ASET TETAP lanjutan FIXED ASSETS continued

PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 536 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 Expressed in millions of Rupiah, unless otherwise stated

15. UTANG USAHA lanjutan

15. TRADE PAYABLES continued

Utang usaha terutama sehubungan dengan pembelian TBS, pupuk, pestisida, suku cadang dan bahan tanaman lainnya. Jangka waktu kredit yang timbul dari pembelian tersebut berkisar antara 14 hari sampai dengan 45 hari. Trade payables mostly arise from purchases of FFB, fertilisers, pesticides, spareparts and other plantation materials. These purchases have credit term in the range of 14 days to 45 days.

16. AKRUAL

16. ACCRUALS

2015 2014 2013 Gaji, upah dan kesejahteraan Salaries, wages and karyawan 30,602 48,121 30,525 employee benefits Biaya angkut 23,059 11,920 18,790 Freight cost Biaya bunga pinjaman bank 19,901 10,230 8,785 Interest expense of bank loans Jasa profesional 9,817 8,278 7,249 Professional fees Beban komitmen fasilitas bank 2,597 1,187 3,026 Commitment fee of bank facility Lain-lain 2,547 1,904 934 Others 88,523 81,640 69,309

17. PERPAJAKAN

17. TAXATION

a. Beban pajak penghasilan

a. Income tax expense

2015 2014 2013 Perusahaan Company Kini 15,257 64,023 - Current Tangguhan 493 34,407 32,902 Deferred 14,764 98,430 32,902 Entitas anak Subsidiaries Kini 550,756 990,165 763,348 Current Tangguhan 85,691 28,830 35,717 Deferred 465,065 961,335 727,631 Konsolidasian Consolidated Kini 566,013 1,054,188 763,348 Current Tangguhan 86,184 5,577 68,619 Deferred 479,829 1,059,765 694,729 PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 537 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 Expressed in millions of Rupiah, unless otherwise stated

17. PERPAJAKAN lanjutan

17. TAXATION continued

a. Beban pajak penghasilan lanjutan

a. Income tax expense continued

Beban pajak penghasilan kini Perusahaan dihitung sebagai berikut: The Company’s current income tax expense was calculated as follows: 2015 2014 2013 Laba konsolidasian sebelum pajak Consolidated profit before penghasilan 1,175,513 3,681,837 2,598,613 income tax Dikurangi: laba sebelum pajak penghasilan Deduct: profit before income entitas anak 1,467,038 3,384,968 2,974,986 tax of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 1,861,238 2,157,862 1,745,766 subsidiaries Laba Perusahaan sebelum pajak Profit before income tax penghasilan 1,569,713 2,454,731 1,369,393 of the Company Koreksi negatifpositif: Negativepositive corrections: Beban yang tidak dapat dikurangkan 22,866 15,436 20,823 Non deductible expenses Penghasilan bukan obyek pajak 1,522,908 2,088,573 1,509,944 Income not subject to tax Penyisihan imbalan kerja 8,592 4,229 13,741 Provision for employee benefits Beban ditangguhkan 112 18,360 - Deferred charges Penghasilan kena pajak final 10,614 14,113 11,401 Income subject to final tax Selisih penyusutan aset Difference between tax and tetap fiskal dan accounting depreciation akuntansi 6,733 9,084 4,779 of fixed assets 61,028 380,986 149,649 Kompensasi rugi pajak - 124,895 - Tax losses utilised Taksiran penghasilan Estimated taxable income kena pajakkerugian fiscal losses fiskal Perusahaan 61,028 256,091 149,649 of the Company Beban pajak penghasilan Income tax expense kini - Perusahaan 15,257 64,023 - of the Company - current Beban pajak penghasilan Income tax expense of kini - entitas anak 550,756 990,165 763,348 subsidiaries - current Jumlah beban pajak Total income tax penghasilan - kini 566,013 1,054,188 763,348 expense - current