DEPOSITO JAMINAN GUARANTEE DEPOSITS

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 45 15. PERPAJAKAN lanjutan 15. TAXATION continued Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2014 Disajikan Kembali - Catatan 2t dan 20 As Restated - 2015 Notes 2t and 20 Laba sebelum pajak penghasilan Profit before income per laporan laba rugi dan tax per statement of profit or loss and penghasilan komprehensif lain 378.251.615.088 252.857.341.173 other comprehensive income Beban pajak penghasilan Income tax expense at the dengan tarif pajak yang berlaku 94.562.903.772 63.214.335.293 applicable tax rate Pengaruh pajak atas beda permanen: Tax effects on permanent differences: Beban yang tidak dapat dikurangkan 1.648.295.680 1.237.206.768 Non-deductible expenses Penghasilan bunga yang Interest income already dikenakan pajak final 3.708.146.035 242.546.764 subjected to final tax Penyesuaian pajak penghasilan badan yang berasal dari tahun Adjustment in respect of corporate income sebelumnya Catatan 15h 15.209.861.231 - tax of the previous years Note 15h Beban pajak penghasilan - neto 107.712.914.648 64.208.995.297 Income tax expense - net g. Liabilitas pajak tangguhan - neto terdiri dari: g. Deferred tax liability - net consists of the following: Manfaat Beban Pajak Tangguhan Dikreditkan Dibebankan ke Deferred Tax Benefit Expense Credited Charged to Penghasilan 31 Desember2014 Komprehensif December 31, 2014 LainOther Disajikan Kembali Laba Rugi Comprehensive 31 Desember 2015 Restated Profit or Loss Income December 31, 2015 Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja jangka panjang 11.263.905.910 3.368.665.000 2.275.990.999 16.908.561.909 Long-term employee benefits liability Biaya bunga - 3.156.255.785 - 3.156.255.785 Interest cost Akrual rabat 1.417.715.880 248.547.869 - 1.169.168.011 Accrued rebates Retur penjualan - 658.754.922 - 658.754.922 Sales return Aset takberwujud 54.884.762 38.536.429 - 93.421.191 Intangible assets Liabilitas pajak tangguhan Deferred tax liability Aset tetap 40.988.061.296 19.030.000.765 - 60.018.062.061 Fixed assets Liabilitas pajak tangguhan - neto 28.251.554.744 12.056.336.498 2.275.990.999 38.031.900.243 Deferred tax liability - net Manfaat Beban Pajak Tangguhan Dikreditkan Dibebankan ke Deferred Tax Benefit Expense Credited Charged to Penghasilan 31 Desember 2013 Komprehensif 31 Desember 2014 December 31, 2013 LainOther December 31, 2014 Disajikan Kembali Laba Rugi Comprehensive Disajikan Kembali Restated Profit or Loss Income Restated Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja jangka panjang 9.882.117.291 2.636.333.959 1.254.545.340 11.263.905.910 Long-term employee benefits liability Biaya bunga - - - - Interest cost Akrual rabat 810.748.035 606.967.845 - 1.417.715.880 Accrued rebates Retur penjualan - - - - Sales return Aset takberwujud 195.363.952 140.479.190 - 54.884.762 Intangible assets Liabilitas pajak tangguhan Deferred tax liability Aset tetap 22.027.300.181 18.960.761.115 - 40.988.061.296 Fixed assets Liabilitas pajak tangguhan - neto 11.139.070.903 15.857.938.501 1.254.545.340 28.251.554.744 Deferred tax liability - net f. Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku sebesar 25 atas laba sebelum pajak penghasilan dengan beban pajak penghasilan-neto sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain adalah sebagai berikut: f. The reconciliation between income tax expense calculated by applying the applicable tax rate of 25 to the proft before income tax and the income tax expense-net shown in statement of profit or loss and other comprehensive income is as follows: