BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK

The original consolidated financial statements included herein are in Indonesian language. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2016 dan untuk tiga bulan yang berakhir pada tanggal tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain TIDAK DIAUDIT PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the three months period ended Expressed in Millions of Rupiah, Unless Otherwise Stated UNAUDITED 112 20. PERPAJAKAN lanjutan 20. TAXATION continued Rekonsiliasi fiskal Fiscal reconciliation Rekonsiliasi antara laba sebelum beban pajak penghasilan, sebagaimana tercantum pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan estimasi laba kena pajak Perusahaan adalah sebagai berikut: The reconciliation between income before income tax expense as shown in the consolidated statement of profit or loss and other comprehensive income, and estimated taxable income of the Company is as follows: Tiga bulan yang Berakhir pada Tanggal 31 Maret Three months ended March 31, 2016 2015 Laba sebelum beban pajak penghasilan berdasarkan laporan laba rugi dan penghasilan komprehensif lain konsolidasian 1.730.678 1.098.046 Income before income tax expense per consolidated statement of profit or loss and other comprehensive income Dikurangi laba sebelum beban pajak penghasilan Entitas Anak 1.265.266 1.185.005 Less income before income tax expense attributable to Subsidiaries Eliminasi 128.090 27.995 Elimination Laba sebelum beban pajak penghasilan Perusahaan 337.322 58.964 Income before income tax expense attributable to the Company Ditambah dikurangi: Add deduct: Beda temporer terutama terdiri dari perbedaan penyusutan antara perpajakan dan komersial serta penyisihan untuk liabilitas imbalan kerja karyawan 118.223 94.878 Temporary differences mainly consisting of the excess of tax over book depreciation and provision for liabilities for employee benefits Beda tetap terutama terdiri dari beban kesejahteraan karyawan, representasi dan sumbangan 39.022 52.724 Permanent differences mainly consisting of employee benefits, representations and donations Penghasilan yang telah dikenakan pajak final 7.771 10.285 Income already subjected to final tax Estimasi Laba Kena Pajak - Perusahaan 486.796 78.353 Estimated Taxable Income - Company