UTANG OBLIGASI lanjutan BONDS PAYABLE continued PERPAJAKAN TAXATION

The original consolidated financial statements included herein are in the Indonesian language. PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2014 dan Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2014 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 24. PERPAJAKAN lanjutan 24. TAXATION continued f. Surat Ketetapan Pajak lanjutan f. Tax Assessment Letters continued SEI - Entitas Anak SEI - the Subsidiary Selama tahun 2014, SEI melalui entitas anaknya menerima beberapa SKPKB dari Kementerian Keuangan Republik Indonesia - Direktorat Jenderal Pajak sebagai berikut: During 2014, SEI through the subsidiary has received several SKPKB from Ministry of Finance of the Republic of Indonesia - Directorate General of Taxation, as follows: • SIP Entitas Anak SEI menerima SKPKB tertanggal 27 Agustus 2014 untuk Pajak Penghasilan Final Pasal 4 2 masa pajak Juni 2013 sebesar Rp203.143.933.553. Atas SKPKB tersebut, telah dilakukan pembayaran pada tanggal 25 September 2014. • SIP Subsidiary of SEI received SKPKB dated August 27, 2014 of Final Income Tax Article 4 2 for the period June 2013 amounting to Rp203,143,933,553. Such SKPKB payment has been made on September 25, 2014. Sehubungan dengan SKPKB tersebut, SIP telah mengajukan keberatan melalui surat kepada Direktur Jenderal Pajak tertanggal 18 November 2014. In connection with the above SKPKB, SIP has filed an objection letter to the Director General of Taxes dated November 18, 2014. • SIPL dan SP Entitas Anak SIP, menerima SKPKB tertanggal 3 Desember 2014 untuk Pajak Penghasilan Final Pasal 4 2 masa pajak Januari 2014 masing - asing sebesar Rp556.896.568.577 dan Rp62.652.743.146. Atas SKPKB tersebut, telah dilakukan pembayaran pada bulan Desember 2014. • SIPL and SP Subsidiary of SIP, received SKPKB of Final Income Tax Article 4 2 dated on December 3, 2104 for the period January 2014 amounting to Rp556,896,568,577 and Rp62,652,743,146, respectively. Such SKPKB payment has been made in December 2014. Sehubungan dengan SKPKB tersebut, SIPL dan SP akan mengajukan keberatan kepada Direktur Jenderal Pajak. In connection with the above SKPKB, SIPL and SP will file objection letters to the Director General of Taxes. SEI juga telah melakukan pengajuan banding atas Keputusan Direktur Jenderal Pajak No. KEP-1904WPJ.072013 tertanggal 18 September 2013 terkait dengan keberatan SEI atas SKPKB Pajak Penghasilan Pasal 26 masa Januari sampai dengan Desember tahun 2009 dengan nilai SKPKB yang diajukan banding sebesar Rp16.756.453.245. Nilai kurang bayar beserta sanksi administratif disajikan pada akun “Liabilitas Yang Masih Harus Dibayar“ pada laporan posisi keuangan konsolidasian. SEI filed an appeal on the Decision of the Director General of Taxation No. KEP-1904WPJ.072013 dated September 18, 2013 related to SEI’s objection to SKPKB of Income Tax Article 26, for the period January to December 2009 with the amount of SKPKB amounting to Rp16,756,453,245. The amount of underpayments with the administrative penalty were presented under Accrued Liabilities on the consolidated statement of financial position. PGASSOL - Entitas Anak PGASSOL - the Subsidiary Selama tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013, PGASSOL menerima beberapa SKPLB PPN dengan jumlah keseluruhan masing-masing sebesar Rp24.606.755.543 dan nihil. PGASSSOL telah menyetujui seluruh ketetapan pajak tersebut. Untuk SKPLB yang telah disetujui PGASSOL, selisih antara jumlah yang ditagihkan PGASSOL dengan jumlah yang ditentukan oleh Kantor Pajak sebesar Rp577.184.936 dibebankan pada usaha tahun berjalan. During the years ended December 31, 2014 and 2013, PGASSOL received several SKPLB with tax refund totaling to Rp24,606,755,543 and nil, respectively. PGASSOL has agreed to the above tax assessments. For SKPLB which has been agreed by PGASSOL, the difference between the amount claimed by PGASSOL with the amount determined by the Tax Office with amount Rp577,184,936 was charged to current year operations. The original consolidated financial statements included herein are in the Indonesian language. PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2014 dan Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2014 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 24. PERPAJAKAN lanjutan 24. TAXATION continued