Penghasilan Lain-Lain - Bersih Other Income

DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016 dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended March 31, 2017 and 2016 In millions of Rupiah, unless otherwise stated 139

47. Pajak Penghasilan

47. Income Tax

Beban manfaat pajak Perusahaan dan entitas anak terdiri dari: Tax expense benefits of the Company and its subsidiaries consist of the following: 2017 2016 tiga bulan tiga bulan three months three months Beban pajak kini 111.553 41.520 Current tax Bebanmanfaat Pajak tangguhan 2.212.535 5.233.072 Deferred tax benefitsexenses Jumlah beban pajak 2.324.089 5.274.592 Total tax expenses a. Pajak Kini a. Current Tax Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan laba kena pajak rugi fiskal Perusahaan adalah sebagai berikut: A reconciliation between income loss before tax per consolidated statements of profit or loss and other comprehensive income and taxable income fiscal losses of the Company is as follows: 2017 2016 tiga bulan tiga bulan three months three months Laba Rugi sebelum pajak menurut laporan Income loss before tax per consolidated laba rugi komprehensif konsolidasian 2.834.261 10.284.513 statements of comprehensive income Rugi laba sebelum pajak entitas anak 2.708.606 165.461 Loss income before tax attributable to subsidiaries Laba sebelum pajak Perusahaan 125.655 10.449.974 Income before tax - the Company Perbedaan temporer : Temporary differences : Sew a pembiayaan 999.089 196.811 Lease expenses Penyambungan pelanggan 9.912 1.604 Customer connection fees Penyusutan aset tetap 5.100.232 10.571.253 Depreciation Imbalan kerja 426.217 463.225 Employee benefits Biaya pendapatan yang tidak dapat Nondeductible expenses diperhitungkan menurut fiskal nontaxable income Penyisihan piutang ragu-ragu dan Allowance for doubtful accounts and penurunan nilai persediaan 69.223 62.269 decline in value of inventories Kesejahteraan karyaw an 192.801 164.451 Employee welfare Penyusutan rumah dinas 1.317 1.317 Depreciation of guest house Penghasilan bunga telah Interest income dikenakan pajak final 216.322 124.394 subjected to final tax Beban lain tidak dapat dikurangkan 1.948.824 1.630.179 Other nondeductible expenses Laba kena pajak Perusahaan The Companys taxable income tahun berjalan 1.130.696 1.880.561 for the year Laba rugi fiskal tahun : Fiscal gain losses year : 2016 40.686.689 2016 2015 9.069.794 2015 2014 5.799.917 2014 2013 18.459.547 2013 Akumulasi laba rugi fiskal Perusahaan 41.817.386 19.848.863 Accumulated fiscal gain losses the Company DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016 dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended March 31, 2017 and 2016 In millions of Rupiah, unless otherwise stated 140 Pajak penghasilan kini dihitung berdasarkan taksiran penghasilan kena pajak. Nilai tersebut mungkin disesuaikan pada saat Surat Pemberitahuan Tahunan Pajak disampaikan ke Kantor Pelayanan Pajak. Current income tax computations are based on estimated taxable income. The amount may be adjusted when the Annual Tax Returns are filed with the Tax Office. Rugi fiskal dapat dikompensasikan dengan laba fiskal pada masa lima tahun mendatang sejak kerugian fiskal terjadi. Manajemen memperkirakan bahwa akumulasi kerugian fiskal dapat dikompensasikan dengan laba fiskal di masa mendatang. Sehingga per 31 Maret 2017, Perusahaan dan entitas anak mengakui aset pajak tangguhan dari akumulasi rugi fiskal sebesar Rp16.265.630. The fiscal loss can be compensated against the taxable income for a period of five years subsequent to the year the fiscal loss was incurred. Management believes that it is probable future taxable profits will be available to be utilized accumulated fiscal losses. Therefore as of March 31, 2016, the Company and its subsidiaries’ recognized deferred tax assets from accumulated fiscal losses amounted to Rp16,265,630. Perhitungan beban dan utang pajak kini pajak penghasilan lebih bayar adalah sebagai berikut: Current tax expense and payable income tax overpayment are as follows: 2017 2016 tiga bulan tiga bulan three months three months Beban pajak kini Current tax expense Perusahaan - - The Company Entitas anak 111.553 41.520 Subsidiaries Jumlah 111.553 41.520 Total Pembayaran pajak dimuka Prepayment of taxes Perusahaan The Company Pajak penghasilan Income tax Pasal 22 31.136 24.786 Article 22 Pasal 23 6.087 4.737 Article 23 Pasal 25 358.052 517.510 Article 25 Jumlah 395.275 547.033 Total Entitas anak 164.832 Subsidiaries Jumlah 395.275 711.865 Total Utang pajak kini setelah dikurangi Current tax payable net of pajak dibayar dimuka 283.722 670.345 tax prepayments Terdiri dari Consist of Utang pajak kini Current tax payable Perusahaan - - The Company Entitas anak 155.542 320.219 Subsidiaries Jumlah hutang pajak kini 155.542 320.219 Total current tax payable Pajak penghasilan lebih bayar Income tax overpayment Perusahaan 37.223 547.033 The Company Entitas anak 402.041 443.531 Subsidiaries Jumlah pajak penghasilan lebih bayar 439.264 990.564 Total income tax overpayment Bersih 283.722 670.345 Net