Current Tax Continued Berdiri sendiri

Ekshibit E44 Exhibit E44 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2016 FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 12. PERPAJAKAN Lanjutan

12. TAXATION Continued b. Pajak Kini Lanjutan

b. Current Tax Continued Berdiri sendiri Lanjutan

Stand-Alone Continued 30 Jun 2016 30 Jun 2016 31 Des 2015 31 Dec 2015 Taksiran klaim pajak penghasilan – Pasal 28A Estimated claims for tax refund – Art. 28A Perusahaan - 5.309.632.980 Company Entitas anak - 403.423.832 Subsidiaries T o t a l - 5.713.056.812 T o t a l Menurut Undang-Undang Perpajakan di Indonesia, Grup menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terutang. Kantor Pajak dapat menetapkan atau mengubah liabilitas pajak tersebut dalam jangka waktu lima 5 tahun sejak tanggal terutangnya pajak. Koreksi liabilitas pajak Grup dicatat pada saat Surat Ketetapan Pajak diterima, atau jika mengajukan keberatan, atau pada saat keputusan atas keberatan Grup tersebut telah ditetapkan. According to the Taxation Laws in Indonesia, the Group calculate, assign and pay their own respective taxes owed. Tax Office may assess or amend taxes within five 5 years from the date tax was payable. Amendments to Tax obligations of the Group are recorded when an Tax Assessment Letter is received, or if appealed against, when the decision of the appeal is determined. c. Pajak Tangguhan

c. Deferred Tax

Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas pada laporan keuangan konsolidasian dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on the effect of temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements with the tax bases of assets and liabilities. Details of deferred tax assets and liabilities are as follows: Dikreditkan dibebankan ke Dikreditkan laporan laba rugi dibebankan ke komprehensif penghasilan konsolidasian komprehensif Credited charged lain to consolidated Credited charged statement of to other 31 Des 2015 comprehensive comprehensive 30 Jun 2016 31 Dec 2015 Income Income 30 Jun 2016 Aset pajak tangguhan Deferred tax sssets Liabilitas diestimasi imbalan kerja karyawan 16.021.865.051 487.977.885 - 16.509.842.936 Estimated liabilities for employee benefits Penyusutan fiskal 314.279.393 9.468.254 - 323.747.647 Fiscal depreciation Penyisihan persediaan usang 123.259.073 - - 123.259.073 Allowance for inventory obsolescence Akumulasi rugi fiskal 1.901.202.540 - - 1.901.202.540 Accumulated fiscal losses T o t a l 18.360.606.057 497.446.139 - 18.858.052.196 T o t a l Liabilitas pajak tangguhan Deferred tax liabilities Pembayaran sewa pembiayaan 1.432.354.081 88.553.495 - 1.520.907.576 Payments of finance lease Aset Pajak Tangguhan, Neto 16.928.251.976 408.892.644 - 17.337.144.620 Deferred Tax Assets, Net Ekshibit E45 Exhibit E45 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2016 FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 12. PERPAJAKAN Lanjutan

12. TAXATION Continued c. Pajak Tangguhan Lanjutan

c. Deferred Tax Continued

Dikreditkan dibebankan ke Dikreditkan laporan laba rugi dibebankan ke komprehensif penghasilan konsolidasian komprehensif Credited charged lain to consolidated Credited charged statement of to other 31 Des 2014 comprehensive comprehensive 31 Des 2015 31 Dec 2014 Income Income 31 Dec 2015 Aset pajak tangguhan Deferred tax sssets Liabilitas diestimasi imbalan kerja karyawan 17.073.396.445 802.056.120 1.853.587.514 16.021.865.051 Estimated liabilities for employee benefits Penyusutan fiskal 313.260.839 1.018.554 - 314.279.393 Fiscal depreciation Penyisihan persediaan usang 76.046.427 47.212.646 - 123.259.073 Allowance for inventory obsolescence Akumulasi rugi fiskal - 1.901.202.540 - 1.901.202.540 Accumulated fiscal losses T o t a l 17.462.703.711 2.751.489.860 1.853.587.514 18.360.606.057 T o t a l Liabilitas pajak tangguhan Deferred tax liabilities Pembayaran sewa pembiayaan 1.457.535.193 25.181.112 - 1.432.354.081 Payments of finance lease Aset Pajak Tangguhan, Neto 16.005.168.518 2.776.670.972 1.853.587.514 16.928.251.976 Deferred Tax Assets, Net Manajemen berpendapat bahwa aset pajak tangguhan tersebut dapat dipulihkan kembali melalui penghasilan kena pajak di masa yang akan datang. Management is of the opinion that the above deferred tax assets can be fully recovered through future taxable income. d. Taksiran Klaim Pajak Penghasilan d. Estimated Claims for Tax Refund 30 Jun 2016 30 Jun 2016 31 Des 2015 31 Dec 2015 Pajak Penghasilan: Income Tax: Pasal 21 - - Article 21 Pasal 22 128.586.000 128.586.000 Article 22 Pasal 23 203.262.773 195.483.018 Article 23 SKPKB 2013 950.235.102 950.235.102 SKPKB 2013 Pasal 28A – 2015 5.309.632.980 5.713.056.812 Article 28A - 2015 Pasal 28A - 2014 3.923.205.101 5.042.929.518 Article 28A – 2014 Pasal 28A - 2013 4.668.179.879 4.272.535.801 Article 28A – 2013 T o t a l 15.183.101.835 16.302.826.251 T o t a l Perusahaan Company Berdasarkan SKK Wajib Pajak No. 10-PJKTPS III2012 tanggal 14 Maret 2012 mengenai Keberatan atas SKPKB Pajak Penghasilan Pasal 21, 23 dan PPN dengan total sebesar Rp 1.946.985.680, DJP dengan surat No.KEP-322WPJ.042013 dan KEP-1683WPJ.04 2013, memutuskan untuk menerima sebagian keberatan Wajib Pajak tanggal 4 Januari 2012 untuk masa pajak Januari sampai dengan Desember 2005. Based on the Letter of Decision Objective No. 10- PJK TPSIII2012 dated 14 March 2012 about objection of Tax Assessments Underpayment Income Tax Article 21, 23 and VAT amounting to Rp 1,946,985,680 According to DGT Decree No. KEP-322WPJ.042013 and KEP–1683WPJ.04 2013, decided to accept part of the objection from tax payer dated 4 January 2012 from period January until December 2005.