UTANG USAHA TRADE PAYABLES

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 93 - 23. UTANG LAIN-LAIN

23. OTHER PAYABLES a. Utang Lain-lain

– Lancar a. Other Payables - Current 30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Pihak ketiga: Third parties: Utang pembelian aset tetap 129.111.375 117.960.556 Purchase of fixed assets payables Uang titipan 21.390.302 9.020.053 Deposits received Lainnya 40.233.237 55.724.328 Others Jumlah 190.734.914 182.704.937 Subtotal Pihak berelasi 74.376.220 32.295.840 Related parties Jumlah 265.111.134 215.000.777 Total Utang lain-lain kepada pihak berelasi terutama berkaitan dengan transaksi penyediaan jasa untuk proyek pembangunan pabrik baru dan pembelian aset tetap lainnya. Other payables to related parties mainly related to the services for the construction of new plants and other fixed assets. b. Liabilitas Jangka Panjang Lainnya b. Other Non-Current Liabilities 30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Sewa jangka panjang 114.067.659 8.706.024 Long-term prepaid rent Pendapatan tangguhan 2.080.677 3.143.891 Deferred income Retensi 105.142 105.142 Retention Jumlah 116.253.478 11.955.057 Total 24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES 30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Productivity allowances, Promosi peningkatan penjualan 252.620.349 199.207.341 Sales promotion Pengangkutan 147.335.729 105.618.002 Transportation Asuransi, sewa dan ekspedisi 75.978.907 9.587.481 Insurance, rent and expedition Bina lingkungan 8.531.002 5.152.867 Partnership program Pemeliharaan 7.501.657 3.546.785 Maintenance Jasa profesional 6.650.832 32.680.458 Professional fees Retribusi pertambangan 6.329.392 7.411.840 Mining rights fees Beban pengantongan 5.189.140 213.103 Packer fees Listrik 2.207.560 4.377.619 Electricity Bunga - 190.373 Interest Lain-lain di bawah Rp1.000.000 70.101.282 77.448.249 Others below Rp 1,000,000 582.445.850 445.434.118 DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 94 - 25. UTANG PAJAK

25. TAXES PAYABLE

30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Perseroan The Company PPh badan Catatan 39 16.060.023 92.175.405 Corporate Income tax Note 39 Utang pajak lain Other taxes payable PPh Pasal 21 3.129.258 5.446.898 Income tax Article 21 PPh Pasal 22 3.136.983 3.099.382 Income tax Article 22 PPh Pasal 22 Rekanan 3.256.289 - Income tax Article 22 Counterparty PPh Pasal 23 dan 26 8.372.911 2.654.319 Income tax Articles 23 and 26 Pajak penghasilan final 1.192.070 1.268.298 Final income tax Pajak Pertambahan Nilai 109.240.902 91.520.164 Value Added Tax Pajak Pertambahan Nilai - WAPU - 14.262.132 Value Added Tax - Tax Collector Jumlah 112.268.390 210.426.599 Total Entitas anak Subsidiaries PPh badan 25.759.287 967.122 Corporate Income tax Utang pajak lain Other taxes payable PPh Pasal 21 741.935 11.646.823 Income tax Article 21 PPh Pasal 22 3.744.084 2.598.821 Income tax Article 22 PPh Pasal 22 Rekanan - - Income tax Article 22 Counterparty PPh Pasal 23 dan 26 2.378.412 2.313.027 Income tax Articles 23 and 26 Pajak penghasilan final 4.703.447 4.419.166 Final income tax Pajak Bumi dan Bangunan 3.981.846 6.578.857 Land and Building Tax Pajak Pertambahan Nilai 52.807.255 27.764.822 Value Added Tax Lainnya 18.947.885 4.971.767 Others Jumlah 113.064.151 61.260.405 Total Jumlah 225.332.541 271.687.004 Total Perseroan ditunjuk sebagai Wajib Pajak Pungut “WAPU” Pajak Pertambahan Nilai berdasarkan Peraturan Menteri Keuangan PMK Nomor: 85PMK.032012 tentang Penunjukan Badan Usaha Milik Negara sebagai WAPU Pajak Pertambahan Nilai oleh Direktorat Jenderal Pajak pada tanggal 20 Juni 2012, yang berlaku efektif per tanggal 1 Juli 2012. The Company was appointed as a value added tax collector WAPU based on the Ministry of Finance regulation PMK Number: 85PMK.032012 concerning the appointment of State Owned Enterprises as WAPU VAT by Directorate General of Taxes DGT on June 20, 2012, effective on July 1, 2012. Utang pajak pertambahan nilai termasuk estimasi penyisihan yang dibuat SP sebesar Rp 41.452.329 untuk denda atas keterlambatan pelaporan pajak pertambahan nilai untuk tahun pajak 2003 dan 2002. Penyisihan ini dibuat karena dalam suratnya tertanggal 9 Maret 2006, Direktorat Jenderal Pajak mengkonfirmasikan bahwa tidak adanya surat permohonan resmi untuk perpanjangan ijin sentralisasi pajak pertambahan nilai dapat menyebabkan SP dianggap menerapkan desentralisasi dalam administrasi pajak pertambahan nilai. Value added tax payable includes SP’s provision for tax penalties amounting to Rp 41,452,329 arising from the late reporting of value added tax for 2003 and 2002. This provision was made based on a letter dated March 9, 2006 in which the Directorate General of Taxation confirmed that in the absence of a formal application letter for extension of centralization for its value added tax administration, SP would be deemed as applying decentralization for value added tax purposes. Pada tahun 2014, SP telah mengakui pendapatan lain-lain dari estimasi penyisihan denda atas keterlambatan pembayaran pajak pertambahan nilai 2003 dan 2002 sehubungan dengan kadaluwarsa masa pajak. In 2014, SP has recognized other income from an estimated provision for tax penalties arising from the late reporting of value added tax for 2003 and 2002 as it was already expired.