Utang Pajak General a. Pendirian Perusahaan

PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 82 d. Manfaat Beban Pajak Penghasilan d. Benefit Expense Income Tax 31 Maret 2016 31 Maret 2015 March 31, 2016 March 31, 2015 T idak Diaudit Tidak Diaudit Unaudited Unaudited Rp Rp Perusahaan The Company Pajak Kini 7.681.893.474 5.000.617.546 Current Tax Pajak Tangguhan 1.923.279.904 583.776.500 Deferred Tax Sub Total Perusahaan 5.758.613.570 4.416.841.046 The Company Sub Total Entitas Anak Subsidiaries Pajak Kini 3.297.850.211 958.769.396 Current Tax Pajak Tangguhan 179.796.546 84.182.867 Deferred Tax Sub Total Entitas Anak 3.477.646.757 874.586.529 Subsidiaries Sub Total Total 9.236.260.327 5.291.427.575 Total Pajak Kini Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan keuangan dan taksiran penghasilan kena pajak untuk tahun-tahun yang berakhir pada tanggal 31 Maret 2016 dan 31 Desember 2015 adalah sebagai berikut: Current Tax A reconciliation between income before tax expense as presented in the financial statements and the estimated taxable income for the years ended March 31, 2016 and December 31 2015 is as follows: 31 Maret 2016 31 Maret 2015 March 31, 2016 March 31, 2015 Tidak Diaudit Tidak Diaudit Unaudited Unaudited Rp Rp Laba Konsolidasian Sebelum Consolidated Profit Before Pajak Penghasilan 36.173.165.825 55.478.264.583 Income Tax Dikurangi: Less: Laba Entitas Anak Sebelum Profit of Subisidiaries Before Beban Pajak Penghasilan 11.501.711.816 53.321.499.933 Income Tax Eliminasi 2.135.752.719 11.473.166.874 Elimination Pajak Penghasilan Final 951.945.356 -- Final Income Tax Laba Sebelum Pajak Penghasilan Profit Before Income Tax of Perusahaan 27.759.152.084 13.629.931.524 the Company Beda T etap: Permanent Difference: Gaji, Upah, dan Tunjangan 2.288.100.000 132.000.000 Salary and Allowance Peny usutan 961.910.017 1.088.037.073 Depreciation Denda Pajak 18.616.000 82.335.930 Tax Penalty Marketing dan Beban Sew a 2.806.716.628 3.877.795.542 Marketing and Rent Expenses Lain-lain 133.946.964 147.243.174 Others Penghasilan yang telah dikenakan Income subject to Pajak Final Final Tax Pendapatan Bunga 558.189.156 839.814.057 Interest Income Pendapatan Sew a 186.165.000 186.165.000 Rent Income 4.724.697.803 4.037.432.662 PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 83 31 Maret 2016 31 Maret 2015 March 31, 2016 March 31, 2015 T idak Diaudit Tidak Diaudit Unaudited Unaudited Rp Rp Beda Waktu: Timing Difference Beban Peny usutan 422.179.160 1.318.772.558 Depreciation Expense Manfaat Kary awan 984.768.750 919.961.250 Employee Benefit Beban Piutang tak Tertagih 274.102.379 96.372.191 Bad Debt Expenses Beban Tunjangan dan Bonus 1.371.999.999 -- Allowance and Bonus Expenses Beban Komisi Penjualan 234.000.000 -- Commission Expenses Beban Pemasaran dan Sewa 3.521.749.998 -- Marketing and Rental Expenses Amortisasi 37.959.049 -- Amortization Penurunan nilai atas Persediaan Usang 922.278.379 -- Impairment of Obsolete Inventories 7.693.119.616 2.335.105.999 Penghasilan Kena Pajak 30.727.573.897 20.002.470.185 Taxable Income Pajak Penghasilan Tahun Berjalan Current Corporate Income Tax Perusahaan 7.681.893.474 5.000.617.546 The Company Entitas Anak: Subsidiaries PT Unipack Plasindo 2.676.181.500 350.114.396 PT Unipack Plasindo PT Mulford Indonesia 111.754.239 366.029.500 PT Mulford Indonesia PT Alsy nite Indonesia 186.868.680 242.625.500 PT Alsynite Indonesia PT Kreasi Dasatama 98.692.535 -- PT Kreasi Dasatama PT Alderon Pratama Indonesia 224.353.257 -- PT Alderon Pratama Indonesia Total Pajak Penghasilan Tahun Berjalan 10.979.743.685 5.959.386.942 Total Current Corporate Income Tax Kredit Pajak Tax Credit Perusahaan The Company Pajak Penghasilan Pasal 22 2.401.872.000 2.356.726.000 Income Tax Article 22 Pajak Penghasilan Pasal 23 559.735.906 441.390.125 Income Tax Article 23 Pajak Penghasilan Pasal 24 20.547.569 3.942.813 Income Tax Article 24 Pajak Penghasilan Pasal 25 3.422.279.295 8.417.547.888 Income Tax Article 25 Sub Total 6.404.434.770 11.219.606.826 Sub Total Entitas Anak Subsidiaries PT Mulford Indonesia 1.020.123.796 557.633.566 PT Mulford Indonesia PT Unipack Plasindo 640.072.973 522.910.816 PT Unipack Plasindo PT Alsy nite Indonesia 251.460.409 91.950.546 PT Alsynite Indonesia PT Master Sepadan Indonesia -- -- PT Master Sepadan Indonesia PT Kreasi Dasatama 188.526.000 475.559.950 PT Kreasi Dasatama Sub Total 2.100.183.178 1.648.054.878 Sub Total Total Kredit Pajak 8.504.617.948 12.867.661.704 Total Tax Credit PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 84 31 Maret 2016 31 Maret 2015 March 31, 2016 March 31, 2015 Tidak Diaudit Tidak Diaudit Unaudited Unaudited Rp Rp Pajak Penghasilan Badan Lebih Bayar: Corporate Income Tax Overpayment Perusahaan -- 6.218.989.280 The Company Entitas Anak: Subsidiaries: PT Kreasi Dasatama 89.833.465 475.559.950 PT Kreasi Dasatama PT Alsy nite Indonesia 64.591.729 -- PT Alsynite Indonesia PT Unipack Plasindo -- 172.796.420 PT Unipack Plasindo PT Mulford Indonesia 908.369.557 191.604.066 PT Mulford Indonesia Total Lebih Bayar 1.062.794.751 7.058.949.716 Total Overpayment Pajak Penghasilan Badan Lebih Bayar: Corporate Income Tax Underpayment Perusahaan 1.277.458.704 -- The Company Entitas Anak: Subsidiaries: PT Alderon Pratama Indonesia 224.353.257 -- PT Alderon Pratama Indonesia PT Alsy nite Indoneisa -- 150.674.954 PT Alsynite Indoneisa PT Unipack Plasindo 2.036.108.527 -- PT Unipack Plasindo Total Kurang Bayar 3.537.920.488 150.674.954 Total Underpayment Rekonsiliasi antara manfaat pajak penghasilan Perusahaan berdasarkan tarif pajak yang berlaku yang dihitung dari laba rugi sebelum manfaat pajak penghasilan dan manfaat pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut: A reconciliation between income tax benefit attributable to the Company calculated by applying the applicable tax rate to gain loss before income tax benefit and income tax benefit as shown in the consolidated statements of profit or loss and other comprehensive income is as follows: 31 Maret 2016 31 Maret 2015 March 31, 2016 March 31, 2015 T idak Diaudit Tidak Diaudit Unaudited Unaudited Rp Rp Laba Sebelum Pajak Penghasilan Profit Before Income Tax Menurut Laporan Laba Rugi dan According to Consolidated Statement of Penghasilan Komprehensif Lain Profit or Loss and Konsolidasian 36.173.165.825 55.478.264.583 Other Comprehensive Income Laba Entitas Anak Sebelum Profit of Subsidiaries before Beban Pajak Penghasilan 11.501.711.816 53.321.499.933 Income Tax Eliminasi 2.135.752.719 11.473.166.874 Elimination Pajak Penghasilan Final 951.945.356 -- Final Income Tax Laba Sebelum Pajak Perusahaan 27.759.152.084 13.629.931.524 Profit Before Income Tax of The Company Beban Pajak 6.939.788.000 3.407.482.900 Tax Expenses Jumlah Beban Pajak Penghasilan 6.939.788.000 3.407.482.900 Total Income Tax Expenses e. Pajak Tangguhan e. Deferred Tax PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 85 Pajak Tangguhan dihitung berdasarkan beda waktu antara nilai tercatat dari total aset dan liabilitas yang