BEBAN PENJUALAN SELLING EXPENSES

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014 Lanjutan NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued - 99 - Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba fiskal adalah sebagai berikut: The reconciliation between profit before tax per consolidated statements of profit or loss and other comprehensive income and taxable income are as follows: 2015 Rp’000 Laba sebelum pajak menurut laporan Profit before tax per consolidated laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 1.138.920.945 other comprehensive income Pendapatan dividen dari entitas anak Dividend income from subsidiaries and dan entitas asosiasi 475.833.500 associates Laba entitas anak sebelum pajak 1.238.735.072 Profit before tax of the subsidiaries Bagian laba bersih entitas asosiasi 110.803.136 Share in net income of associates Laba sebelum pajak Perusahaan 265.216.237 Profit before tax of the Company Pendapatan yang sudah diperhitungkan atau dibayar pajak penghasilan final 288.596.596 Income subject to final tax Rugi sebelum pajak dari pendapatan yang Loss before tax of non-final taxable tidak terutang pajak penghasilan final 23.380.359 income Perbedaan yang tidak dapat Differences which cannot be diperhitungkan menurut fiskal: accounted for by fiscal: Kesejahteraan karyawan 16.288.579 Employee welfare Denda pajak 10.264.323 Tax penalty Sumbangan 8.017.000 Donation Lain-lain 456.629 Others Jumlah 35.026.531 Total Laba fiskal tahun berjalan 11.646.172 Taxable income current year Beban pajak kini 2.911.543 Current tax expense Dikurangi pajak penghasilan dibayar Less repayment of income taxes - dimuka - Pasal 23 1.259.487 Article 23 Utang pajak penghasilan non final Income tax payable non final Perusahaan 1.652.056 The Company Entitas anak 1.915.279 Subsidiaries Utang pajak penghasilan non final 3.567.335 Income tax payable non final CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014 Lanjutan NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued - 100 - Pajak Tangguhan Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred Tax The details of the deferred tax assets and liabilities are as follows: Dikreditkan Dikreditkan dibebankan dibebankan Dikreditkan ke penghasilan Dikreditkan ke penghasilan dibebankan komprehensif lain dibebankan komprehensif lain ke laba rugi Credited charged ke laba rugi Credited charged Credited to other Credited to other 1 Januari charged to comprehensive 31 Desember charged to comprehensive 31 Desember January 1, profit or loss income during December 31, profit or loss income during December 31, 2014 during the year the year 2014 during the year the year 2015 Rp’000 Rp’000 Rp’000 Rp’000 Rp’000 Rp’000 Rp’000 CPP CPP Cadangan piutang tidak Allowance f or impairment tertagih 117.859 109.287 - 8.572 8.572 - - losses Liabilitas imbalan Post-employ ment pasca kerja 187.098 452.200 1.872.945 2.512.243 556.179 363.088 2.705.334 benef its obligation Aset pajak tangguhan 304.957 342.913 1.872.945 2.520.815 547.607 363.088 2.705.334 Def erred tax assets BSP BSP Rugi f iskal 9.168.250 3.103.064 - 12.271.314 2.380.042 - 14.651.356 Fiscal losses Perbedaan antara Dif f erence between peny usutan komersial commercial and dan f iskal 1.098.623 487.108 - 1.585.731 697.845 - 2.283.576 f iscal Aset pajak tangguhan 8.069.627 2.615.956 - 10.685.583 1.682.197 - 12.367.780 Def erred tax assets GPL GPL Rugi f iskal 18.943.108 39.987.566 - 58.930.674 5.876.821 - 64.807.495 Fiscal losses Perbedaan antara Dif f erence between peny usutan komersial commercial and dan f iskal 906.401 4.658.219 - 5.564.620 5.348.203 - 10.912.823 f iscal Liabilitas imbalan Post-employ ment pasca kerja 385.400 321.842 314.113 393.129 264.228 98.181 30.720 benef its obligation Aset pajak tangguhan 18.422.107 35.651.189 314.113 53.759.183 264.390 98.181 53.925.392 Def erred tax assets SAI SAI Rugi f iskal 2.518.651 188.690 - 2.707.341 900.437 - 3.607.778 Fiscal losses Perbedaan antara Dif f erence between peny usutan komersial commercial and dan f iskal 63.831 151.981 - 215.812 151.982 - 367.794 f iscal Cadangan piutang tidak Allowance f or impairment tertagih 1.050 1.050 - - 375.000 - 375.000 losses Amortisasi sewa tanah 187.500 93.750 - 281.250 315.403 - 34.153 Amortization of land lease Aset pajak tangguhan 2.268.370 58.091 - 2.210.279 688.858 - 2.899.137 Def erred tax assets AKS AKS Rugi f iskal 217.915 72.307 - 290.222 54.702 - 344.924 Fiscal losses Aset pajak tangguhan 217.915 72.307 - 290.222 54.702 - 344.924 Def erred tax assets BPS BPS Rugi f iskal - 9.096.830 - 9.096.830 944.052 - 10.040.882 Fiscal losses Liabilitas imbalan Post-employ ment pasca kerja 1.017 204.688 3.457 207.128 182.616 70.597 319.147 benef its obligation Aset liabilitas pajak Def erred tax assets tangguhan 1.017 9.301.518 3.457 9.303.958 1.126.668 70.597 10.360.029 liabilities TTLM TTLM Liabilitas imbalan Post-employ ment pasca kerja - - - - 105.035 18.265 123.300 benef its obligation Aset pajak tangguhan - - - - 105.035 18.265 123.300 Def erred tax assets Jumlah aset pajak tangguhan 29.281.959 47.925.792 1.562.289 78.770.040 4.469.457 513.601 82.725.896 Total def erred tax assets CIP CIP Perbedaan antara Dif f erence between peny usutan komersial commercial and dan f iskal 170.219 94.627 - 264.846 94.626 - 359.472 f iscal Liabilitas pajak tangguhan 170.219 94.627 - 264.846 94.626 - 359.472 Def erred tax liabilities