Taksiran Tagihan Pajak Penghasilan Estimated Claim for Tax Refund

PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 30 September 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 9 Bulan yang Berakhir pada 30 September 2016 Tidak Diaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of September 30, 2016 Unaudited and December 31, 2015 Audited For the 9 Month Periods Ended September 30, 2016 Unaudited and 2015 Unaudited In Full Rupiah 80 rugi komprehensif. statement of comprehensive income. PT Kreasi Dasatama KD Pada tanggal 20 Juni 2014, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB dengan No. 000484061204614 atas pajak penghasilan pasal 28A tahun 2012 sebesar Rp 2.664.200.534. PT Kreasi Dasatama KD On June 20, 2014, the Company received an assessment letter on tax overpayment SKPLB with No. 000484061204614 on income tax article 28A year 2012 amounting to Rp2,664,200,534. Berdasarkan Surat Ketetapan Pajak Lebih Bayar tersebut, lebih bayar pajak dibayar oleh Kantor Pajak melalui Surat Perintah Membayar Kelebihan Pajak SPMKP No. 80136046-0130-2014 pada tanggal 16 Juli 2014 sebesar Rp2.663.700.534 dan sisa saldo ditagihkan melalui Surat Tagihan Pajak STP dengan No. 000451061204614 tanggal 20 Juni 2014 atas denda Pasal 7 KUP sebesar Rp500.000. Based on the Letter of Tax Overpayment, the overpayment of taxes paid by the Tax Office through Excess Tax Payment Order SPMKP No. 80136046-0130-2014 dated July 16, 2014 amounting to Rp2,663,700,534 and charged the remaining balance through Tax Collection Letters STP with No. 000451061204614 dated June 20, 2014 on penalties Article 7 KUP amounting to Rp500,000. Pada tahun 2013, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000264061140613 atas pajak penghasilan 23 tahun 2011 tanggal 18 Juni 2013 sebesar Rp 1.912.736.367. In 2013, the Company received an Assessment Letter on Tax Overpayment SKPLB No. 000264061140613 on income tax article 23 in year 2011 on June 18, 2013 amounting to Rp1,912,736,367. Berdasarkan SKPLB tersebut, lebih bayar pajak dibayar oleh Kantor Pajak melalui Surat Perintah Membayar Kelebihan Pajak SPMKP No. 80080046-2013 pada tanggal 11 Juli 2013 sebesar Rp 1.907.071.327 dan sisanya akan dibayar untuk Surat Ketetapan Pajak Kurang Bayar SKPKB atas Pajak Penghasilan Pasal 23 tahun 2011 dengan surat No. 00110114613 tanggal 18 Juni 2013 sebesar Rp5.665.040. Based on those SKPLB the overpayment tax paid by the Tax Office through Excess Tax Payment Order SPMKP No. 80080046-2013 on July 11, 2013 amounted to Rp1,907,071,327 and the remaining balance will be paid to Tax Underpayment Assesment Letter SKPKB of Income Tax Article 23 in year 2011 by letter No. 00110114613 dated June 18, 2013 amounted to Rp5,665,040. Pada tanggal 22 April 2015, KD menerima pembayaran atas SKPLB tersebut melalui Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000254061304615 sebesar Rp1.195.728.000. In April 22, 2015, KD has received payment for those SKPLB through Excess Tax Payment Order SPMKP No. 000254061304615 amounting to Rp1,195,728,000. Pada tanggal 5 April 2016, KD menerima pembayaran atas SKPLB tersebut melalui Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000244061404616 atas pajak penghasilan pasal 28A tahun 2014 sebesar Rp533.758.050. On 5 April 2016, KD receive payments for the tax overpayment through assessment letter on tax overpayment SKPLB No. 000244061404616 income tax article 28A of the year 2014 amounted to Rp533.758.050. PT Unipack Plasindo UPC Pada tanggal 29 Juni 2016, UPC telah menerima Surat Perintah Pemeriksaan Pajak PPh Badan tahun 2015 dengan No. PRIN 00325WPJ.22KP.0705RIK.SIS2016. PT Unipack Plasindo UPC On June 29, 2016, UPC has received Letter for 2015 corporate income tax audit No. PRIN-00 325WPJ.22KP.0705RIK.SIS2016. Pada tanggal 30 Juni 2016, UPC telah menerima Surat Perintah Pemeriksaan Pajak PPN tahun 2015 On June 30, 2016, UPC has received a letter for 2015 VAT audit under No. PRIN-00 390 WPJ.22 PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 30 September 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 9 Bulan yang Berakhir pada 30 September 2016 Tidak Diaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of September 30, 2016 Unaudited and December 31, 2015 Audited For the 9 Month Periods Ended September 30, 2016 Unaudited and 2015 Unaudited In Full Rupiah 81 dengan No. PRIN- 00390WPJ.22KP.0705RIK.SIS2016 sampai dengan 30 Juni 2016 masih dalam proses pemeriksaan. KP.0705 RIK.SIS 2016 up to June 30, 2016 is still in the review process. Pada tanggal 5 Februari 2016, UPC telah menerima pembayaran atas Surat Ketetapan Pajak Lebih Bayar PPh Badan No. 000384060843110 yang diterima sebesar Rp635.270.180. On February 5, 2016, UPC has received payment for the assessment letter on tax overpayment of corporate income tax No. 000384060843110 received by Rp635.270.180. Pada Tanggal 11 Maret 2016, UPC telah menerima pembayaran atas Surat Ketetapan Pajak Lebih Bayar PPN untuk tahun 2014 No.000134071443116 dan No.00042071443116 tertanggal 27 Januari 2016 sebesar Rp1.163.650.219. As of March 11, 2016, UPC has received payment for the assessment letter on tax overpayment of VAT for 2014 No.00013 4071443116 and No.0004 2071443116 dated January 27, 2016 amounting to Rp1.163 650 219. Pada tanggal 5 Februari 2016, UPC telah menerima pembayaran atas Surat Ketetapan Pajak Lebih Bayar PPh Badan No. 000384060843110 untuk tahun 2008 tanggal 7 April 2010 melalui surat permohonan transfer membayar kelebihan pajak dengan No. S-9122WPJ.22KP.07062015 tanggal 16 Desember 2015 sebesar Rp635.270.180. On February 5, 2016, UPC has received payment for the assessment letter on tax overpayment of corporate income tax No. 000384060843110 for the year 2008 dated April 7, 2010 through a written request to pay transfer tax advantages with No. S- 9122 WPJ.22 KP.0706 2015 dated December 16, 2015 amounted to Rp635.270.180. Taksiran Tagihan Pajak Penghasilan PPh 28A milik UPC untuk tahun pajak 2015 dan 2014 masing-masing sebesar Rp780.396.963 dan Rp764.273.413. Sampai dengan tanggal laporan, belum terdapat pemeriksaan pajak. Estimated Claim for Tax Refund Arcticle 28A owned by UPC for fiscal years 2015 and 2014 are amounting to Rp780,396,963 and Rp764,273,413, respectively. As of the report date, there is not yet tax inspection. Atas Surat Ketetapan Pajak Lebih Bayar PPh pasal 28A No. 000384060843110 tanggal 7 April 2010 sebesar Rp635.270.180, UPC telah mengajukan surat keberatan tertanggal 15 Juni 2010 No. 489KEUUPCVI10 dan 488KEUUPCVI10. Pada tanggal 30 Mei 2011, UPC menerima Keputusan Direktur Jenderal Pajak Nomor KEP-903WPJ.22BD.062011 dan KEP- 904WPJ.22BD.062011 yang menolak keberatan tersebut. Atas Keputusan Direktur Jenderal Pajak tersebut, UPC telah mengajukan banding ke Pengadilan Pajak melalui surat No. 0650KEUUPCVIII11 dan 0651KEUUPCVIII11 tertanggal 22 Agustus 2011. For Overpayment Tax Assesment Letter income tax article 28A No. 000384060843110 dated April 7, 2010 amounted to Rp635,270,180, UPC has submitted an objection letter dated June 15, 2010 No. 489KEUUPCVI10 and 488KEUUPCVI10. At May 30, 2011, UPC received decision letter of the Directorate General of Taxation Office No. KEP- 903WPJ.22BD.062011 and KEP- 904WPJ.22BD.062011 which rejected to the objection letter. UPC has been submitted an appeal to the Tax Court through letter No. 0650KEUUPCVIII11 and 0651KEUUPCVIII11 dated August 22, 2011. Pada tanggal 18 November 2015, UPC menerima Keputusan Pengadilan Pajak dengan No. Put.65889PPM.XVB152015 dan No. Put.65890PPM.XVB162015 yang menjelaskan mengenai mengabulkan seluruhnya Permohonan Banding terhadap Keputusan Terbanding Nomor: KEP-903WPJ .22BD.062011 dan KEP- 904WPJ.22BD.062011. On November 18, 2015, UPC received the tax Court Decision with Number Put. 65889PPM.XVB152015 and Put. 65890PPM.XVB162015 describing the grant entirely Appeal against Decision No. KEP- 903WPJ.22BD.062011 and KEP- 904WPJ.22BD.062011. PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 30 September 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 9 Bulan yang Berakhir pada 30 September 2016 Tidak Diaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of September 30, 2016 Unaudited and December 31, 2015 Audited For the 9 Month Periods Ended September 30, 2016 Unaudited and 2015 Unaudited In Full Rupiah 82 Atas Surat Ketetapan Pajak Lebih Bayar PPN No. 000324071243314 tanggal 29 Desember 2014 sebesar Rp367.382.610, UPC telah mengajukan surat keberatan tertanggal 6 Januari 2015 No. 006KEUUPCI15. Pada tanggal 30 Mei 2011, UPC menerima Keputusan Direktur Jenderal Pajak Nomor KEP 0030.PPNWPJ.22KP.07032015 yang menerima keberatan tersebut. For Overpayment Tax Assesment Letter Value Added Tax No. 000324071243314 dated Decemeber 29, 2014 amounted to Rp367,382,610, UPC has submitted an objection letter dated January 6, 2015 No. 006KEUUPCI15. At May 30, 2011, UPC received decision letter of the Directorate General of Taxation Office No. KEP- 0030.PPNWPJ.22KP.07032015 which accepted to the objection letter. UPC telah menerima pembayaran atas Surat Ketetapan Pajak Lebih Bayar PPN No. 000324071243314 tanggal 29 Desember 2014 melalui surat perintah membayar kelebihan pajak No. 80036-431-0036-2015 tanggal 28 Januari 2015 yang diterima tanggal 5 Februari 2015 sebesar Rp356.582.614. UPC has received payment for Overpayment Tax Assesment Letter Value Added Tax No. 000324071243314 December 29, 2014 by letter orders to pay the excess tax paying No. 80036- 431-0036-2015 dated January 28, 2015 that received on February 5, 2015 amounting to Rp356,582,614. PT Alsynite Indonesia AI Taksiran Tagihan Pajak Penghasilan PPh 28A tahun 2009 merupakan milik AI. Sampai dengan tanggal laporan, belum terdapat pemeriksaan pajak. PT Alsynite Indonesia AI Estimated Claim for Tax Refund Arcticle 28 A year 2009 owned by AI. As of the report date, there is not yet tax inspection. c. Utang Pajak c. Tax Payables 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Tidak Diaudit Diaudit Unaudited Audited Rp Rp Perusahaan The Company Pajak Penghasilan Pasal 21 203.161.681 235.731.755 Income Tax Article 21 Pajak Penghasilan Pasal 23 103.030.926 130.642.101 Income Tax Article 23 Pajak Penghasilan Pasal 25 475.518.296 -- Income Tax Article 25 Pajak Penghasilan Pasal 29 1.382.477.174 -- Income Tax Article 29 Pajak Pertambahan Nilai 775.375.753 149.539.792 Value Added Tax Sub Total 2.939.563.830 515.913.648 Sub Total Entitas Anak Subsidiaries Pajak Penghasilan Pasal 42 1.417.686.459 591.155.680 Income Tax Article 4 2 Pajak Penghasilan Pasal 21 202.038.214 370.605.034 Income Tax Article 21 Pajak Penghasilan Pasal 23 280.670.335 270.980.904 Income Tax Article 23 Pajak Penghasilan Pasal 25 145.857.750 643.550.576 Income Tax Article 25 Pajak Penghasilan Pasal 26 -- 3.104.505 Income Tax Article 26 Pajak Penghasilan Pasal 29 6.026.316.525 105.137.272 Income Tax Article 29 Pajak Pertambahan Nilai 3.190.285.262 4.242.001.327 Value Added Tax Sub Total 11.262.854.545 6.226.535.298 Sub Total Total 14.202.418.375 6.742.448.946 Total PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 30 September 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 9 Bulan yang Berakhir pada 30 September 2016 Tidak Diaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of September 30, 2016 Unaudited and December 31, 2015 Audited For the 9 Month Periods Ended September 30, 2016 Unaudited and 2015 Unaudited In Full Rupiah 83 d. Manfaat Beban Pajak Penghasilan d. Benefit Expense Income Tax 30 September 2016 30 September 2015 September 30, 2016 September 30, 2015 Tidak Diaudit Tidak Diaudit Unaudited Unaudited Rp Rp Perusahaan The Company Pajak Kini 19.282.566.000 9.994.768.432 Current Tax Pajak Tangguhan 2.135.081.889 3.796.556.815 Deferred Tax Sub Total Perusahaan 17.147.484.111 6.198.211.617 The Company Sub Total Entitas Anak Subsidiaries Pajak Kini 9.729.817.107 2.213.969.714 Current Tax Pajak Tangguhan 927.874.330 2.150.372.250 Deferred Tax Sub Total Entitas Anak 8.801.942.777 63.597.464 Subsidiaries Sub Total Total 25.949.426.888 6.261.809.081 Total Pajak Kini Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan keuangan dan taksiran penghasilan kena pajak untuk tahun-tahun yang berakhir pada tanggal 30 September 2016 dan 2015 adalah sebagai berikut: Current Tax A reconciliation between income before tax expense as presented in the financial statements and the estimated taxable income for the years ended September 30 2016 and 2015 is as follows: 30 September 2016 30 September 2015 September 30, 2016 September 30, 2015 T idak Diaudit T idak Diaudit Unaudited Unaudited Rp Rp Laba Konsolidasian Sebelum Consolidated Profit Before Pajak Penghasilan 131.969.913.404 131.829.840.410 Income Tax Dikurangi: Less: Laba Entitas Anak Sebelum Profit of Subisidiaries Before Beban Pajak Penghasilan 77.548.947.046 119.111.858.045 Income Tax Eliminasi 10.693.000.606 10.145.823.474 Elimination Pajak Penghasilan Final 5.817.026.617 11.789.624.978 Final Income Tax Laba Sebelum Pajak Penghasilan Profit Before Income Tax of Perusahaan 70.930.993.581 34.653.430.817 the Company Beda T etap: Permanent Difference: Peny usutan 2.095.976.731 1.616.284.166 Depreciation Denda Pajak 320.428.139 152.742.615 Tax Penalty Marketing dan Beban Sewa 75.381.288 315.049.285 Marketing and Rent Expenses Gaji, Upah, dan Tunjangan 11.150.000 90.141.000 Salary and Allowance Div iden dari Entitas Anak 2.970.000.000 3.960.000.000 Dividend from Subsidiaries Lain-lain 501.201.571 348.933.842 Others Penghasilan yang telah dikenakan Income subject to Pajak Final Final Tax Pendapatan Bunga 1.816.699.647 8.423.733.601 Interest Income Pendapatan Sewa 558.495.000 -- Rent Income 2.341.056.918 9.860.582.693