PERPAJAKAN lanjutan TAXATION continued

277 The original consolidated financial statements included herein are in Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal- tanggal 30 Juni 2014 dan 2013 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Periods Ended June 30, 2014 and 2013 and Years Ended December 31, 2013, 2012 and 2011 Expressed in US Dollar, unless Otherwise Stated 18. PERPAJAKAN lanjutan 18. TAXATION continued c. Manfaat Beban Pajak c. Tax Benefit Expense Manfaat beban pajak Perusahaan dan Entitas Anak terdiri dari: Tax benefit expense of the Company and Subsidiaries are as follows: 30 JuniJune 30, 31 DesemberDecember 31, 2014 2013 2013 2012 2011 Final Final Entitas Anak 562.326 514.704 1.082.557 855.090 792.864 Subsidiaries Kini Current Perusahaan 3.280 6.598 8.688 5.819 - The Company Entitas Anak 15.319 123.439 898 2.036 - Subsidiaries Sub-total 18.599 130.037 9.586 7.855 - Sub-total Tangguhan Deferred Perusahaan 384 7.575 8.373 - - The Company Entitas Anak 320.973 31.047 1.081.209 87.633 266.996 Subsidiaries Sub-total 320.589 38.622 1.089.582 87.633 266.996 Sub-total Beban pajak - neto 901.514 606.119 2.561 775.312 525.868 Tax expense - net d. Pajak penghasilan pasal 15 Final d. Income tax article 15 Final Entitas anak, kecuali MOS dan SIM, bergerak di bidang pelayaran yang dikenakan PPh pasal 15 final sebesar 1,2 dari peredaran bruto sesuai Keputusan Menteri Keuangan No. 416KMK.041996 tanggal 14 Juni 1996 dan SE-29PJ.41996 tanggal 13 Agustus 1996. The Subsidiaries, except MOS and SIM, are engaged in shipping, which is subject to income tax article 15 final rate of 1.2 from gross income based on Finance Ministry Decisions No. 416KMK.041996 dated June 14, 1996 and SE-29PJ.41996 dated August 13, 1996. Perhitungan pajak penghasilan final sehubungan dengan pengoperasian kapal Entitas Anak adalah sebagai berikut: The calculation of the final income tax in connection with the operation of the Subsidiaries is as follows: 31 DesemberDecember 31, 30 Juni June 30, 2014 2013 2012 2011 Total pendapatan neto Total net revenues per menurut laporan laba rugi consolidated statements of komprehensif konsolidasian 54.771.034 106.404.574 71.391.473 65.131.767 comprehensive income Eliminasi dan penyesuaian 4.234.800 8.904.433 4.218.311 940.193 Elimination and adjustments Pendapatan yang tidak Revenues not subjected dikenakan pajak final: to final tax of: Perusahaan 169.000 442.565 124.592 - the Company Entitas Anak 11.976.339 24.653.360 4.227.664 - Subsidiaries Pendapatan dari sewa kapal Revenues from vessel rental dan jasa pengangkutan 46.860.495 90.213.082 71.257.528 66.071.960 and freight services PPh pasal 15 final Income tax article 15 final sebesar 1,2 562.326 1.082.557 855.090 792.864 at 1.2 PPh pasal 15 final yang Income tax article 15 final dipotong pada which already withheld in tahun berjalan 450.643 989.651 762.141 740.966 current year Utang pajak penghasilan pasal 15 final 111.683 92.906 92.949 51.898 Income tax article 15 final 278 The original consolidated financial statements included herein are in Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal- tanggal 30 Juni 2014 dan 2013 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Periods Ended June 30, 2014 and 2013 and Years Ended December 31, 2013, 2012 and 2011 Expressed in US Dollar, unless Otherwise Stated 18. PERPAJAKAN lanjutan 18. TAXATION continued