LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES

PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5109 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 22. PERPAJAKAN lanjutan 22. TAXATION continued

f. Surat Ketetapan Pajak “SKP” lanjutan

f. Tax Assessment Letters “SKP” continued

SEI SEI Selama periode pelaporan, SEI melalui anak perusahaannya menerima beberapa Surat Ketetapan Pajak Kurang Bayar SKPKB sebagai berikut: During the reporting period, SEI through the subsidiaries has received several Tax Underpayment Decision Letter SKPKB as follows: Jumlah kurang bayar termasuk sanksi Jumlah dalam jutaan kurang bayar Rupiah termasuk Periode Amount of sanksi dalam Beban Surat surat underpayment dolar AS pajak Tahun yang diterima including Amount of terkait pajak diterima Period of penalty underpayment Perusahaan Related Fiscal Letter letter in million including Status Company tax expense year received received Rupiah penalty in USD Status SIP BV PPh Pasal 26 2013 SKPKB 18 Nov 2015 474,058 35,282,679 Keberatan 4 Income Objection tax article 26 4 SIP BV PPh Pasal 42 2013 SKPKB 27 AgtAug 203,144 15,119,376 Banding Income tax 2014 Appeal Article 42 SIPL PPh Pasal 26 2014 SKPKB 18 Nov 2015 1,716,051 127,720,367 Keberatan 4Income Objection tax article 26 4 SIPL PPh Pasal 42 2014 SKPKB 3 DesDec 556,897 41,448,092 Banding Income tax 2014 Appeal Article 42 SP LLC PPh Pasal 26 2014 SKPKB 18 Nov 2015 266,599 19,842,169 Keberatan 4Income Objection tax article 26 4 SP LLC PPh Pasal 42 2014 SKPKB 3 DesDec 62,653 4,663,050 Banding Income tax 2014 Appeal Article 42 Sampai dengan tanggal diterbitkannya laporan keuangan konsolidasian ini, manajemen masih dalam proses keberatan dan banding atas SKPKB tersebut. Pada tanggal 31 Desember 2016, Perusahaan telah mencatat akrual sebesar USD41.448.092 sebagai dampak dari SKPKB yang telah diterima. As at the date of these consolidated financial statements, management is still in appeal and objection process for the related SKPKB. As at December 31, 2016, the Company has recorded accrual in amount of USD41,448,092 as an impact of the received SKPKB. PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5110 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 22. PERPAJAKAN lanjutan 22. TAXATION continued

g. Pemeriksaan pajak

g. Tax audit

Pada tanggal 28 Desember 2016, Perusahaan menerima Surat Pemberitahuan Hasil Pemeriksaan SPHP sebagai berikut: On December 28, 2016, the Company received Tax Audit Result Notification Letter SPHP and Tax as follow: Jumlah kurang bayar Jumlah termasuk sanksi kurang bayar dalam jutaan termasuk Periode Rupiah sanksi dalam Beban Surat surat Amount of Dolar AS pajak yang diterima underpayment Amount of terkait Tahun diterima Period of including underpayment Related tax pajak Letter letter penalty in including expense Fiscal year received received million Rupiah penalty in USD StatusStatus PPh Pasal 2013 SPHP Desember 399,102 29,703,937 Dalam proses 25Income December pengajuan tax article 25 2016 pembahasan In discussion process PPh Pasal 2013 SPHP Desember 25,133 1,870,573 Dalam proses 21Income December pengajuan tax article 21 2016 pembahasan In discussion process PPh Pasal 2013 SPHP Desember 32,510 2,419,631 Dalam proses 22Income December pengajuan tax article 22 2016 pembahasan In discussion process PPh Pasal 2013 SPHP Desember 2,334 173,689 Dalam proses 42Income December pengajuan tax article 2016 pembahasan 42 In discussion process PPh Pasal 2013 SPHP Desember 3 242 Dalam proses 26Income December pengajuan tax article 26 2016 pembahasan In discussion process PPh atas 2013 SPHP Desember 1,452,241 108,085,777 Dalam proses penjualan December pengajuan gas bumi 2016 pembahasan VAT for In discussion gas sales process PPN WAPU 2013 SPHP Desember 105,939 7,884,743 Dalam proses VAT WAPU December pengajuan 2016 pembahasan In discussion process PPN atas 2013 SPHP Desember 2,185 162,588 Dalam proses jasa luar December pengajuan negriVAT 2016 pembahasan for foreign In discussion services process Sampai dengan tanggal diterbitkannya laporan keuangan konsolidasian ini, Perusahaan masih dalam proses diskusi dengan Kantor Pajak terkait hasil pemeriksaan audit pajak tersebut. Perusahaan telah mencatat hutang pajak atas sebagian hasil pemeriksaan audit pajak yang telah dianggap sesuai dan disetujui oleh Manajemen berikut sanksinya sebesar USD5.527.440. As at the date of these consolidated financial statements, the Company is still in discussion process with the Tax Office regarding the result of the tax audit. The Company has recorded taxes payable for a part of the tax audit result including its penalty which has deemed and agreed as appropriate by the Management amount to USD5,527,440.