Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance 111 Annual Report 2025 Notes to the financial statements For the financial year ended 31 December 2025 17. Claims for tax refund Claims for tax refund represent (a) advance tax payment made by each entity within the Group which is creditable against their respective corporate income tax payable; and (b) tax assessments being appealed to the taxation authorities. 18. Deferred tax Deferred tax as at 31 December relates to the following: Group 2025 2024 Rp million Rp million Temporary tax differences: Property, plant and equipment (636,932) (662,183) Biological assets (235,383) (277,122) Withholding tax on unremitted foreign interest income (17,114) (18,651) Adjustments for uncollectible and loss arising from changes in amortised cost of plasma receivables 80,877 92,354 Allowance for employees benefit expenses 19,664 14,911 Allowance for decline in market value and obsolescence of inventories 31,022 24,575 Allowance for impairment of advances 12,915 12,915 Employee benefits liabilities 311,722 292,831 Deferred inter-company profits 25,039 52,122 Tax losses carry forward 9,004 29,679 Others (55,751) (40,499) Total (454,937) (479,068) Classified as: Deferred tax assets 271,209 294,717 Deferred tax liabilities (726,146) (773,785) The deferred tax asset and deferred tax liability for the deductible and taxable temporary differences in relation to its lease liabilities and right-of-use assets are included under advances and property, plant and equipment respectively. For purposes of presentation in the consolidated balance sheet, the asset or liability classification of the deferred tax effect of each of the above temporary differences is determined based on the net deferred tax position (net assets or net liabilities) on a per entity basis.
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