PT Bank CIMB Niaga Tbk Entitas anak PT Gelora Djaja

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 53 16. UTANG BANK lanjutan 16. BANK LOANS continued 3. PT Bank Central Asia Tbk lanjutan 3. PT Bank Central Asia Tbk continued Entitas anak PT Gelora Djaja b. Subsidiary PT Gelora Djaja Utang Bank Jangka Pendek Short-term Bank Loan Berdasarkan Perjanjian Kredit No. 0897880 KREDKYO00 pada tanggal 8 Desember 2000, Perusahaan memperoleh fasilitas kredit lokal rekening koran dari PT Bank Central Asia Tbk BCA. Perjanjian kredit tersebut telah diubah beberapa kali. Perubahan terakhir berdasarkan Pemberitahuan Pemberian Kredit No. 0398 SPPK78802016 pada tanggal 22 Maret 2016 untuk memperpanjang sementara jangka waktu fasilitas pinjaman yang akan jatuh tempo pada tanggal 8 Juni 2017. Tingkat bunga efektif yang dibebankan sebesar 11 - 11,50 per tahun. Fasilitas kredit tersebut digunakan untuk modal kerja. Pada tanggal 31 Desember 2016, saldo utang pinjaman ini sebesar Rp2.524.690.561. Based on Loan Agreement No. 0897880 KREDKYO00 dated December 8, 2000, the Company entered into a local credit facility overdraft agreement with PT Bank Central Asia Tbk BCA. The agreement was amended for several times. The latest was based on Notice of Credit Agreement No. 0398 SPPK78802016 dated March 22, 2016, which temporarily extends the period of loan until June 8, 2017. The effective interest rate for this facility is 11 - 11.50 per annum. This credit facility is used for working capital purposes. As of December 31, 2016, the outstanding balance for this facility amounted to Rp2,524,690,561. Jaminan atas fasilitas kredit diatas berupa persediaan tembakau PT Gelora Djaja Catatan 9. The collaterals of the above credit facility are PT Gelora Djaj a’s tobacco inventory Note 9. Selama periode perjanjian kredit, tanpa persetujuan tertulis dari BCA, PT Gelora Djaja tidak diizinkan melakukan hal-hal berikut, antara lain: During the period of the loan, PT Gelora Djaja is not allowed to carry out the following activities without written approval from BCA, among others : - Memperoleh tambahan pinjaman dari bank atau lembaga keuangan lainnya; - Obtain an additional loan from other banks and or other financial institution; - Meminjamkan uang termasuk tetapi tidak terbatas kepada perusahaan berafiliasi kecuali untuk kegiatan operasional sehari- hari; - Lend money to other companies include but not limited to afiliated companies except for daily operations; - Tidak diizinkan melakukan penggabungan, pengambilalihan, maupun pembubaran; - Not allowed to do merger, acquisition, and liquidation; - Mengubah status institusi; - Change institutional status. - Mengubah susunan dewan direksi, komisaris dan pemegang saham PT Gelora Djaja. - Change the composition of PT Gelora Djaja’s board of directors, commissioners and shareholders. Manajemen PT Gelora Djaja berpendapat ketentuan-ketentuan tersebut diatas sudah dipenuhi pada tanggal laporan posisi keuangan konsolidasian. PT Gelora Djaja’s management is of the opinion that the above negative covenants were complied as of consolidated statements of financial position date. 17. PERPAJAKAN 17. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes 2016 2015 Pajak penghasilan pasal 21 60.737.024 - Income tax article 21 Pajak pertambahan nilai: Value - added taxes: Pita cukai 25.068.768.232 24.021.308.648 Excise duty ribbons Masukan 10.138.008.202 1.000.363.099 Input Total 35.267.513.458 25.021.671.747 Total Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 54 17. PERPAJAKAN lanjutan 17. TAXATION continued b. Utang Pajak b. Taxes Payable 2016 2015 Pajak penghasilan: Income taxes: Pasal 4 2 Final 172.056.406 84.619.756 Article 4 2 - Final Pasal 21 800.839.231 727.749.566 Tax article 21 Pasal 22 41.473.562 206.915.128 Tax article 22 Pasal 23 181.771.237 114.396.867 Tax article 23 Pasal 25 - 22.325.438 Tax article 25 Pasal 29 - 8.724.642.281 Tax article 29 Pajak pertambahan nilai - 160.826.366 Value-added tax Total 1.196.140.436 10.041.475.402 Total c. Beban Pajak Penghasilan c. Income Tax Expense Beban pajak Perusahaan dan Entitas Anak terdiri dari: Tax expense of the Company and Subsidiaries are as follows: 2016 2015 Perusahaan The Company Tangguhan 17.416.289 221.346.515 Deferred Entitas Anak Subsidiaries Kini 29.182.326.250 44.876.683.000 Current Tangguhan 1.172.947.845 1.783.800.677 Deferred 30.355.274.095 46.660.483.677 Konsolidasian Consolidated Kini 29.182.326.250 44.876.683.000 Current Tangguhan 1.190.364.134 2.005.147.192 Deferred Beban Pajak Penghasilan - Neto 30.372.690.384 46.881.830.192 Income Tax Expense - Net Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban pajak penghasilan seperti yang dilaporkan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut: The reconciliation between the income tax expense calculated by applying the applicable tax rate on the income before tax expense as shown in the consolidated statements of profit or loss and other comprehensive income is as follows: 2016 2015 Laba sebelum beban Income before income tax pajak penghasilan menurut expense per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 136.662.997.252 177.962.941.779 other comprehensive income Laba sebelum beban Income before tax expense pajak entitas anak 124.687.234.499 176.308.753.699 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 38.351.118.645 26.651.979.103 subsidiaries Laba sebelum beban Income before income tax expense pajak penghasilan Perusahaan 50.326.881.398 28.306.167.183 of the Company