PERPAJAKAN lanjutan TAXATION continued

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 73 15. PERPAJAKAN lanjutan 15. TAXATION continued d. Aset Liabilitas Pajak Tangguhan d. Deferred Tax Assets Liabilities Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: The details of deferred tax assets and liabilities are as follows: 30 Juni 31 Desember June 30 December 31 2016 2015 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Penyisihan keusangan Allowance for inventory persediaan 3.226.470 3.226.470 obsolescence Penyisihan imbalan kerja 1.437.457 1.345.252 Employee benefits liability Depreciation of property, Penyusutan aset tetap 39.627 23.276 plant and equipment Sub-total 4.703.554 4.594.998 Sub-total Liabilitas pajak tangguhan Deferred tax liabilities Investasi pada entitas asosiasi dan lainnya 267.577 444.154 Investment in associate and others Aset pajak tangguhan - neto 4.435.977 4.150.844 Deferred tax assets - net Liabilitas pajak tangguhan - neto 106.905 953.114 Deferred tax liabilities - net e. Ketetapan dan Tagihan Pajak e. Tax Assessments and Claims Entitas Anak 2Subsidiaries i Taksiran tagihan pajak penghasilan CPL Entitas Anak pada tanggal 31 Desember 2015 sebesar AS168.608 merupakan kelebihan pembayaran pajak penghasilan dibayar di muka pasal 28A. Taksiran tagihan pajak penghasilan CPPI, CPL dan CMC Entitas Anak pada tanggal 31 Desember 2014 sebesar AS221.845 merupakan kelebihan pembayaran pajak penghasilan dibayar di muka pasal 28A. i CPL’s a Subsidiary estimated claims for tax refund as of December 31, 2015 amounting to US168,608 pertains to the overpayment of prepaid income tax article 28A. CPPI’s, CPL’s and CMC’s Subsidiaries estimated claims for tax refund as of December 31, 2014 totaling US221,845 pertains to the overpayment of prepaid income tax article 28A. the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 74 15. PERPAJAKAN lanjutan 15. TAXATION continued