ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2015 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the Nine-Month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 97 20. PERPAJAKAN 20. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Pajak Pertambahan Nilai 138.603.712 67.834.785 Value Added Tax Total 138.603.712 67.834.785 Total b. Utang Pajak b. Taxes Payable Utang pajak terdiri dari: Taxes payable consists of: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Pajak Pertambahan Nilai 41.667.783 27.403.822 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 7.965.542 10.596.605 Article 21 Pasal 23 2.940.696 3.180.636 Article 23 Pasal 25 33.052.165 25.671.155 Article 25 Pasal 29 219.457.283 79.537.488 Article 29 Pasal 26 1.455.033 4.078.603 Article 26 Pajak Penghasilan Final 1.843.572 1.112.491 Final Income Tax Total 308.382.074 151.580.800 Total Rincian klaim atas pengembalian pajak pada tanggal 30 September 2015 dan 31 Desember 2014 adalah sebagai berikut: The details of estimated claims for tax refund as of September 30, 2015 and December 31, 2014 are as follows: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Klaim atas pengembalian pajak Claims for tax refund Penghasilan Badan: Income Taxes: Perusahaan Company 2014 11.693.633 11.693.633 2014 Entitas anak Subsidiaries 2015 16.347.217 - 2015 2014 16.098.260 16.728.260 2014 2013 - 20.310.800 2013 Total 44.139.110 48.732.693 Total The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2015 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the Nine-Month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 98 21. PINJAMAN JANGKA PANJANG 21. LONG-TERM PAYABLES Pinjaman jangka panjang terdiri dari pinjaman bank dan utang sewa pembiayaan. Rincian atas pinjaman bank adalah sebagai berikut: Long-term payables consist of bank loans and finance lease payables. The details of bank loans are as follows: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Pinjaman bank Bank loans PT Bank Central Asia Tbk 220.765.701 1.326.836.890 PT Bank Central Asia Tbk Bangkok Bank Public Co. Ltd., Thailand - 346.084.373 Bangkok Bank Public Co. Ltd., Thailand The Siam Commercial Bank The Siam Commercial Bank Public Co. Ltd., Thailand - 16.470.369 Public Co. Ltd., Thailand Subtotal 220.765.701 1.689.391.632 Sub-total Dikurangi bagian yang akan jatuh tempo dalam waktu satu tahun: Less current maturities: PT Bank Central Asia Tbk 21.689.285 295.607.321 PT Bank Central Asia Tbk Bangkok Bank Public Co. Ltd., Thailand - 88.727.163 Bangkok Bank Public Co. Ltd., Thailand The Siam Commercial Bank The Siam Commercial Bank Public Co. Ltd., Thailand - 6.727.510 Public Co. Ltd., Thailand Subtotal 21.689.285 391.061.994 Sub-total Setelah dikurangi bagian yang akan jatuh tempo dalam waktu satu tahun: Net of current maturities: PT Bank Central Asia Tbk 199.076.416 1.031.229.569 PT Bank Central Asia Tbk Bangkok Bank Public Co. Ltd., Thailand - 257.357.210 Bangkok Bank Public Co. Ltd., Thailand The Siam Commercial Bank The Siam Commercial Bank Public Co. Ltd., Thailand - 9.742.859 Public Co. Ltd., Thailand Neto 199.076.416 1.298.329.638 Net PT Bank Central Asia Tbk PT Bank Central Asia Tbk Perusahaan The Company Berdasarkan Akta Perjanjian Kredit No. 47 tanggal 30 Januari 2012, yang telah diubah dengan Akta Perubahan dan Pernyataan Kembali atas Perjanjian Kredit No. 45 tanggal 27 Maret 2012 yang diaktakan oleh Stephanie Wilamarta, S.H., Perusahaan menandatangani perjanjian kredit dengan PT Bank Central Asia Tbk “BCA” sehubungan dengan pemberian fasilitas kredit yang terdiri dari: Based on Deed of Credit Agreement No. 47 dated January 30, 2012, which has been amended with Amendment and Restatement of Credit Agreement No. 45 dated March 27, 2012 as notarized by Stephanie Wilamarta, S.H., the Company signed a credit agreement with PT Bank Central Asia Tbk “BCA” regarding a credit facility, which consists of: - Fasilitas Kredit Lokal dengan jumlah tidak melebihi Rp125 miliar. - Local Credit facility with an amount not exceeding Rp125 billion. - Fasilitas Revolving Time Loan dengan jumlah pokok tidak melebihi Rp750 miliar. - Revolving Time Loan facility with principal not exceeding Rp750 billion. - Fasilitas Kredit Investasi dengan jumlah pokok tidak melebihi Rp1,5 triliun. - Investment Credit facility with principal not exceeding Rp1.5 trillion. - Fasilitas Omnibus Letter Of Credit “LC” yang terdiri dari Sight LC, Usance LC, SKBDN Atas Unjuk, SKBDN Berjangka, Bank Garansi dan Standby LC, dengan jumlah pokok tidak melebihi Rp125 miliar. - Omnibus Letter of Credit “LC” facility, which consists of Sight LC, Usance LC, Sight SKBDN, Usance SKBDN, Bank Guarantee and Standby LC, with principal not exceeding Rp125 billion.