UTANG BANK lanjutan BANK LOANS continued

PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 31 DECEMBER 2014 AND 1 JANUARY 2014 AND FOR THE YEARS ENDED 31 DECEMBER 2015 AND 2014 Expressed in US Dollars, unless otherwise stated 15. PERPAJAKAN lanjutan 15. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued Rekonsiliasi antara laba sebelum pajak penghasilan Grup dengan beban pajak penghasilan adalah sebagai berikut: The reconciliation between the Group’s profit before income tax and income tax expense is as follows: 31 Desember 31 Desember December December 2015 2014 Laba konsolidasian sebelum pajak Consolidated profit before penghasilan 33,487,910 30,380,488 income tax Eliminasi transaksi dengan entitas Elimination of transactions with anak 10,418,424 5,771,333 subsidiaries Laba sebelum pajak penghasilan entitas anak 34,186,338 30,864,420 Subsidiaries’ profit before income tax Laba sebelum pajak The Company’s profit penghasilan Perusahaan 9,719,996 5,287,401 before income tax Beban pajak penghasilan dihitung dengan tarif pajak Income tax expense at yang berlaku 25 2,429,999 1,321,850 tax rate of 25 Pengaruh pajak dari perbedaan permanen 2,572,709 1,463,436 Tax effect of permanent differences Rugi pajak yang tidak diakui Current period periode berjalan 167,712 130,980 unrecognised tax losses Bebanmanfaat pajak penghasilan: Income tax expensebenefit: - Perusahaan 25,002 10,606 The Company - - Entitas anak 8,700,570 7,810,222 Subsidiaries - - Penyesuaian tahun lalu 29,773 - Adjustment in respect of prior year - Beban pajak penghasilan 8,755,345 7,799,616 Income tax expense Disajikan kembali, lihat Catatan 4 As restated, refer to Note 4 PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 31 DECEMBER 2014 AND 1 JANUARY 2014 AND FOR THE YEARS ENDED 31 DECEMBER 2015 AND 2014 Expressed in US Dollars, unless otherwise stated 15. PERPAJAKAN lanjutan 15. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued Pajak penghasilan dihitung untuk setiap entitas karena pelaporan pajak penghasilan badan konsolidasian tidak diperbolehkan oleh Undang- Undang Pajak Indonesia. Income tax is calculated for each legal entity as a consolidated corporate income tax return is not permitted under Indonesian Tax Law. Rekonsiliasi antara laba sebelum pajak Perusahaan dengan rugi fiskal Perusahaan adalah sebagai berikut: The reconciliation between profit before income tax of the Company and the Companys tax losses is as follows: 31 Desember 31 Desember December December 2015 2014 Laba sebelum pajak Profit before income tax penghasilan Perusahaan 9,719,996 5,287,401 of the Company Perbedaan temporer: Temporary difference: - Liabilitas imbalan karyawan 100,008 42,424 Employee benefit liabilities - Perbedaan permanen: Permanent differences: - Penghasilan dividen 10,478,900 5,778,834 Dividend income - - Pendapatan bunga kena pajak final 133,256 108,567 Interest income subject to final tax - - Lain-lain 321,319 33,656 Others - Rugi fiskal Perusahaan 670,849 523,920 Tax losses of the Company Rugi fiskal yang dipakai - - Tax loss carry forwards utilised Current income tax expense of Beban pajak kini Perusahaan - - the Company Utang Pajak Penghasilan Badan: Corporate Income Tax payable: - Perusahaan - - The Company - - Entitas anak 2,066,597 947,634 Subsidiaries - Jumlah 2,066,597 947,634 Total Jumlah rugi fiskal tahun 2015 didasarkan atas perhitungan sementara. The tax loss amount for 2015 is based on a preliminary calculation. Disajikan kembali, lihat Catatan 4 As restated, refer to Note 4