PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 102 - 39. PAJAK PENGHASILAN

39. INCOME TAX

Beban pajak Grup terdiri dari: Tax expense of the Group consists of the following: 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Perseroan The Company Kini 606.800.320 659.379.498 Current Tangguhan 4.605.668 69.966.330 Deferred 611.405.988 729.345.828 Entitas anak Subsidiaries Kini 295.574.868 342.521.557 Current Tangguhan 13.444.134 39.410.429 Deferred 282.130.734 381.931.986 Konsolidasian Consolidated Kini 902.375.188 1.001.901.055 Current Tangguhan 8.838.466 109.376.759 Deferred 893.536.722 1.111.277.814 Perseroan telah memenuhi persyaratan memperoleh penurunan tarif PPh Badan sebesar 5 masing- masing untuk tahun fiskal 2014 dan 2013 berdasarkan Peraturan Pemerintah Nomor 81 Tahun 2007. The Company met the requirements for reduction of income tax rate by 5 for fiscal years 2014 and 2013, respectively, in accordance with the Government Regulation No. 81 Year 2007. Rekonsiliasi antara laba sebelum pajak penghasilan yang ditunjukkan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak dan beban pajak kini untuk periode yang berakhir pada tanggal 30 September 2015 dan 2014 adalah sebagai berikut: The reconciliations between income before corporate income tax as shown in the consolidated statements of comprehensive income and estimated taxable income and current tax expense for the years ended September 30, 2015 and 2014 are as follows: 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Laba konsolidasian sebelum Consolidated income before beban pajak penghasilan 4.101.895.533 5.193.393.198 income tax Laba entitas anak sebelum Subsidiaries’ income before beban pajak penghasilan 1.033.088.821 1.593.463.246 income tax Bagian atas laba bersih entitas Equity in net income asosiasi 21.115.377 22.408.302 of associates Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi 21.313.155 8.107.595 eliminations Laba sebelum pajak penghasilan Income before income tax - Perseroan 3.069.004.490 3.569.414.055 the Company Dilanjutkan Forward DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 103 - 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Perbedaan permanen: Permanent differences: Differences between Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap 17.668.827 6.541.245 net book value of fixed assets Kesejahteraan karyawan 78.051.190 85.371.933 Employee welfare Penyisihan promosi Provision for sales promotion peningkatan penjualan 28.573.325 3.308.061 expense Pendapatan yang telah dikenakan Income subject to final tax, pajak penghasilan final 137.282.294 126.259.325 recorded on a net of tax basis Lain-lain 66.938.350 122.004.111 Others 3.197.252 90.966.025 Perbedaan temporer: Temporary differences: Differences between Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap net book value of fixed dan beban tangguhan 95.324.313 193.845.617 assets and deferred charges Aset sewa pembiayaan 3.766.303 134.137 Leased assets Liabilitas imbalan kerja 36.421.280 43.768.188 Employee benefits liabilities Cadangan persediaan usang Allowance for obsolete and dan bergerak lambat 7.875.695 987.592 slow moving inventories Allowance for impairment of Cadangan penurunan nilai piutang 1.215.366 327.434 receivable Penyisihan untuk beban restorasi - 819.517 Provision for restoration expenses Tunjangan produktivitas dan uang jasa 17.618.713 143.303.102 Productivity allowances and incentive Penyisihan lainnya 57.573.474 15.165.624 Other provisions 31.805.636 363.482.603 Laba kena pajak - Perseroan 3.034.001.602 3.296.897.477 Taxable income - the Company Beban pajak penghasilan Income tax expense Perseroan - kini 606.800.320 659.379.498 the Company - current Beban pajak penghasilan Income tax expense entitas anak - kini 295.574.868 342.521.557 subsidiaries - current 902.375.188 1.001.901.055 Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut: Current tax expense and payable of the Company are computed as follows: 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Beban pajak kini 606.800.320 659.379.498 Current tax expense Dikurangi pembayaran pajak dimuka 695.437.653 607.660.765 Less prepaid taxes Utang pajak kini Catatan 25 88.637.333 51.718.733 Current tax payable Note 25 Laba fiskal dan beban pajak penghasilan kini Perseroan tahun 2013 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. Taxable income and current tax expense of the Company for 2013 are accordance with the Corporate Tax Returns filled with the Tax Service Office.