Beban pajak lanjutan Tax expense continued Deferred tax assetsliabilities

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 Maret 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS March 31, 2017 unaudited and December 31, 2016 audited And Three Months Period ended March 31, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 73 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Beban pajak lanjutan c. Tax expense continued Rekonsiliasi antara beban pajak yang dihitung berdasarkan tarif pajak yang berlaku terhadap laba sebelum beban pajak dengan beban pajak yang diakui di dalam laba rugi adalah sebagai berikut: The reconciliation between tax expense based on the profit before tax expense at statutory tax rates and the tax expense as shown in profit or loss is as follows: 2017 2016 tiga bulan tiga bulan three months three months Laba Perusahaan Profit before sebelum pajak 185.339 371.502 tax expense – the Company Beban pajak dengan tarif Tax expense computed pajak yang berlaku 45.335 92.876 using the prevailing tax rate Pengaruh pajak Tax effect of atas beda tetap 10.275 715 permanent differences Penghasilan yang dikenakan Income subject to final tax pajak final 4.367 13.342 Penambahan penyisihan Additional valuation allowance atas aset pajak tangguhan 39.427 105.503 for deferred tax assets Beban pajak penghasilan Tax expenses of the company Perusahaan - - Bebanmanfaat pajak Tax expensebenefit of entitas anak the subsidiaries Kini Current Pajak penghasilan kini 4.306.694 2.747.457 Current income tax Tangguhan 65.431 208.921 Deferred Beban pajak - neto 4.241.263 2.538.536 Tax expense – net d. Asetliabilitas pajak tangguhan

d. Deferred tax assetsliabilities

31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Aset pajak tangguhan: Deferred tax assets: ABN 3.478.364 4.016.300 ABN TBEIM 1.673.557 1.851.286 TBEIM TMU 374.244 374.244 TMU GLP 8.294 - GLP Total 5.534.459 6.241.830 Total Liabilitas pajak tangguhan: Deferred tax liability: PKU 691.870 896.968 PKU Total 691.870 896.968 Total Manajemen berpendapat bahwa penyisihan aset pajak tangguhan adalah cukup untuk menutup manfaat yang mungkin tidak dapat direalisasi. The management believes that the valuation allowance for deferred tax assets is adequate to cover the possible that such tax benefits will not be realized. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 Maret 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS March 31, 2017 unaudited and December 31, 2016 audited And Three Months Period ended March 31, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 74 17. PERPAJAKAN lanjutan 17. TAXATION continued