Current Tax TAXATION Continued b. Pajak Kini

Ekshibit E45 Exhibit E45 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 31 MARET 2017 FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 13. PERPAJAKAN Lanjutan

13. TAXATION Continued b. Pajak Kini Lanjutan

b. Current Tax Continued 31 Mar 2017

31 Mar 2017 31 Des 2016 31 Dec 2016 Taksiran penghasilan kena pajak - dibulatkan Estimated taxable income- rounded Perusahaan 1.354.498.961 6.321.089.000 The Company Entitas anak 1.034.694.285 3.130.546.000 Subsidiaries 2.389.193.246 9.451.635.000 Beban pajak penghasilan - kini Current tax expense Perusahaan 338.624.740 1.580.272.250 The Company Entitas anak 258.673.571 782.636.500 Subsidiaries Sub-total 597.298.311 2.362.908.750 Sub-total Dikurangi pajak penghasilan dibayar di muka Less prepaid taxes Perusahaan 9.400.000 1.544.242.399 The Company Entitas anak 53.452.815 335.150.488 Subsidiaries Sub-total 62.852.815 1.879.392.887 Sub-total Taksiran utang klaim pajak penghasilan – Pasal 29 Estimated tax payables claims for tax refund – Art. 29 Perusahaan 329.224.740 36.029.851 The Company Entitas anak 205.220.766 447.486.012 Subsidiaries T o t a l 534.445.506 483.515.863 T o t a l Menurut Undang-Undang Perpajakan di Indonesia, Grup menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terutang. Kantor Pajak dapat menetapkan atau mengubah liabilitas pajak tersebut dalam jangka waktu lima 5 tahun sejak tanggal terutangnya pajak. Koreksi liabilitas pajak Grup dicatat pada saat Surat Ketetapan Pajak diterima, atau jika mengajukan keberatan, atau pada saat keputusan atas keberatan Grup tersebut telah ditetapkan. According to the Taxation Laws in Indonesia, the Group calculate, assign and pay their own respective taxes owed. Tax Office may assess or amend taxes within five 5 years from the date tax was payable. Amendments to Tax obligations of the Group are recorded when an Tax Assessment Letter is received, or if appealed against, when the decision of the appeal is determined. c. Pajak Tangguhan

c. Deferred Tax

Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas pada laporan keuangan konsolidasian dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on the effect of temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements with the tax bases of assets and liabilities. Details of deferred tax assets and liabilities are as follows: Ekshibit E46 Exhibit E46 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 31 MARET 2017 FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 13. PERPAJAKAN Lanjutan

13. TAXATION Continued c. Pajak Tangguhan Lanjutan

c. Deferred Tax Continued

Dikreditkan Dikreditkan dibebankan ke dibebankan ke penghasilan laporan laba rugi komprehensif konsolidasian lain Credited charged Credited charged to consolidated to other statement of comprehensive 31 Des 2016 profit and loss income 31 Mar 2017 Aset Pajak Tangguhan Deferred Tax Assets Perusahaan The Company Liabilitas diestimasi imbalan kerja karyawan 16.978.625.420 1.402.635.965 460.452.188 16.978.625.420 Estimated liabilities for employee benefits Penyisihan persediaan usang 114.853.981 8.405.092 - 114.853.981 Allowance for inventory obsolescence Akumulasi rugi fiskal - 1.901.202.540 - - Accumulated fiscal losses Sewa pembiayaan 1.561.177.256 128.823.175 - 1.561.177.256 Finance lease Entitas anak Subsidiaries Liabilitas diestimasi imbalan kerja karyawan 1.308.093.503 23.284.708 378.481.011 1.308.093.503 Estimated liabilities for employee benefits Penyusutan 322.078.985 7.799.592 - 322.078.985 Depreciation T o t a l 17.162.474.633 604.710.542 838.933.199 17.162.474.633 T o t a l Dikreditkan Dikreditkan dibebankan ke dibebankan ke penghasilan laporan laba rugi komprehensif konsolidasian lain Credited charged Credited charged to consolidated to other statement of comprehensive 31 Des 2015 profit and loss Income 31 Des 2016 Aset Pajak Tangguhan Deferred Tax Assets Perusahaan The Company Liabilitas diestimasi imbalan kerja karyawan 15.115.537.267 1.402.635.965 460.452.188 16.978.625.420 Estimated liabilities for employee benefits Penyisihan persediaan usang 123.259.073 8.405.092 - 114.853.981 Allowance for inventory obsolescence Akumulasi rugi fiskal 1.901.202.540 1.901.202.540 - - Accumulated fiscal losses Sewa pembiayaan 1.432.354.081 128.823.175 - 1.561.177.256 Finance lease Entitas anak Subsidiaries Liabilitas diestimasi imbalan kerja karyawan 906.327.784 23.284.708 378.481.011 1.308.093.503 Estimated liabilities for employee benefits Penyusutan 314.279.393 7.799.592 - 322.078.985 Depreciation T o t a l 16.928.251.976 604.710.542 838.933.199 17.162.474.633 T o t a l