UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued UTANG USAHA TRADE PAYABLES

Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017 Expressed in Rupiah, unless otherwise stated Unaudited 71 15. UTANG USAHA lanjutan 15. TRADE PAYABLES continued Rincian utang usaha berdasarkan mata uang adalah sebagai berikut: The details of trade payables based on their original currency are as follows: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Rupiah 351.496.792.296 374.966.131.004 Rupiah Dollar Amerika Serikat United States Dollar USD 2.421.034 tanggal USD 2,421,034 as of 31 Maret 2017 dan March 31, 2017 and USD 1.375.811 tanggal USD 1,375,811 as of 31 Desember 2016 32.250.597.496 18.485.397.973 December 31, 2016 Dong Vietnam Vietnam Dong VND 54.891.108 tanggal VND 54,891,108 as of 31 Maret 2017 dan March 31, 2017 and VND 94.259.346 tanggal VND 94,259,346 as of 31 Desember 2016 32.111.298 55.622.494 December 31, 2016 Ringgit Malaysia Malaysian Ringgit MYR 73.239 tanggal MYR 73,239 as of 31 Desember 2016 - 219.431.734 December 31, 2016 Euro Euro EUR 8.950 tanggal EUR 8,950 as of 31 Desember 2016 - 126.745.873 December 31, 2016 Dolar Singapura Singapore Dollar SGD 7 tanggal SGD 7 as of 31 Desember 2016 - 60.934 December 31, 2016 Total 383.779.501.090 393.853.390.012 Total 16. PERPAJAKAN 16. TAXATION

a. Pajak dibayar di muka

a. Prepaid taxes

Akun ini merupakan Pajak Pertambahan Nilai dibayar di muka senilai Rp 3.551.266.398 dan Rp 2.454.813.010 masing-masing pada tanggal 31 Maret 2017 dan 31 Desember 2016. This account represent prepaid Value Added Tax amounted to Rp 3,551,266,398 and Rp 2,454,813,010 as of March 31, 2017 and December 31, 2016, respectively.

b. Utang pajak

b. Taxes payable

Akun ini terdiri dari: This account consists of: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Entitas Induk The Company Pajak penghasilan Income taxes Pasal 4 2 162.148.879 741.276.650 Article 4 2 Pasal 15 931.616 138.599 Article 15 Pasal 21 1.642.068.760 1.290.328.620 Article 21 Pasal 23 671.481.593 907.930.255 Article 23 Pasal 25 4.156.745.100 4.156.745.100 Article 25 Pasal 26 45.050.582 4.134.060 Article 26 Pasal 29 – tahun lalu 5.132.417 5.132.417 Article 29 – previous year Pajak Pertambahan Nilai 6.952.528.770 6.351.286.510 Value Added Tax Sub-total 13.636.087.717 13.456.972.211 Sub-total Entitas Anak Subsidiaries Pajak penghasilan Income taxes Pasal 4 2 32.580.252 132.306.980 Article 4 2 Pasal 21 704.126.530 753.592.359 Article 21 Pasal 23 513.869.621 490.734.047 Article 23 Pasal 25 352.516.833 352.516.833 Article 25 Pasal 29 - 33.365.106 Article 29 Lainnya 275.936.383 69.363.910 Others Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017 Expressed in Rupiah, unless otherwise stated Unaudited 72 16. PERPAJAKAN lanjutan 16. TAXATION continued

b. Utang pajak lanjutan

b. Taxes payable continued 31 Maret 2017 31 Desember 2016

March 31, 2017 December 31, 2016 Entitas Anak lanjutan Subsidiaries continued Pajak penghasilan lanjutan Income taxes continued Pajak Pertambahan Nilai 269.914.254 1.906.850.526 Value Added Tax Sub-total 2.148.943.873 3.738.729.761 Sub-total Total 15.785.031.590 17.195.701.972 Total

c. Beban pajak penghasilan

c. Income tax expenses

Akun ini terdiri dari: This account consists of the following: 31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016 Manfaat beban pajak penghasilan Income tax benefits expenses Kini 5.613.790.233 10.910.911.500 Current Tangguhan 3.844.809.150 2.372.484.993 Deferred Total 1.768.981.083 13.283.396.493 Total

d. Pajak penghasilan - kini

d. Income tax - current

Rekonsiliasi antara laba sebelum beban pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2017 dan 2016 adalah sebagai berikut: Reconciliation between income before income tax expenses as presented in the consolidated statement of profit or loss and other comprehensive income with taxable income for the three months period ended March 31, 2017 and 2016 are as follows: