UTANG LAIN-LAIN OTHER PAYABLES

PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 214 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E56 Exhibit E56 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 16. PERPAJAKAN Lanjutan 16. TAXATION Continued c. Pajak kini c. Current tax Rekonsiliasi antara laba rugi sebelum pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan penghasilan kena pajak untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: A reconciliation between profit loss before income tax as presented in the consolidated statements of profit or loss and other comprehensive income and taxable income for the years ended 31 December 2016 and 2015, are as follow: 2 0 1 6 2 0 1 5 Laba rugi laba sebelum pajak penghasilan menurut Profit loss before income tax per laporan laba rugi komprehensif konsolidasian 250.650.733 59.405.152 consolidated statements of comprehensive income Rugi laba entitas anak sebelum pajak penghasilan 359.942.333 45.575.136 Lossprofit of subsdiaries before income tax Rugi Perusahaan sebelum pajak penghasilan 109.291.600 13.830.016 The Companys loss before income tax Beda waktu: Temporary differences: Penyusutan aset tetap 86.459 94.291 Depreciation of property, plant and equipment Imbalan kerja 775.809 835.651 Employment benefits 689.350 741.360 Beda tetap: Permanent differences: Selisih transaksi perubahan ekuitas anak perusahaan 188.861.638 - Difference in equity change transaction Laba atas penjualan investasi 72.157.843 - Gain on sale of investment Bunga PSAK 50 55 6.845.774 6.019.112 Interest of PSAK 50 55 Gaji dan tunjangan 158.654 365.172 Salary and allowance Transportasi 46.775 - Transportation Karyawan lain-lain 43.070 117.440 Other employee expense Representasi dan jamuan 27.210 25.000 Representation and entertainment Operasional kantor 12.151 58.758 Office operational Listrik, air dan komunikasi 10.673 19.067 Electricity, water and communication Perpajakan 7.406 30.556 Taxation Perijinan 100 100 Permit and license Perbaikan dan perawatan - 250.905 Repair and maintanance Beban lain-lain - Bersih 21.297 - Others expenses - Net Laba rugi atas selisih kurs 4.205.359 10.178.372 Gain loss on foreign exchange Pendapatan bunga 4.654.381 244.957 Interest income 259.332.851 16.819.525 Taksiran laba fiskal dipindahkan 150.730.601 3.730.869 Estimated taxable income carry forward PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 215 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E57 Exhibit E57 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 16. PERPAJAKAN Lanjutan 16. TAXATION Continued c. Pajak kini Lanjutan c. Current tax Continued 2 0 1 6 2 0 1 5 Taksiran laba fiskal pindahan 150.730.601 3.730.869 Estimated taxable income brought forward Pendapatan kena pajak Taxable income Dengan fasilitas - 850.155 Used facility Tanpa menggunakan fasilitas 150.730.601 2.880.714 Without facility Taksiran pajak penghasilan Estimate income tax 25 x 50 x nihil 2015: Rp 850.155 - 106.269 25 x 50 x nil 2015: Rp 850,155 25 x Rp 150.730.601 2015: Rp 2.880.714 37.682.650 720.179 25 x Rp 150,730,601 2015: Rp 2,880,714 J u m l a h 37.682.650 826.448 T o t a l Pajak penghasilan dibayar di muka Payment of income taxes Pajak penghasilan - Pasal 23 853.176 421.292 Income tax - Article 23 Pajak penghasilan - Pasal 25 408.735 400.221 Income tax - Article 25 1.261.911 821.513 Taksiran pajak penghasilan pasal 29 36.420.739 4.935 Estimate income tax article 29 Utang pajak penghasilan pasal 29 Income tax payable article 29 Perusahaan 36.420.739 4.935 The Company Entitas anak 2.542.016 34.604 The subsidiaries J u m l a h 38.962.755 39.539 T o t a l Beban pajak penghasilan Corporate income tax Perusahaan 37.682.650 826.448 The Company Entitas anak 9.778.543 7.977.418 The subsidiaries J u m l a h 47.461.193 8.803.866 T o t a l Perhitungan pajak penghasilan badan untuk tahun 2016 sesuai dengan Surat Pemberitahuan Pajak SPT yang akan disampaikan ke Kantor Pajak. The calculation of income tax for the year 2016 is according to the Annual Tax Return SPT that will be submitted to the Tax Office. Perhitungan pajak penghasilan badan untuk tahun 2015 telah sesuai dengan SPT tahun yang bersangkutan. The calculation of income tax for the year 2015 is according to the related SPT for the year.