PERPAJAKAN Lanjutan TAXATION Continued

PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2015 DAN 2014YEARS ENDED 31 DECEMBER 2015 AND 2014 Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified 29 12. PERPAJAKAN Lanjutan 12. TAXATION Continued d. . Rekonsiliasi fiskal Perseroan adalah sebagai berikut: d. . The Company’s fiscal reconciliation is as follows: 2015 2014 Laba konsolidasian sebelum pajak penghasilan 8,635,275 7,254,713 Consolidated profit before income tax Laba sebelum pajak penghasilan entitas anak 122,811 394,347 Subsidiaries’ profit before income tax Eliminasi transaksi dengan entitas anak 140,451 78,057 Elimination of transactions with subsidiaries 8,652,915 6,938,423 Koreksi fiskal: Fiscal corrections: Sumbangan 22,013 13,360 Donations Laba penjualan aset tetap 448 7 7 Gain on sale of fixed assets Penyusutan aset tetap 354,003 262,811 Depreciation of fixed assets Liabilitas imbalan kerja 44,810 224,317 Employee benefits obligation Pendapatan bunga dan sewa 29,648 23,100 Interest and rental income Lainnya 66,277 31,224 Others Laba kena pajak Perseroan 8,402,812 6,472,786 Taxable profit of the Company Tarif pajak yang berlaku 25 25 Enacted tax rate Beban pajak kini Perseroan 2,100,703 1,618,197 Current tax expense of the Company Pajak dibayar dimuka Perseroan Prepaid income taxes of the Company: PPh pasal 22 125,147 217,292 Income tax article 22 PPh pasal 23 132 48 Income tax article 23 PPh pasal 25 1,451,101 1,315,256 Income tax article 25 1,576,380 1,532,596 Utang Pajak Penghasilan Badan Perseroan 524,323 85,601 Corporate Income Tax payable of the Company Jumlah laba kena pajak tahun 2015 akan menjadi dasar pengisian Surat Pemberitahuan Tahunan “SPT” pajak penghasilan badan Perseroan. The amount of 2015 taxable profit will become the basis for filing the Company’s corporate income tax return. Jumlah laba kena pajak tahun 2014 telah sesuai dengan SPT pajak penghasilan badan Perseroan. The amount of 2014 taxable profit agreed with the amount reported in the Company’s corporate income tax return. Disajikan kembali lihat Catatan 2o dan30 As restated see Notes 2o and 30 PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2015 DAN 2014YEARS ENDED 31 DECEMBER 2015 AND 2014 Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified 30 12. PERPAJAKAN Lanjutan 12. TAXATION Continued