Pajak tangguhan Deferred tax

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 105

32. PERPAJAKAN Lanjutan

32. TAXATION Continued

1 Januari Manfaat 31 Desember 2014 beban 2014 January 1, Benefits December 31, 2014 expenses 2014 Penyisihan kerugian Allowance for impairment penurunan nilai 83.668.822 1.951.351 85.620.173 losses Bonus yang masih harus dibayar 2.115.572 2.115.572 - Accrued bonus Penyisihan atas persediaan Allowance for inventory usang 40.620 40.620 - obsolescence Depresiasi dan amortisasi Depreciation and amortization aset non-keuangan 17.567.137 1.127.574 16.439.563 of non-financial assets Aset pajak tangguhan The Company’s deferred tax Perusahaan – Neto 259.065.006 8.635.271 250.429.735 assets – Net Aset pajak tangguhan Subsidiaries’ deferred tax Entitas Anak - Neto 337.744.604 13.788.602 323.956.002 assets - Net Aset pajak tangguhan dari Deferred tax assets of Entitas Anak yang diakuisisi 346.409.965 - 346.409.965 Subsidiaries acquired Total aset pajak tangguhan 943.219.575 22.423.873 920.795.702 Total deferred tax assets Liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 4.222.596 249.779 4.472.375 liabilities Total liabilitas pajak tangguhan 4.222.596 249.779 4.472.375 Total deferred tax liabilities Neto 938.996.979 22.673.652 916.323.327 Net SIP, DAP, MIB dan CCI, Entitas Anak, tidak mengakui aset pajak tangguhan yang berasal dari cadangan rugi penurunan nilai aset tetap dan tanaman perkebunan sebesar Rp195,86 miliar disebabkan tidak terdapat kepastian bahwa jumlah tersebut dapat dipulihkan. SIP, DAP, MIB and CCI, Subsidiaries, did not recognize deferred tax assets on allowance for impairement losses on fixed assets and plantations amounting to Rp195.86 billion since there is no certainty of its recoverability. Manajemen berkeyakinan bahwa aset pajak tangguhan yang timbul dari perbedaan sementara dari yang telah diakui diperkirakan akan dapat direalisasikan pada periode mendatang. Management believes that the deferred tax assets arising from temporary differences which have been recognized are recoverable in the future periods. f. Surat Pemeriksaan Pajak f. Tax Assessment Perusahaan The Company Pada 30 Juni 2015, Perusahaan menerima Surat Tagihan Pajak STP atas kurang bayar pajak penghasilan pasal 21 untuk masa pajak Januari dan Februari 2015 sebesar Rp284,78 juta. As of June 30, 2015, the Company received tax collection letter STP for underpayment of income tax article 21 fiscal period January and February 2015 amounting to Rp285,78 million. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 106

32. PERPAJAKAN Lanjutan