Benefit Expense Income Tax

PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 30 Juni 2015 Tidak Diaudit dan Per 31 Desember 2014 dan 1 Januari 201431 Desember 2013 serta Untuk Periode 6 Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 Tidak Diaudit dan 2014 dan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2014 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES INTERIM NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of Juni 30, 2015 Unaudited and as of December 2014 January 1, 2014December 31, 2013 and For the Period 6 Six Months Ended as of June 30, 2015 unaudited and 2014 and For the Years Ended December 31, 2014 In Full Rupiah d1August 27, 2015 76 paraf: Dibebankan Dibebankan Dikreditkan Dikreditkan Kedalam Laporan Ke Penghasilan Laba Rugi Komprehensif Efek Komprehensif Lainnya Divestasi Expensed Expensed Entitas 1 Januari 2014 Credited Credited Anak 31 Desember 2014 January 1, 2014 Into Statements of to Other Effect of December 31, 2014 31 Desember 2013 Comprehensive Comprehensive Divestment of Disajikan kembali December 31, 2013 Income Income Subsidiaries Restatement Rp Rp Rp Rp Rp Entitas Anak Subsidiaries PT Indahcup Sukses Makmur 3,121,627,108 -- -- 3,121,627,108 -- PT Indahcup Sukses Makmur PT Kreasi Dasatama 3,332,044,872 1,640,442,350 163,371,250 -- 1,854,973,772 PT Kreasi Dasatama PT Unipack Plasindo 2,204,789,614 291,933,126 392,047,000 -- 2,888,769,740 PT Unipack Plasindo PT Mulford Indonesia 3,582,826,523 250,775,816 249,664,750 -- 4,083,267,089 PT Mulford Indonesia PT Alysynite Indonesia 219,263,285 26,955,459 27,564,000 -- 273,782,744 PT Alysynite Indonesia Sub Total Entitas Anak 12,460,551,402 1,070,777,949 832,647,000 3,121,627,108 9,100,793,345 Sub Total Subsidiaries Total 20,983,114,031 485,037,925 1,845,805,750 3,121,627,108 20,192,330,598 Total Dibebankan Dibebankan Dikreditkan Dikreditkan Kedalam Laporan Ke Penghasilan Laba Rugi Komprehensif Komprehensif Lainnya Expensed Expensed 31 Desember 2014 Credited Credited 30 Juni 2015 December 31, 2014 Into Statements of to Other June 30, 2015 Disajikan kembali Comprehensive Comprehensive Tidak diaudit Restatement Income Income Unaudited Rp Rp Rp Rp Perusahaan Company Penyusutan Aset Tetap 3,342,038,346 588,453,394 -- 3,930,491,740 Depreciation of Fixed Assets Keuntungan Penjualan Aset Tetap 35,375,477 -- -- 35,375,477 Gain on Sale of Fixed Assets Cadangan Kerugian Penurunan Nilai Piutang 2,336,600 3,958,244 -- 6,294,844 Allowance for Impairment of Receivable Cadangan Kerugian Penurunan Nilai Persediaan -- 93,446,187 -- 93,446,187 Allowance for Impairment of Inventories Tunjangan Hari Raya -- 574,194,786 -- 574,194,786 Komisi Penjualan -- 858,621,076 -- 858,621,076 Liabilitas Imbalan Pasca Kerja 7,782,537,784 411,735,500 525,247,750 8,719,521,034 Post Employment Benefit Liabilities Sub Total Perusahaan 11,091,537,253 2,530,409,187 525,247,750 14,147,194,190 Sub Total Company Entitas Anak Subsidiaries PT Indahcup Sukses Makmur -- -- -- -- PT Indahcup Sukses Makmur PT Kreasi Dasatama 1,854,973,772 579,770,137 141,897,990 2,576,641,899 PT Kreasi Dasatama PT Unipack Plasindo 2,888,769,740 1,096,981,290 168,312,000 4,154,063,030 PT Unipack Plasindo PT Mulford Indonesia 4,083,267,089 454,828,207 137,984,500 3,766,423,382 PT Mulford Indonesia PT Alysynite Indonesia 273,782,744 55,338,404 37,797,760 256,242,100 PT Alysynite Indonesia Sub Total Entitas Anak 9,100,793,345 1,166,584,816 485,992,250 10,753,370,411 Sub Total Subsidiaries Total 20,192,330,598 3,696,994,003 1,011,240,000 24,900,564,601 Total PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 30 Juni 2015 Tidak Diaudit dan Per 31 Desember 2014 dan 1 Januari 201431 Desember 2013 serta Untuk Periode 6 Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 Tidak Diaudit dan 2014 dan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2014 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES INTERIM NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of Juni 30, 2015 Unaudited and as of December 2014 January 1, 2014December 31, 2013 and For the Period 6 Six Months Ended as of June 30, 2015 unaudited and 2014 and For the Years Ended December 31, 2014 In Full Rupiah d1August 27, 2015 77 paraf:

e. Utang Pajak

e. Tax Payables

1 Januari 2014 January 1, 2014 30 Juni 2015 31 Desember 2014 31 Desember 2013 June 30, 2015 December 31, 2014 December 31, 2013 Rp Rp Rp Perusahaan: The Company Pajak Penghasilan Pasal 4 2 Income Tax Article 4 2 Pajak Penghasilan Pasal 21 611,990,799 665,568,565 233,617,724 Income Tax Article 21 Pajak Penghasilan Pasal 23 123,910,463 151,513,091 205,038,292 Income Tax Article 23 Pajak Penghasilan Pasal 25 1,507,017,265 2,805,849,296 2,706,623,379 Income Tax Article 25 Pajak Penghasilan Pasal 26 -- -- 288,677,220 Income Tax Article 26 Pajak Penghasilan Pasal 29 -- -- 6,588,101,641 Income Tax Article 29 Pajak Pertambahan Nilai 1,606,578,797 322,980,557 -- Value Added Tax Sub Total 3,849,497,324 3,945,911,509 10,022,058,256 Sub Total Entitas Anak: Subsidiaries Pajak Penghasilan Pasal 4 2 2,261,861,587 1,319,294,373 1,438,026,921 Income Tax Article 4 2 Pajak Penghasilan Pasal 21 872,605,478 400,802,347 452,062,765 Income Tax Article 21 Pajak Penghasilan Pasal 23 418,860,976 193,659,960 183,750,719 Income Tax Article 23 Pajak Penghasilan Pasal 25 568,645,655 296,910,640 281,511,277 Income Tax Article 25 Pajak Penghasilan Pasal 29 -- 1,171,106,944 2,232,188,584 Income Tax Article 29 Pajak Pertambahan Nilai 797,332,434 70,050,444 1,525,491,315 Value Added Tax Sub Total 4,919,306,130 3,451,824,708 6,113,031,581 Sub Total Total 8,768,803,454 7,397,736,217 16,135,089,837 Total 18. Pajak Penghasilan Final 18. Final Income Taxes Akun ini terdiri dari: This account consists of: 30 Juni 2015 June 30, 2015 Tidak diaudit 30 Juni 2014 Unaudited June 30, 2014 6 Bulan 6 Bulan 6 Months 6 Months Rp Rp Penghasilan terkait dengan Pajak Final: Revenue Subject to Final Tax: Penjualan Real Estate 162,896,297,902 165,462,436,507 Real Estate Sales Pendapatan Sewa 12,870,564,000 12,833,064,000 Rental Revenue Total 175,766,861,902 178,295,500,507 Total Pajak Kini Pajak Final: Current Tax Witholding Tax Final in Nature: 5 dari Penjualan Real Estate 8,144,814,894 8,273,121,825 5 of Real Estate Sales 10 dari Pendapatan Sewa 1,287,056,400 1,283,306,400 10 of Rental Revenue Total 9,431,871,294 9,556,428,225 Total PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 30 Juni 2015 Tidak Diaudit dan Per 31 Desember 2014 dan 1 Januari 201431 Desember 2013 serta Untuk Periode 6 Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 Tidak Diaudit dan 2014 dan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2014 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES INTERIM NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of Juni 30, 2015 Unaudited and as of December 2014 January 1, 2014December 31, 2013 and For the Period 6 Six Months Ended as of June 30, 2015 unaudited and 2014 and For the Years Ended December 31, 2014 In Full Rupiah d1August 27, 2015 78 paraf: 19. Beban Akrual 19. Accruals Akun ini terdiri dari: This account consists of: 30 Juni 2015 1 Januari 2014 June 30, 2015 January 1, 2014 Tidak diaudit 31 Desember 2014 31 Desember 2013 Unaudited December 31, 2014 December 31, 2013 Rp Rp Rp Komisi Penjualan 14,772,590,499 16,275,784,688 16,522,777,663 Sales Commission Listrik, Air dan Telekomunikasi 3,406,074,570 1,637,586,666 1,702,239,933 Electricity, Water and Telecommunications Gaji dan Bonus 2,399,672,645 118,193,650 77,449,300 Salaries and Bonuses Pajak Bumi dan Bangunan 1,378,349,255 -- -- Land and Building Tax Beban Angkut 665,458,322 618,565,765 1,305,895,958 Transportation Expenses Perbaikan dan Pemeliharaan 474,880,560 357,582,079 530,701,849 Repair and Maintenance Bunga 446,713,315 100,877,479 61,331,099 Interest Asuransi Karyawan 310,602,886 104,547,609 195,833,394 Employees insurance Lokal dan Ekspor Ekspedisi 132,137,331 173,215,940 62,337,160 Local and Export Expedition Konsultan dan Manajemen Fee 80,112,865 507,544,578 117,800,000 Consultant and Management Fee Lain-lain masing-masing di bawah Others each below Rp100.000.000 1,330,548,630 926,175,536 49,370,466 Rp100,000,000 Total 25,397,140,878 20,820,073,990 20,625,736,822 Total 20. Uang Muka Pelanggan 20. Advance from Customers Akun ini terdiri dari: The account consists of: 30 Juni 2015 1 Januari 2014 June 30, 2015 January 1, 2014 Tidak diaudit 31 Desember 2014 31 Desember 2013 Unaudited December 31, 2014 December 31, 2013 Rp Rp Rp Altira Office Tower 50,175,713,780 65,052,181,044 94,500,737,469 Altira Office Tower Altira Office Park 4,682,906,848 27,763,104,423 127,402,858,925 Altira Office Park Lain-lain 16,494,442,323 7,261,350,344 1,672,951,742 Others Uang Muka Pelanggan 71,353,062,951 100,076,635,811 223,576,548,136 Advance from Customers Detail dari uang muka Altira Office Park dan Altira Office Tower berdasarkan pelanggan adalah sebagai berikut: Details of advances and Altira Altira Office Park Office Tower by the customer are as follows: 30 Juni 2015 1 Januari 2014 June 30, 2015 January 1, 2014 Tidak diaudit 31 Desember 2014 31 Desember 2013 Unaudited December 31, 2014 December 31, 2013 Rp Rp Rp Altira Office Tower Altira Office Tower Bank Panin Indonesia 19,273,735,560 22,713,551,841 38,160,838,532 Bank Panin Indonesia PT Global Jaya Propertindo 12,401,339,627 14,621,535,427 23,402,712,971 PT Global Jaya Propertindo PT Lestari Gemilang 6,642,665,967 8,939,426,812 23,006,872,474 PT Lestari Gemilang PT Sunter Grahamas 4,200,569,856 7,990,960,303 1,822,075,727 PT Sunter Grahamas PT Armada Samudra Global 3,444,443,286 3,816,838,273 5,645,141,832 PT Armada Samudra Global PT Graha Sunter Indah 2,711,993,163 5,159,164,221 1,176,377,749 PT Graha Sunter Indah Lainnya masing-masing di bawah Rp5.000.000.000 1,500,966,321 1,810,704,167 1,286,718,184 Others each below Rp5,000,000,000 Sub Total Office Tower 50,175,713,780 65,052,181,044 94,500,737,469 Sub Total Office Tower