Estimasi nilai wajar Fair value estimation

PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 530 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2015 Expressed in thousand of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan

12. TAXATION continued c. Manfaat pajak penghasilan lanjutan

c. Income tax benefit continued

Pada tanggal 31 Desember 2015, akumulasi kerugian pajak sebesar Rp 274.572.906 terdiri dari rugi pajak tahun 2015, 2014, 2013 dan 2012 masing-masing sebesar Rp 92.645.990, Rp 85.990.646 disesuaikan dengan pelaporan pajak Perusahaan, Rp 53.017.199 disesuaikan setelah pemeriksaan pajak, lihat catatan 12e dan Rp 42.919.071. As at 31 December 2015, accumulated tax losses amounting to Rp 274,572,906 consist of tax loss for fiscal year 2015, 2014, 2013 dan 2012 amounting to Rp 92,645,990, Rp 85,990,646 adjusted in accordance with the submission of the Company’s corporate income tax, Rp 53,017,199 adjusted after tax audit, refer to Note 12e and Rp 42,919,071, respectively. d. Aset pajak tangguhan d. Deferred tax asset 2015 Dikreditkan ke laporan laba rugi Dikreditkan Credited to ke ekuitas 1 Januari statements of Credited to 31 Desember January 2015 profit or loss equity December 2015 Rugi pajak yang bisa dikompensasi 50,491,247 18,151,980 - 68,643,227 Tax loss carry forward Penyisihan Provision for gaji dan bonus 2,679,203 1,400,646 - 4,079,849 salaries and bonus Beban penyisihan Provision for employee imbalan kerja 2,063,529 100,004 197,679 2,361,212 benefits obligation Perbedaan antara Differences between buku dan pajak accounting and dari nilai buku bersih tax fixed assets aset tetap 207,809 711,375 - 919,184 net book value Penyisihan penurunan Provision for impairment nilai 3,346,596 - - 3,346,596 losses 58,788,384 20,364,005 197,679 79,350,068 2014 Dikreditkan ke laporan laba rugi Dikreditkan Credited to ke ekuitas 1 Januari statements of Credited to 31 Desember January 2014 profit or loss equity December 2014 Rugi pajak yang bisa dikompensasi 29,066,178 21,425,069 - 50,491,247 Tax loss carry forward Penyisihan Provision for gaji dan bonus 1,521,053 1,158,150 - 2,679,203 salaries and bonus Beban penyisihan Provision for employee imbalan kerja 1,128,142 935,387 - 2,063,529 benefits obligation Perbedaan antara Differences between buku dan pajak accounting and dari nilai buku bersih tax fixed assets aset tetap 291,794 83,985 - 207,809 net book value Penyisihan penurunan Provision for impairment nilai 3,346,596 - - 3,346,596 losses 35,353,763 23,434,621 - 58,788,384 PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 531 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2015 Expressed in thousand of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan

12. TAXATION continued d. Aset pajak tangguhan lanjutan

d. Deferred tax asset continued

Pada tanggal 31 Desember 2015, Perusahaan mempunyai akumulasi kerugian dari tahun-tahun pajak 2012-2015 senilai Rp 274.572.906 2014: Rp 181.926.916 setelah penyesuaian pemeriksaan pajak, lihat Catatan 12e dan penyesuaian pelaporan pajak penghasilan badan Perusahaan dan diakui sebagai aset pajak tangguhan. Berdasarkan rencana bisnis yang telah disetujui, Manajemen berkeyakinan bahwa kemungkinan besar bahwa aset pajak tangguhan yang berasal dari rugi pajak dan perbedaan temporer dapat dikompensasi dengan penghasilan kena pajak di masa yang akan datang. As at 31 December 2015, the Company has an accumulated tax losses from 2012-2015 fiscal years amounting to Rp 274,572,906 2014: Rp 181,926,916 after adjustment from tax audit, refer to Note 12e and adjustment in accordance with the submission of the Company’s corporate income tax and recognised as deferred tax assets. On the basis of the approved business plans, the Company’s management believes it is highly probable that the deferred tax arising from tax loss carry forward and temporary differences can be offset against future taxable profits. e. Pemeriksaan pajak e. Tax audit Tahun pajak 2013 Pada tanggal 20 Juni 2014, Perusahaan menerima surat perintah pemeriksaan pajak terkait lebih bayar pajak penghasilan badan untuk tahun 2013. Pada tanggal 15 Agustus 2014, Perusahaan menerima Surat Tagihan Pajak STP denda atas keterlambatan penyetoran PPh Pasal 25 untuk tahun pajak 2013 senilai total Rp 640.527 yang telah dibayarkan pada tanggal 12 September 2014. Pada tanggal 28 April 2015, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB Pajak penghasilan badan PPh Badan untuk tahun pajak 2013 sebesar Rp 11.619.069. Kelebihan pajak penghasilan badan tersebut telah diterima Perusahaan pada tanggal 8 Juni 2015. Fiscal year 2013 On 20 June 2014, the Company received tax audit letter related to overpayment of corporate income tax for fiscal year 2013. On 15 August 2014, the Company received Tax Collection Letter STP penalties for late payment of Income Tax Article 25 year 2013 amounting to total Rp 640,527 that has been paid on 12 September 2014. On 28 April 2015, the Company received Overpayment Tax Assessment Letter for Corporate Income Tax CIT for its 2013 fiscal year amounting to Rp 11,619,069. The overpayment on CIT has been collected by the Company on 8 June 2015.

13. BIAYA MASIH HARUS DIBAYAR, PENYISIHAN DAN UTANG LAIN-LAIN

13. ACCRUED EXPENSES, PROVISIONS AND OTHER PAYABLES

2015 2014 Bonus dan gaji 16,319,394 10,716,810 Bonus and salary Beban advisory 10,254,780 6,977,551 Advisory fees Program kemitraan dan bina Corporate social responsibility lingkungan 574,528 1,227,847 programme Lainnya 844,044 1,433,557 Others 27,992,746 20,355,765