat Catatan 3 Restated, see Note 3