PAJAK PENGHASILAN lanjutan INCOME TAXES continued

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 107 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued Perhitungan utang pajak penghasilan - Pasal 29 dan taksiran tagihan pajak penghasilan adalah sebagai berikut: The computations of income tax payable - Article 29 and estimated claims for tax refund are as follows: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Pajak penghasilan badan Current period corporate periode berjalan income tax Perusahaan - 100.695.423 Company Entitas anak 396.290.768 535.353.387 Subsidiaries Subtotal 396.290.768 636.048.810 Sub-total Pembayaran pajak penghasilan di muka: Prepayments of income taxes: Perusahaan 4.977.942 8.796.762 Company Entitas anak 342.712.329 494.585.878 Subsidiaries Subtotal 347.690.271 503.382.640 Sub-total Utang pajak penghasilan Income tax payable Perusahaan - 91.898.661 Company Entitas anak 64.891.561 41.651.167 Subsidiaries Utang pajak penghasilan 64.891.561 133.549.828 Income tax payable Klaim atas pengembalian pajak Estimated claims for tax refund Perusahaan 4.977.942 - Company Entitas anak 70.721.971 9.478.320 Subsidiaries Taksiran tagihan pajak penghasilan 75.699.913 9.478.320 Estimated claims for tax refund Aset liabilitas pajak tangguhan pada tanggal 30 September 2016 dan 31 Desember 2015 adalah sebagai berikut: The deferred tax assets liabilities as of September 30, 2016 and December 31, 2015 are as follows: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Perusahaan: Company: Aset pajak tangguhan Deferred tax assets Penyisihan bonus 763.629 6.109.028 Bonus provision Liabilitas imbalan kerja 2.463.724 1.962.450 Employee benefits liabilities Jumlah aset pajak tangguhan 3.227.353 8.071.478 Total deferred tax assets Liabilitas pajak tangguhan Deferred tax liability Aset keuangan tersedia untuk dijual 134.356.768 222.980.945 Available-for-sale financial assets Liabilitas pajak tangguhan Deferred tax liability Perusahaan - neto 131.129.415 214.909.467 of the Company - net Aset pajak tangguhan Deferred tax assets of entitas anak lainnya - neto 134.573.773 124.555.779 other subsidiaries - net Liabilitas pajak tangguhan Deferred tax liabilities of entitas anak lainnya - neto 195.689.228 213.989.816 other subsidiaries - net Aset pajak tangguhan - neto 134.573.773 124.555.779 Deferred tax assets - net Liabilitas pajak tangguhan - neto 326.818.643 428.899.283 Deferred tax liabilities - net The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 108 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued