OPERATING REVENUE continued AR HK 2016 Low Res

PT HUTAMA KARYA PERSERO DAN ENTITAS ANAK PT HUTAMA KARYA PERSERO AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEAR ENDED 31 DESEMBER 2016 31 DECEMBER 2016 Dinyatakan dalam Rupiah Penuh Expressed in Rupiah 40. PERPAJAKAN lanjutan 40. TAXATION continued SKPLB PPN Jan Assessment letter on tax overpayment of VAT Jan SKPLB PPN Feb Assessment letter on tax overpayment of VAT Feb SKPLB PPN Mar Assessment letter on tax overpayment of VAT Mar SKPLB PPN Apr Assessment letter on tax overpayment of VAT Apr SKPLB PPN Mei Assessment letter on tax overpayment of VAT May SKPLB PPN Juni Assessment letter on tax overpayment of VAT Jun SKPLB PPN Juli Assessment letter on tax overpayment of VAT Jul SKPLB PPN Agst Assessment letter on tax overpayment of VAT Aug SKPLB PPN Sept Assessment letter on tax overpayment of VAT Sep SKPLB PPN Okt Assessment letter on tax overpayment of VAT Oct SKPLB PPN Nop Assessment letter on tax overpayment of VAT Nov SKPLB PPN Des Assessment letter on tax overpayment of VAT Dec Lebih Bayar Over Payment Sub Jumlah DipindahkanSub Total Carried Forward 26 2013 2013 STP PPh Final Jan Tax Assessment Letter Final Income Tax-Jan 000141401309316 1.321.267 13 2013 STP PPh Final Mei Tax Assessment Letter Final Income Tax-May 20 2013 STP PPh Final NovTax Assessment Letter Final Income Tax-Nov 000221401309316 16.739.166 11 2013 STP Ps 23 Des Tax Collection Letter Article 23 Dec 000031031309316 22.342.254 12 124.068.057 6.166.844 16 STP PPN PUT JulTax Collection LetterVAT collector - Jul STP Ps 23 Jul Tax Collection Letter Article 23 Jul 000051031309316 1.070.145 7 2013 STP Ps 23 Agst Tax Collection Letter Article 23 Aug 000061031309316 29 2013 2013 STP Ps 23 Nov Tax Collection Letter Article 23 Nov 000091031309316 27.392.306 28 2013 STP PPN PUT SeptTax Collection LetterVAT collector - Sep 000091871309316 72.670.670 2013 27 2013 STP PPN PUT AgstTax Collection LetterVAT collector - Aug 000081871309316 1.808.702 2013 STP PPh Final Apr Tax Assessment Letter Final Income Tax-Apr 25 2013 STP PPN PUT MeiTax Collection LetterVAT collector - May 000061871309316 92.963.091 STP PPN PUT OktTax Collection LetterVAT collector - Oct 000101871309316 160.551.141 24 2013 STP PPN PUT AprTax Collection LetterVAT collector - Apr 000051871309316 15.529.376 460.000 STP PPh Final Okt Tax Assessment Letter Final Income Tax-Oct 000211401309316 000171401309316 4.926.202 1.904.007.617 000071871309316 STP PPh Final JulTax Assessment Letter Final Income Tax-Jul 000181401309316 40.248.783 17 2013 STP PPh Final Agst Tax Assessment Letter Final Income Tax-Aug 000191401309316 000151401309316 18.074.742 000161401309316 18.842.546 15 2013 STP PPh Final Jun Tax Assessment Letter Final Income Tax-Jun STP Ps 23 Apr Tax Collection Letter Article 23 Apr 2013 3 2013 STP Ps 22 Des Tax Collection Letter Article 22 Dec 000031021309316 697.842.507 4 2013 000081031309316 5.815.004 10 14.390.647 14 21 2013 STP PPN PUT JanTax Collection LetterVAT collector - Jan 000021871309316 71.061.666 22 2013 STP PPN PUT FebTax Collection LetterVAT collector - Feb 000031871309316 56.192.360 23 2013 STP PPN PUT MarTax Collection LetterVAT collector - Mar 000041871309316 109.519.379 Nilai PPN lebih bayar sebesar Rp147.697.244.085 telah cair di bulan Juli 2016. Values VAT overpayment amounting to Rp147.697.244.085 been received redeemed in July 2016. SKPKB masa pajak tahun 2013 dan 2014 Perseroan telah mengajukan penghapusan sanksi sesuai Peraturan Menteri Keuangan Nomor PMK- 91PMK.032015 sebagai berikut : Underpayment Tax Assessment Letter for the tax period in 2013 and 2014, the Company has filed the removal of sanctions in accordance Finance Minister Regulation No. PMK-91 PMK.03 2015 as follows: No. Tahun Pajak Objek Pajak Nomor Hasil Pemeriksaan Jumlah Kurang Lebih Bayar Fiscal Year Tax Object Assessment Note Number Total of Under Over Payment 1 2013 STP Ps 22 Agst Tax Collection Letter Article 22 Aug 000011021309316 63.862.580 2 2013 STP Ps 22 Okt Tax Collection Letter Article 22 Oct 000021021309316 31.703.282 No. Tahun Pajak Objek Pajak Nomor Hasil Pemeriksaan Jumlah Kurang Bayar Fiscal Year Tax Object Assessment Note Number Total of Under Payment Untuk masa pajak 2013 Perseroan telah menerima Surat Ketetapan Pajak Kurang Bayar dan Lebih Bayar SKPKB dan SKPLB dengan rincian sebagai berikut: For the 2013 tax period, the Company received assessment letters on tax underpayment and overpayment SKPKB dan SKPLB with details as follows: Sampai saat ini proses penghapusan sanksi masih dalam proses di Direktorat Jenderal Pajak cq. Kantor Wilayah Wajib Pajak Besar. Until now, the process of removal of sanctions is still in process at the Directorate General of Taxes cq. Large Taxpayer Regional Office. 147.697.244.085 000031031309316 90.000 5 2013 STP Ps 23 Mei Tax Collection Letter Article 23 May 000041031309316 1.612.800 6 8 2013 5.032.513.168 9 2013 10.767.384.298 10 2013 2013 4.465.277.257 5 2013 7.892.709.136 6 2013 8.273.451.788 7 2013 8.362.672.436 000274071309316 30 2013 STP PPN PUT NopTax Collection LetterVAT collector - Nov 000111871309316 185.443.507 18 2013 STP PPh Final Sept Tax Assessment Letter Final Income Tax-Sep 000201401309316 36.642.774 19 2013 8 2013 STP Ps 23 Sept Tax Collection Letter Article 23 Sep 000071031309316 4.655.819 9 2013 STP Ps 23 Okt Tax Collection Letter Article 23 Oct 000224071309316 000234071309316 000284071309316 000294071309316 000304071309316 000314071309316 6.471.853.683 11 2013 21.006.643.875 12 2013 15.552.428.089 1 2013 48.448.537.338 2 2013 6.728.552.892 3 2013 4.695.220.125 4 000244071309316 000254071309316 000264071309316 000204071309316 000214071309316 105 PT HUTAMA KARYA PERSERO DAN ENTITAS ANAK PT HUTAMA KARYA PERSERO AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEAR ENDED 31 DESEMBER 2016 31 DECEMBER 2016 Dinyatakan dalam Rupiah Penuh Expressed in Rupiah 40. PERPAJAKAN lanjutan 40. TAXATION continued Sub Jumlah Pindahan Sub Total Brought Forward Jumlah Total

41. SALDO LABA TELAH DITENTUKAN PENGGUNAANNYA

Cadangan umum dan khusus General and specific reserve Dividen dividend Jumlah Laba Yang Dipergunakan Total Allocated Profit Cadangan umum dan khusus General and specific reserve Dividen dividend Jumlah Laba Yang Dipergunakan Total Allocated Profit Saldo awal Beginning balance Cadangan umum dan khusus General and specific reserve Jumlah Total

42. LABA PER SAHAM DASAR

Laba usaha Operating income Laba bersih Net income Laba usaha per lembar saham dasar Operating income per share basis Laba bersih per lembar saham dasar Net income per share basis Rata-rata tertimbang saham lembar Weighted average shares Masa pajak tahun 2015 telah mengajukan restitusi sebesar Rp191.963.370.716 pada bulan Oktober 2016. Sampai saat ini surat perintah pemeriksaan pajak belum terbit. The tax period 2015 has filed restitution amounting to Rp191.963.370.716 in October 2016, but the tax inspection warrant has not been published. 35 2014 STP PPh Final Apr Tax Assessment Letter Final Income Tax-Apr 000361401409316 6.840 36 2014 STP PPh Final DesTax Assessment Letter Final Income Tax-Dec 31 000391401409316 782.317.761 3.486.175 4.100.000 2.300.000 301.201.863.129 250.732.106.406 240.355 160.587 73.464 305.044 Saldo laba per saham dasar adalah sebagai berikut: Retained earnings per share is as follows: 2016 2015 985.455.030.748 369.351.134.005 238.195.501.086 122.125.556.598 706.586.418.743 468.390.917.657

42. EARNINGS PER SHARE 2016

2015 468.390.917.657 346.265.361.059 Dengan demikian, Saldo Laba yang telah ditentukan penggunaannya per 31 Desember 2016 dan 2015 adalah sebagai berikut: Retained earnings appropriated as of 31 December 2016 and 2015 are as follows: 37 2014 STP PPh Final Sept Tax Assessment Letter Final Income Tax-Sep 001221401409315 14.791.827 5.883.569.099 Proses penghapusan sanksi telah selesai diproses oleh Direktorat Jenderal Pajak. The process of removal of sanctions has been processed by the Directorate General of Taxation. Masa pajak tahun pajak 2014 Perseroan telah mengajukan restitusi PPN sebesar Rp183.858.224.575 dan sedang dalam proses pemeriksaan oleh Kantor Pelayanan Pajak Wajib Besar Empat berdasarkan Surat Perintah Pemeriksaan Pajak Nomor: PRIN- 00108WPJ.19KP.0405RIK.SIS2016 tanggal 17 Juni 2016. The tax period the tax year 2014 the Company has filed a VAT refunds amounted Rp183.858.224.575 and currently under examination by the Tax Office by the Tax Investigation Order Number: PRIN-00108 WPJ.19 KP.0405 RIK.SIS 2016 dated 17 June 2016. 38 2014 STP Ps 23 Des Tax Collection Letter Article 23 Dec 000391401409316 429.318.190 122.125.556.598 85,00 21.551.568.811 15,00 143.677.125.409 100,00

41. APPROPRIATION OF RETAINED EARNINGS

Dalam Risalah Rapat Umum Pemegang Saham Tahunan Perseroan tanggal 19 Mei 2015, para pemegang saham telah menyetujui membagikan laba bersih tahun 2014 sebesar Rp143.677.125.409 dengan alokasi tujuan dan persentase sebagai berikut: The minute of general meeting of the shareholders dated 19 May 2015, the shareholders agreed to allocate net profit for the year 2014 of Rp143.677.125.409 into the followings: Laba Profit in 2014 Dalam Risalah Rapat Umum Pemegang Saham Tahunan Perseroan tanggal 18 Mei 2016, para pemegang saham telah menyetujui membagikan laba bersih tahun 2015 sebesar Rp250.732.106.406 dengan alokasi tujuan dan persentase sebagai berikut: The minute of general meeting of the shareholders dated 18 May 2016, the shareholders agreed to allocate net profit for the year 2015 of Rp250.732.106.406 into the followings: Laba Profit in 2015 238.195.501.086 95,00 12.536.605.320 5,00 250.732.106.406 100,00 33 2014 STP PPh Final Jan Tax Assessment Letter Final Income Tax-Jan 000331401409316 11.195.093 34 2014 STP PPh Final Feb Tax Assessment Letter Final Income Tax-Feb 000341401409316 11.051.109 2013 STP PPN PUT DesTax Collection LetterVAT collector - Dec 000121871309316 No. Tahun Pajak Objek Pajak Nomor Hasil Pemeriksaan Jumlah Kurang Lebih Bayar Fiscal Year Tax Object Assessment Note Number Total of Under Over Payment 1.904.007.617 32 2013 STP PPh Final DesTax Assessment Letter Final Income Tax-Dec 000241401309315 2.727.394.487 106