BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES PERPAJAKAN TAXATION

are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 Tidak diaudit dan 31 Desember 2011 Diaudit dan Untuk Periode Sembilan Bulan Yang Berakhir 30 September 2012 dan 2011 Tidak diaudit Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 Unaudited and December 31, 2011 Audited and For The Nine Month Period Ended September 30, 2012 and 2011 Unaudited Expressed In Thousands of Rupiah, Unless Otherwise Stated 83 16. BIAYA MASIH HARUS DIBAYAR 16. ACCRUED EXPENSES Biaya masih harus dibayar merupakan akrual atas: Accrued expenses represent accruals for: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Biaya program 126.557.056 91.316.168 Program cost Gaji dan pesangon 92.083.835 114.916.409 Salary and severance payment Jasa konsultan 24.444.389 27.282.999 Consultant fee Beban transponder 3.760.020 3.828.558 Transponder cost Listrik, air dan telepon 1.346.028 1.660.330 Electricity, water and telephone Bunga pinjaman dan utang obligasi 997.333 19.697.381 Loan and bond payable interests Biaya sewa 1.700 377.616 Rental cost Lain-lain 44.217.409 43.687.354 Others Total 293.407.770 302.766.815 Total 17. PERPAJAKAN 17. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Pajak Pertambahan Nilai 50.072.960 39.487.320 Value Added Tax Pajak Penghasilan Pasal 21 - 34.478 Income tax Article 21 Pajak Penghasilan Final 25.552 13.910 Final Income Tax Total 50.098.512 39.535.708 Total b. Utang pajak b. Taxes Payable Utang pajak terdiri dari: Taxes payable consists of: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Pajak Pertambahan Nilai 19.002.752 19.999.415 Value Added Tax Pajak Penghasilan Income Taxes Pasal 2529 73.797.424 41.459.465 Article 2529 Pasal 21 6.593.305 8.630.303 Article 21 Pasal 23 2.710.432 2.030.464 Article 23 Pasal 26 5.940.172 7.612.828 Article 26 Pajak Penghasilan Final 381.600 401.948 Final Income Tax Total 108.425.685 80.134.423 Total are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 Tidak diaudit dan 31 Desember 2011 Diaudit dan Untuk Periode Sembilan Bulan Yang Berakhir 30 September 2012 dan 2011 Tidak diaudit Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 Unaudited and December 31, 2011 Audited and For The Nine Month Period Ended September 30, 2012 and 2011 Unaudited Expressed In Thousands of Rupiah, Unless Otherwise Stated 84 17. PERPAJAKAN lanjutan 17. TAXATION continued