Utang Usaha Trade Payables

PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah Pada 31 Maret 2016, PT New Ratna Motor, entitas anak, menerima Surat Ketetapan Pajak Lebih Bayar No.0001640614511 16 atas kelebihan membayar Pajak Penghasilan Pasal 28A Tahun 2014 sebesar Rp6.526.449.469. Saldo ini telah diterima Perusahaan pada 28 April 2016. On March 31, 2016, PT New Ratna Motor, a subsidiary, received Overpayment Tax Letter No.000164061451116 for overpayment tax Income Tax Article 28A for the year 2014 amounting to Rp6,526,449,469. This amount was received by the Company on April 28, 2016. Pada 15 September 2015, PT Nasmoco Karangjati Motor, entitas anak dari PT Nasmoco, menerima Surat Perintah Membayar Kelebihan pajak SPMKP atas kelebihan membayar Pajak PPh 28A tahun 2014 sebesar Rp72.420.872. Saldo ini telah diterima perusahaan pada 19 September 2015. On September 15, 2015, PT Nasmoco Karangjati Motor, a subsidiary of PT Nasmoco, received Overpayment Tax Letter SPMKP for overpayment tax of PPh 28A for the year 2014 amounting to Rp72,420,872. This amount was received on September 19, 2015. Pada 31 Maret 2016, PT Nasmoco, entitas anak dari PT New Ratna Motor, menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No.000194061451116 atas kelebihan membayar Pajak PPh 28A Tahun 2014 sebesar Rp8.643.133.012. Saldo ini telah diterima perusahaan pada 28 April 2016. On March 31, 2015, PT Nasmoco, a subsidiary of PT New Ratna Motor, received Overpayment Tax Letter SKPLB No.000194061451116 for overpayment tax PPh 28A for the year 2014 amounting to Rp8,643,133,012. This amount was received on April 28, 2016. Pada 23 Mei 2015, PT Nasmoco Karangjati Motor NKM, entitas anak dari PT Nasmoco, menerima Surat Perintah Membayar Kelebihan pajak SPMKP atas kelebihan membayar Pajak Penghasilan Pasal 28A Tahun 2014 sebesar Rp56.479.797 Saldo ini telah diterima NKM pada 20 Juni 2016. On May 23, 2015, PT Nasmoco Karangjati Motor NKM, a subsidiary of PT Nasmoco, received Overpayment Tax Letter SPMKP for overpayment of Income Tax Article 28A for the Year 2014 amounting to Rp56,479,797. This amount was received by NKM on June 20, 2016. b. Utang Pajak

b. Taxes Payable

30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Pajak Penghasilan Income Taxes Perusahaan The Company Pasal 21 218,245,708 2,449,538,681 4,686,174,124 3,331,527,899 Article 21 Pasal 22 -- Article 22 Pasal 23 5,524,741 555,220,001 600,202,517 38,467,766 Article 23 Pasal 29 -- 7,090,917 56,691,234 3,105,745 Article 29 Sub Total 223,770,449 3,011,849,599 5,343,067,875 3,373,101,410 Sub Total Entitas Anak Subsidiaries Pasal 21 1,637,376,150 11,049,330,809 8,333,008,756 12,182,552,396 Article 21 Pasal 23 159,336,104 314,834,852 502,083,257 466,857,706 Article 23 Pasal 25 2,768,842,256 1,287,907,587 953,134,744 4,637,732,924 Article 25 Pasal 4 Ayat 2 1,621,587,020 2,433,690,561 624,213,211 1,244,193,887 Article 4 2 Pasal 29 38,247,853,513 1,322,871,910 2,212,121,720 14,224,306,500 Article 29 Sub Total 44,434,995,043 16,408,635,719 12,624,561,688 32,755,643,413 Sub Total Pajak Pertambahan Nilai Value Added Taxes Perusahaan -- 406,911,177 354,718,065 242,539,793 The Company Entitas Anak 7,928,896,110 7,152,870,285 15,785,151,279 7,884,426,782 Subsidiaries Sub Total 7,928,896,110 7,559,781,462 16,139,869,344 8,126,966,575 Sub Total Total 52,587,661,602 26,980,266,780 34,107,498,907 44,255,711,398 Total 404 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah c. Manfaat Beban Pajak Penghasilan c. Income Tax Benefit Expense 30 Sep 2016 30 Sep 2015 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Tidak Diaudit Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 6 Bulan Month Sep 30, 2015 12 Bulan Month 12 Bulan Month 12 Bulan Month Unaudited 9 Bulan Month Rp Rp Rp Rp Rp Pajak Kini Current Tax Perusahaan -- 2,607,286,511 930,692,298 964,669,218 908,762,587 The Company Entitas Anak 66,207,378,276 32,322,157,165 39,235,643,430 45,324,933,656 79,791,649,314 Subsidiaries Sub Total 66,207,378,276 34,929,443,676 40,166,335,728 46,289,602,874 80,700,411,901 Sub Total Pajak Tangguhan Deferred Tax Perusahaan 17,133,527 16,663,723 22,218,297 21,064,004 9,290,050 The Company Entitas Anak 5,897,190,843 1,386,431,328 3,092,209,387 2,463,842,614 389,421,054 Subsidiaries Sub Total 5,914,324,370 1,403,095,051 3,114,427,684 2,442,778,610 380,131,004 Sub Total Total 60,293,053,906 33,526,348,625 37,051,908,044 43,846,824,264 81,080,542,905 Total Rekonsiliasi antara laba sebelum beban pajak penghasilan yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan laba fiskal untuk periode-periode yang berakhir pada tanggal 30 September 2016, 31 Desember 2015, 2014 dan 2013, adalah sebagai berikut: Reconciliation between gain before income tax expense presented in the consolidated interim statement of profit or loss and other comprehensive income and fiscal income for the periods ended September 30, 2016, December 31, 2015, 2014 and 2013 are as follows: 30 Sep 2016 30 Sep 2015 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Sep 30, 2015 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 9 Bulan Month Disajikan Kembali Disajikan Kembali Disajikan Kembali Disajikan Kembali Restated Restated Restated Restated Tidak Diaudit 12 Bulan Month 12 Bulan Month 12 Bulan Month Unaudited Catatan 41 Catatan 41 Catatan 41 9 Bulan Month Note 41 Note 41 Note 41 Catatan 41 Note 41 Rp Rp Rp Rp Rp Laba Sebelum Pajak Menurut Profit Before Tax per Consolidated Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss Komprehensif lain 248,627,026,794 142,598,592,742 169,863,836,431 203,936,538,996 329,722,397,416 Less Dikurangi Profit of Subsidiaries Before Income Tax Laba Entitas Anak Sebelum Beban Pajak Penghasilan 324,706,395,000 193,447,306,000 278,070,360,000 240,726,992,000 356,697,273,708 Elimination Eliminasi 87,897,573,655 53,414,579,068 149,227,678,000 81,388,203,661 56,210,215,026 Income Before Tax of the Parent Company Laba Sebelum Pajak Perusahaan Induk 11,818,205,449 2,565,865,810 41,021,154,431 44,597,750,657 29,235,338,733 Income Before Tax of the Parent Company Perbedaan Waktu Temporary Difference on Provision for Cadangan Kesejahteraan Karyawan 68,534,107 68,903,015 91,870,686 79,157,212 37,160,199 Allowance for Post-employment Benefits Total Perbedaan Waktu 68,534,107 68,903,015 91,870,686 79,157,212 37,160,199 Total Temporary Difference Perbedaan Tetap Permanent Difference Rugi Pelepasan Investasi Asosiasi 6,097,281,694 -- -- -- -- Loss on disposal investment in associated Pendapatan Dividen 17,820,000,000 -- 37,600,000,000 38,750,000,000 20,250,000,000 Dividend Income Cadangan Penurunan Nilai Piutang 9,380,500,000 -- -- -- Provision for Impairment of Account Receivables Beban Pajak 1,566,582,212 1,230,964,357 1,641,285,809 1,447,272,476 174,233,335 Tax Expenses Natura 310,390,771 -- -- -- Natura Pengobatan Karyawan -- 41,823,809 55,765,079 205,142,403 422,393,239 Medical for Employee Jamuan 26,273,196 6,139,381 8,185,841 5,217,104 8,329,110 Representation Penghasilan Bunga 839,253,048 601,978,028 802,637,371 177,343,779 1,435,736,186 Interest Income Penghasilan yang Dikenakan Pajak Final 2,092,428,000 1,324,500,000 1,766,000,000 2,296,100,000 1,834,204,000 Revenue Already Subjected to Final Tax Lain-lain 1,057,583,191 9,297,812,000 1,297,289,454 861,378,000 2,483,056,000 Others Total Perbedaan Tetap 16,622,799,754 8,650,261,518 37,166,111,188 40,427,189,797 25,398,040,502 Total Permanent Difference Laba kena pajak Perusahaan 4,736,060,198 11,285,030,343 3,946,913,929 4,091,403,648 3,874,458,430 Taxable income of the Company Penghasilan Kena Pajak Perusahaan - Rounded - Net - Taxable Income Bersih- Dibulatkan 4,736,060,000 11,285,030,000 3,946,913,000 4,091,403,000 3,874,458,000 of the Company Perhitungan Pajak PPh 29 dengan Tarif 12,5 -- 213,970,989 56,035,951 58,181,605 54,809,737 Tax Calculation PPh 29 with rates 12.5 Perhitungan Pajak PPh 29 dengan Tarif 25 -- 2,393,315,522 874,656,347 906,487,613 853,952,850 Tax Calculation PPh 29 with rates 25 Total Pajak Kini -- 2,607,286,511 930,692,298 964,669,218 908,762,587 Total Current Tax Beban Pajak Kini Current Tax Expense Perusahaan -- 2,607,286,511 930,692,298 964,669,218 908,762,587 Parent Company Sub Total -- 2,607,286,511 930,692,298 964,669,218 908,762,587 Sub Total 405