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Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 54 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: The reconciliation between income before income tax expense benefit as shown in the consolidated statements of comprehensive income and taxable income is as follows: 2014 2013 Laba sebelum beban manfaat Income before income tax pajak penghasilan menurut expense benefit laporan laba rugi per consolidated statements komprehensif konsolidasian 149.541.532.719 175.119.289.578 of comprehensive income Laba sebelum beban manfaat Income before tax expense benefit pajak entitas anak 145.128.342.250 172.859.289.171 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 40.488.440.324 17.640.818.729 subsidiaries Laba sebelum beban manfaat Income before income tax expense pajak penghasilan Perusahaan 44.901.630.793 19.900.819.136 benefit of the Company Beda temporer Temporary differences Imbalan kerja karyawan 155.312.370 94.231.683 Employee benefit expense Beban penyusutan 535.448.857 551.035.154 Depreciation expense Beda temporer 380.136.487 456.803.471 Temporary differences Beda tetap Permanent differences Hiburan 16.161.473 29.327.361 Entertainment Sumbangan 19.162.733 2.000.000 Donation Gaji, upah dan tunjangan Salary, wages and lain-lain 81.618.514 55.201.717 other allowances Pendapatan dividen 40.028.178.597 8.073.659.540 Dividend Income Penghasilan yang dikenakan pajak final 1.892.149.174 8.075.590.052 Income subject to final tax Lain-lain 367.241.782 - Others Beda tetap - neto 41.436.143.269 16.062.720.514 Permanent differences - net Laba kena pajak 3.085.351.037 3.381.295.151 Taxable income Laba kena pajak pembulatan 3.085.351.000 3.381.295.000 Taxable income rounded Beban pajak kini - Perusahaan 771.337.750 845.323.750 Current tax expense - the Company Pajak penghasilan dibayar dimuka Prepayments of income taxes Pajak penghasilan pasal 22 698.129.000 505.828.920 Income tax article 22 Pajak penghasilan pasal 23 187.500.000 132.000.000 Income tax article 23 Pajak penghasilan pasal 25 1.076.999.556 1.918.085.136 Income tax article 25 1.962.628.556 2.555.914.056 Tagihan pajak penghasilan Claim for tax refund Perusahaan: The Company: Tahun sebelumnya 2.665.565.155 954.974.849 Prior year Tahun berjalan 1.191.290.806 1.710.590.306 Current year Entitas Anak: Subsidiary: Tahun berjalan 6.535.492.751 - Current year Total Catatan 12 10.392.348.712 2.665.565.155 Total Note 12 Utang pajak penghasilan badan Corporate income tax payables Entitas Anak 2.195.933.218 19.905.950.395 Subsidiary Total 2.195.933.218 19.905.950.395 Total Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 55 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak Kini lanjutan d. Current Tax continued Laba kena pajak Perusahaan untuk tahun fiskal 2014 dan 2013 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak. Taxable income of the Company for fiscal years 2014 and 2013 resulting from the reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office. e. Pajak Tangguhan e. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax assets liabilities are as follows: Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2013 Consolidated 31 Des. 2014 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2013 Income Dec. 31, 2014 Perusahaan The Company Aset tetap 282.295.426 133.862.214 148.433.212 Fixed assets Liabilitas imbalan kerja 82.646.895 38.828.092 121.474.987 Employee benefits liability Entitas Anak Subsidiary Liabilitas imbalan kerja 6.720.387.420 3.474.290.304 3.246.097.116 Employee benefits liability Aset tetap 4.336.495.163 3.295.043.770 1.041.451.393 Fixed assets Aset Pajak Tangguhan - Neto 2.748.834.578 274.280.656 2.474.553.922 Deferred Tax Assets - Net Entitas Anak Subsidiary Aset tetap - 5.997.020.655 5.997.020.655 Fixed assets Liabilitas imbalan kerja - 4.955.903.402 4.955.903.402 Employee benefits liability Liabilitas Pajak Tangguhan - Neto - 1.041.117.253 1.041.117.253 Deferred Tax Liability - Net Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2012 Consolidated 31 Des. 2013 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2012 Income Dec. 31, 2013 Perusahaan The Company Aset tetap 423.628.709 141.333.283 282.295.426 Fixed assets Liabilitas imbalan kerja 59.088.974 23.557.921 82.646.895 Employee benefits liability Beban dibayar dimuka 67.899.942 67.899.942 - Prepaid expenses Entitas Anak Subsidiaries Liabilitas imbalan kerja 5.478.269.714 1.242.117.706 6.720.387.420 Employee benefits liability Aset tetap 2.833.306.303 1.503.188.860 4.336.495.163 Fixed assets Beban dibayar dimuka 1.381.825.107 1.381.825.107 - Prepaid expenses Aset Pajak Tangguhan - Neto 1.677.956.045 1.070.878.533 2.748.834.578 Deferred Tax Assets - Net Manajemen Grup berpendapat bahwa aset pajak tangguhan tersebut dapat digunakan seluruhnya terhadap penghasilan kena pajak di masa yang akan datang. Management of the Group is of the opinion that the above deferred tax assets may be utilized against taxable profit in the future.