Utang Pajak Taxes Payable

Ekshibit E42 Exhibit E42 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2016 FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 12. PERPAJAKAN Lanjutan

12. TAXATION Continued b. Pajak Kini

b. Current Tax

Rekonsiliasi antara rugi laba sebelum beban pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi dan komprehensif lain konsolidasian dengan taksiran rugi penghasilan kena pajak pada tanggal 30 Juni 2016 dan 31 Desember 2015 adalah sebagai berikut: A reconciliation between loss income before income tax expense, as shown in the consolidated statements of profit and loss and other comprehensive income and estimated taxable loss income as of 30 June 2016 and 31 December 2015 are as follows: Konsolidasian Consolidated 30 Jun 2016 30 Jun 2016 31 Des 2015 31 Dec 2015 Rugi laba konsolidasian sebelum pajak penghasilan 7.835.386.572 16.833.220.866 Consolidated loss income before Income tax Beda temporer: Temporary differences: Beban imbalan kerja karyawan 5.636.495.585 9.787.419.734 Provision for employee benefits Realisasi beban imbalan kerja karyawan 453.404.578 528.262.455 Payments of employee benefits Kontribusi dana pensiun 3.231.179.323 6.162.533.148 Contributions to pension fund Pembayaran sewa pembiayaan 354.214.157 100.724.448 Payments of finance lease Selisih penyusutan beban komersial dan fiskal 37.873.017 4.074.214 Difference in commercial and fiscal depreciation expense Penyisihan persediaan usang - 188.850.584 Allowance for inventory obsolescence Beda tetap: Permanent differences: Beban pajak 91.852.705 1.540.928.601 Tax expenses Beban penyusutan 109.987.940 293.301.177 Depreciation expense Beban representasi 390.005.942 988.874.199 Representation expense Sumbangan 57.580.337 73.840.876 Donation Penghasilan bunga yang telah dikenakan pajak final 132.601.525 1.935.393.731 Interest income subjected to final tax Beban bunga yang telah dikenakan pajak final 22.550.650 - Interest expense subjected to final tax Laba atas penjualan aset tetap - final 20.457.211 8.808.138 Gain on sales of property, plant and equipment - final Sub-total 9.989.875.954 12.472.588.229 Sub-total Rugi entitas anak Perusahaan 3.812.220.086 4.843.511.891 Loss from subsidiaries Eliminasi 280.843.985 24.266.177 Elimination Taksiran rugi laba fiskal Grup 6.458.499.853 7.604.810.161 Estimated fiscal loss income of the Group Ekshibit E43 Exhibit E43 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2016 FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 12. PERPAJAKAN Lanjutan

12. TAXATION Continued b. Pajak Kini Lanjutan