BEBAN KEUANGAN FINANCE COSTS

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 - 73 - Perhitungan pajak kini, pajak dibayar dimuka dan utang pajak adalah sebagai berikut: Current tax expense, prepaid tax and tax payable are computed as follow: 2015 2014 US ’000 US ’000 Beban pajak kini - Perusahaan 19.069 - Current tax expense - The Company Dikurangi pajak penghasilan dibayar di muka: Deducted with prepaid income tax: Pasal 22 20.683 25.984 Art 22 Pasal 23 162 1.468 Art 23 Pajak dibayar dimuka Prepaid tax Perusahaan 1.776 27.452 The Company SMI 4.008 7.279 SMI PBI 130 151 PBI Jumlah pajak dibayar di muka 5.914 34.882 Total prepaid tax Utang pajak Tax payable RPU 3 3 RPU Pajak Tangguhan Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred Tax The details of the deferred tax assets liabilities are as follows: Dikreditkan Dibebankan dibebankan ke penghasilan pada tahun komprehensif berjalan lain Credited Charged 1 Januari charged to to other 31 Desember January 1, profit or loss comprehensive December 31, 2015 for the year income 2015 US ’000 US ’000 US ’000 US ’000 Aset pajak tangguhan Deferred tax assets Entitas anak Subsidiary PBI 516 5.299 2 5.813 PBI Liabilitas pajak tangguhan Deferred tax liabilities Perusahaan The Company Rugi fiskal 15.344 15.344 - - Fiscal loss Depreciation of property, plant Penyusutan aset tetap 132.039 2.586 - 129.453 and equipment Penurunan nilai persediaan 960 92 - 868 Decline in value of inventory Imbalan pasca kerja 4.315 71 82 4.162 Post-employment benefits Lain-lain 571 4 - 575 Others Liabilitas pajak tangguhan - bersih 110.849 12.917 82 123.848 Deferred tax liabilities - net Entitas anak Subsidiary SMI 21.342 893 15 22.250 SMI Jumlah liabilitas pajak tangguhan - bersih 132.191 13.810 97 146.098 Total deferred tax liabilities - net 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 - 74 - Dikreditkan Dikreditkan dibebankan ke penghasilan pada tahun komprehensif berjalan lain Credited Credited 1 Januari charged to to other 31 Desember January 1, profit or loss comprehensive December 31, 2014 for the year income 2014 US ’000 US ’000 US ’000 US ’000 Aset pajak tangguhan Deferred tax assets Entitas anak Subsidiary PBI 651 1.164 3 516 PBI Liabilitas pajak tangguhan Deferred tax liabilities Perusahaan The Company Rugi fiskal 26.566 11.222 - 15.344 Fiscal loss Depreciation of property, plant Penyusutan aset tetap 134.652 2.613 - 132.039 and equipment Penurunan nilai persediaan - 960 - 960 Decline in value of inventory Imbalan pasca kerja 3.538 283 494 4.315 Post-employment benefits Lain-lain 498 73 - 571 Others Liabilitas pajak tangguhan - bersih 104.050 7.293 494 110.849 Deferred tax liabilities - net Entitas anak Subsidiary SMI 21.375 82 115 21.342 SMI Jumlah liabilitas pajak tangguhan - bersih 125.425 7.375 609 132.191 Total deferred tax liabilities - net Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between the total tax expense and the amounts computed by applying the effective tax rate to profit before tax is as follows: 2015 2014 US ’000 US ’000 Laba sebelum pajak menurut Profit before tax per consolidated laporan laba rugi dan penghasilan statement of profit or loss and komprehensif lain konsolidasian 55.899 24.801 other comprehensive income Beban pajak sesuai tarif yang berlaku 13.975 6.201 Tax expense at effective tax rate Pengaruh pajak atas perbedaan yang tidak dapat diperhitungkan Tax effect of non-deductible menurut fiskal 95 1.253 expenses non-taxable income Perbedaan pajak entitas anak yang Tax difference on subsidiaries dikenakan pajak penghasilan luar which is subjected to foreign negeri 9 10 income tax Perbedaan pajak entitas anak yang Tax difference on subsidiaries dikenakan pajak penghasilan which is subjected to final final 37 192 income tax Jumlah 14.042 7.272 Total Penyesuaian rugi fiskal tahun Adjustment of prior year’s sebelumnya atas hasil fiscal loss arising from pemeriksaan pajak 13.914 - tax audit results Penyesuaian atas pajak penghasilan Adjustment of prior year’s badan tahun sebelumnya 1.665 151 corporate income tax Koreksi dasar pengenaan pajak Adjustment for tax basis aset tetap 22 379 fixed assets Penyesuaian rugi fiskal entitas anak - 682 Adjustment fiscal loss subsidiary Jumlah beban pajak konsolidasian 29.643 6.362 Total consolidated tax expense Disajikan kembali As restated