Pajak penghasilan badan lanjutan: Corporate income taxes continued: Pajak Tangguhan:

PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 95 20. PERPAJAKAN lanjutan 20. TAXATION continued d. Pajak penghasilan badan lanjutan: d. Corporate income taxes continued: Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum pajak penghasilan, dengan beban pajak penghasilan seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2014 dan 2013 adalah sebagai berikut: The reconciliation between income tax expense which is computed using the applicable tax rate from income before income tax, with income tax expense as presented in the consolidated statements of comprehensive income for the nine-month periods ended September 30, 2014 and 2013 are as follows: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Laba sebelum beban pajak penghasilan menurut Income before income tax expenses laporan laba rugi per consolidated statements of komprehensif konsolidasian 322.103.485.914 538.283.917.139 comprehensive income Beban pajak penghasilan Income tax expenses using applicable dengan tarif pajak berlaku 80.525.871.479 134.570.979.285 tax rate Rugi fiskal entitas anak - Subsidiary tax loss Dividen dari entitas anak luar negeri 2.499.998.909 - Dividend from foreign subsidiary Pendapatan yang telah dikenakan pajak final 246.573.123 263.889.732 Income already subject to final tax Beda pajak untuk entitas anak luar negeri 285.653.489 777.476.150 Fiscal differences for foreign subsidiary Beda tetap 3.195.439.661 8.458.356.910 Permanent differences Lain-lain 30.339.737.614 7.885.051.132 Others Beban pajak penghasilan Income tax expenses sesuai dengan laporan per consolidated statements laba rugi konsolidasi 116.600.128.029 149.873.021.445 of comprehensive income e. Pajak Tangguhan: e. Deferred Tax: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Manfaat beban pajak Income tax benefit penghasilan - tangguhan expense - deferred Perusahaan Company Penyisihan pembalikan Provision reversal for penurunan nilai piutang 1.071.955.497 - impairment of receivables Penyisihan pembalikan Provision reversal for decline penurunan nilai persediaan 181.449.623 - in value of inventories Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 829.566.602 1.177.127.789 benefits Biaya akrual 84.690.719 941.262.300 Accrued expenses Penyusutan aset tetap 137.437.673 61.954.382 Depreciation of fixed assets Laba derivatif yang belum direalisasi 4.460.159.470 - Unrealized gain on derivative Lain-lain 117.356.849 - Others Sub-total 4.738.705.439 2.180.344.471 Sub-total PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 96 20. PERPAJAKAN lanjutan 20. TAXATION continued