UTANG USAHA TRADE PAYABLES

Ekshibit E43 Exhibit E43 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2017 FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 11. UTANG USAHA Lanjutan

11. TRADE PAYABLES Continued

Rincian utang usaha berdasarkan jenis mata uang adalah sebagai berikut: Details of trade payables based on currencies are as follows: Setara dengan Rp Setara dengan Rp Equivalent to Rp Equivalent to Rp 30 Jun 2017 30 Jun 2017 30 Jun 2017 30 Jun 2017 31 Des 2016 31 Dec 2016 31 Des 2016 31 Dec 2016 R u p i a h 52.698.998.488 52.698.998.488 41.038.832.083 41.038.832.083 R u p i a h U S D - - - - U S D T o t a l 52.698.998.488 41.038.832.083 T o t a l 12. BEBAN MASIH HARUS DIBAYAR

12. ACCRUED EXPENSES 30 Jun 2017

30 Jun 2017 31 Des 2016 31 Dec 2016 Pihak ketiga Third parties Beban umum dan administrasi 6.342.397.342 8.577.874.333 General and administrative expenses Produksi 3.801.977.535 2.965.890.245 Production I k l a n 3.216.680.061 17.289.258.180 Advertising Lain-lain 983.086.895 1.460.036.733 O t h e r s Sub-total 14.344.141.833 30.293.059.491 Sub-total Pihak berelasi Related party Royalti Catatan 27 2.801.565.044 3.371.626.031 Royalties Note 27 T o t a l 17.145.706.877 33.664.685.522 T o t a l 13 . PERPAJAKAN

13. TAXATION

a. Utang Pajak

a. Taxes Payable 30 Jun 2017

30 Jun 2017 31 Des 2016 31 Dec 2016 Perusahaan The Company Pajak Penghasilan: Income Taxes: Pasal 21 1.532.062.617 549.799.095 Article 21 Pasal 23 188.670.938 248.901.290 Article 23 Pasal 29 1.000.318.955 36.029.851 Article 29 Pajak Pertambahan Nilai PPN 5.520.047.857 6.984.199.957 Value-Added Tax VAT Sub-total 7.863.758.491 7.818.930.193 Sub-total Entitas anak Subsidiaries Pajak Penghasilan: Income Taxes: Pasal 21 134.347.696 118.627.378 Article 21 Pasal 23 68.271.037 4.799.421 Article 23 Pasal 29 1.001.276.874 447.486.012 Article 29 Pajak Pertambahan Nilai PPN 101.013.863 2.469.289 Value-Added Tax VAT Sub-total 1.102.881.744 573.382.100 Sub-total T o t a l 8.966.640.235 8.392.312.293 T o t a l Ekshibit E44 Exhibit E44 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2017 FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 13. PERPAJAKAN Lanjutan

13. TAXATION Continued b. Pajak Kini

b. Current Tax

Rekonsiliasi antara laba rugi sebelum beban pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran penghasilan rugi kena pajak untuk tahun yang berakhir pada 30 Juni 2017 dan 31 Desember 2016 adalah sebagai berikut: A reconciliation between profit loss before income tax expense, as shown in the consolidated statements of profit and loss and other comprehensive income and estimated taxable income loss for the years ended 30 June 2017 and 31 December 2016 are as follows: 30 Jun 2017 30 Jun 2017 31 Des 2016 31 Dec 2016 Laba rugi sebelum beban pajak penghasilan menurut laporan laba rugi dan komprehensif lain konsolidasian 5.012.408.789 11.781.230.371 Profit loss before income tax expense per consolidated statements of profit and loss and other comprehensive income Dikurangi: Less: Laba rugi neto entitas anak sebelum beban pajak penghasilan 3.835.697.401 5.897.463.997 Net profit loss before income tax expense of subsidiaries Eliminasi 774.393.532 28.886.923 Elimination Laba rugi sebelum beban pajak penghasilan Perusahaan 1.951.104.920 5.854.879.451 Profit loss before income tax expense of the Company Beda temporer: Temporary differences: Beban imbalan kerja karyawan 5.569.646.600 10.208.275.541 Provision for employee benefits Realisasi beban imbalan kerja karyawan 480.324.137 597.731.690 Payments of employee benefits Kontribusi dana pensiun 3.204.000.000 4.000.000.000 Contributions to pension fund Pembayaran sewa pembiayaan 528.961.982 515.292.699 Payments of finance lease Penyisihan persediaan usang 322.580.346 33.620.384 Allowance for inventory obsolescence Beda tetap: Permanent differences: Beban pajak - 2.079.843.673 Tax expenses Beban penyusutan 106.358.847 200.620.716 Depreciation expense Beban representasi dan donasi 236.504.075 834.652.995 Representation and donation expenses Penghasilan bunga yang telah dikenakan pajak final 86.053.327 105.728.105 Interest income subjected to final tax Beban bunga yang telah dikenakan pajak final 18.239.465 - Interest expense subjected to final tax Laba atas penjualan aset tetap - final - - Gain on sales of property, plant and equipment – final Taksiran laba rugi fiskal Perusahaan sebelum kompensasi rugi fiskal 4.001.275.818 13.925.899.498 Estimated fiscal profit loss of the Company before compensation for tax loss Kompensasi rugi fiskal tahun: Compensation for tax loss from prior year: - 2 0 1 5 - 7.604.810.161 2 0 1 5 - Taksiran laba rugi fiskal Perusahaan 4.001.275.818 6.321.089.337 Estimated fiscal profit loss of the Company