Investor Presentaiton

1. INCOME TAX Income Tax Income Range 1. Individual Income Tax Rates Change in individual income tax rate and brackets to promote fairness. Rate Bracket HPP LAW Income Range Rate Rate | 0-Rp50 million 5% 0 - Rp60 million 5% || > Rp50 - 250 million 15% > Rp60 - 250 million 15% III > Rp250-500 million 25% > Rp250-500 million 25% IV > Rp500 million 30% > Rp500 million - 5 billion 30% V >Rp5 billion 35% Individual income tax is imposed to income exceeding Non-Taxable Income (PTKP). In the HPP Law, no change made to the amount of annual PTKP. For individual taxpayers: Rp54 million. Additional for Married taxpayer: Rp4.5 Million Additional for combined-income from working wife: Rp54 million Additional for each dependent: Rp4.5 million (maximum 3 people). 62

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