Pajak Tangguhan PERPAJAKAN lanjutan TAXATION continued

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 75 16. PERPAJAKAN lanjutan 16. TAXATION continued

f. Surat Ketetapan Pajak

f. Tax Assessment Letter

Entitas Induk The Company Pada tanggal 16 dan 18 Januari 2017, Entitas Induk telah menerima seluruh pengembalian klaim tagihan pajak sesuai keputusan No. PUT-77515PPM.VIIIB 162016 sampai No. PUT-77550PPM.VIIIB162016 sebesar Rp 9.445.151.613. On January 16 and 18, 2017, the Company has received all refund of claim for tax based on decision No. PUT-77515PPM.VIIIB162016 up to No. PUT-77550PPM.VIIIB162016 amounted to Rp 9,445,151,613.

g. Pengampunan Pajak

g. Tax Amnesty

Pada tanggal 20 Januari 2017, Entitas Induk berpartisipasi dalam Program Pengampunan Pajak sesuai dengan Undang-Undang Nomor 11 Tahun 2016. Entitas Induk memperoleh Surat Keterangan Pengampunan Pajak SKPP No. KET- 6428PPWPJ.092017 tanggal 30 Januari 2017 dengan jumlah yang diakui sebagai aset pengampunan pajak sebesar Rp 3.072.856.405. On January 20, 2017, the Company participated in the Tax Amnesty Program in accordance with Law No. 11 Year 2016. The Company obtained Tax Amnesty Acknowledgement letter SKPP No. KET- 6428PPWPJ.092017 dated January 30, 2017 with the amounts recognized as tax amnesty assets amounted to of Rp 3, 072,856,405. Pada tanggal 15 Nopember 2016, DLS, Entitas Anak, berpartisipasi dalam Program Pengampunan Pajak sesuai dengan Undang-Undang Nomor 11 Tahun 2016. DLS memperoleh Surat Keterangan Pengampunan Pajak SKPP No. KET- 51189PPWPJ.052016 tanggal 2 Desember 2016 dengan jumlah yang diakui sebagai aset pengampunan pajak sebesar Rp 100.000.000. On November 15, 2016, DLS, the Subsidiary, participated in the Tax Amnesty Program in accordance with Law No. 11 Year 2016. DLS obtained Tax Amnesty Acknowledgement letter SKPP No. KET-51189PPWPJ.052016 dated December 2, 2016 with the amounts recognized as tax amnesty assets amounted to of Rp 100,000,000. Grup telah mereklasifikasi aset pengampunan pajaknya menjadi kas dan bank dan aset tetap, dan menyesuaikan nilai tambahan modal disetor sesuai dengan hasil penilaian tersebut Catatan 24. The Group has reclassified its tax amnesty assets into cash and bank and fixed asset, and adjusted its additional paid-in capital balance according to the abovementioned valued Note 24. 17. BEBAN MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES Beban masih harus dibayar terdiri atas: Accrued expenses consist of: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Promosi 42.749.453.623 28.956.552.033 Promotion Tunjangan karyawan 14.805.154.342 11.573.104.615 Employee welfare Ekspedisi 7.843.667.479 5.424.802.773 Expedition Utilitas 3.188.325.130 2.681.758.956 Utilities Lisensi 3.039.263.046 6.175.255.421 License Bunga 2.041.308.805 1.119.460.701 Interest Jasa profesional 509.703.059 1.210.042.937 Professional fees Lain-lain 9.515.356.889 12.108.822.736 Others Total 83.692.232.373 69.249.800.172 Total