Liabilitas Jangka Panjang Lainnya Other

AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued - 93 - 24. BEBAN YANG MASIH HARUS DIBAYAR

24. ACCRUED EXPENSES 31 Maret

31 Desember March 31, December 31, 2015 2014 Unaudited Unaudited Productivity allowances, Promosi peningkatan penjualan 230.371.634 199.207.341 Sales promotion Pengangkutan 109.360.958 105.618.002 Transportation Listrik 23.605.407 4.377.619 Electricity Asuransi, sewa dan ekspedisi 20.575.701 9.587.481 Insurance, rent and expedition Retribusi pertambangan 12.616.194 7.411.840 Mining rights fees Jasa profesional 10.440.209 32.680.458 Professional fees Beban pengantongan 4.750.038 213.103 Packer fees Pemeliharaan 3.682.979 3.546.785 Maintenance Bina lingkungan 2.968.044 5.152.867 Partnership program Bunga 1.858.494 190.373 Interest Lain-lain di bawah Rp1.000.000 77.580.155 77.448.249 Others below Rp 1,000,000 497.809.813 445.434.118 25. UTANG PAJAK 25. TAXES PAYABLE 31 Maret 31 Desember March 31, December 31, 2015 2014 Unaudited Unaudited Perseroan The Company PPh badan Catatan 39 163.607.830 105.818.549 Corporate Income tax Note 39 Utang pajak lain Other taxes payable PPh Pasal 21 3.639.438 5.446.898 Income tax Article 21 PPh Pasal 22 2.521.334 3.099.382 Income tax Article 22 PPh Pasal 23 dan 26 8.293.579 2.654.319 Income tax Articles 23 and 26 Pajak penghasilan final 661.598 1.268.298 Final income tax Pajak Pertambahan Nilai 72.354.030 91.520.164 Value Added Tax Pajak Pertambahan Nilai - WAPU 4.065.414 14.262.132 Value Added Tax - Tax Collector Jumlah 255.143.223 224.069.743 Total Entitas anak Subsidiaries PPh badan 56.663.115 967.122 Corporate Income tax Utang pajak lain Other taxes payable PPh Pasal 21 3.972.010 11.646.822 Income tax Article 21 PPh Pasal 22 2.226.000 2.598.821 Income tax Article 22 PPh Pasal 23 dan 26 3.304.160 2.313.027 Income tax Articles 23 and 26 Pajak penghasilan final 2.127.839 4.419.166 Final income tax Pajak Bumi dan Bangunan 6.169.616 6.578.857 Land and Building Tax Pajak Pertambahan Nilai 25.237.485 27.764.822 Value Added Tax Lainnya 6.543.619 4.971.767 Others Jumlah 106.243.844 61.260.404 Total Jumlah 361.387.067 285.330.147 Total AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued - 94 - Perseroan ditunjuk sebagai Wajib Pajak Pungut “WAPU” Pajak Pertambahan Nilai berdasarkan Peraturan Menteri Keuangan PMK Nomor: 85PMK.032012 tentang Penunjukan Badan Usaha Milik Negara sebagai WAPU Pajak Pertambahan Nilai oleh Direktorat Jenderal Pajak pada tanggal 20 Juni 2012, yang berlaku efektif per tanggal 1 Juli 2012. The Company was appointed as a value added tax collector WAPU based on the Ministry of Finance regulation PMK Number: 85PMK.032012 concerning the appointment of State Owned Enterprises as WAPU VAT by Directorate General of Taxes DGT on June 20, 2012, effective on July 1, 2012. Utang pajak pertambahan nilai termasuk estimasi penyisihan yang dibuat SP sebesar Rp 41.452.329 untuk denda atas keterlambatan pelaporan pajak pertambahan nilai untuk tahun pajak 2003 dan 2002. Penyisihan ini dibuat karena dalam suratnya tertanggal 9 Maret 2006, Direktorat Jenderal Pajak mengkonfirmasikan bahwa tidak adanya surat permohonan resmi untuk perpanjangan ijin sentralisasi pajak pertambahan nilai dapat menyebabkan SP dianggap menerapkan desentralisasi dalam administrasi pajak pertambahan nilai. Value added tax payable includes SP’s provision for tax penalties amounting to Rp 41,452,329 arising from the late reporting of value added tax for 2003 and 2002. This provision was made based on a letter dated March 9, 2006 in which the Directorate General of Taxation confirmed that in the absence of a formal application letter for extension of centralization for its value added tax administration, SP would be deemed as applying decentralization for value added tax purposes. Pada tanggal 31 Maret 2015, SP telah mengakui pendapatan lain-lain dari estimasi penyisihan denda atas keterlambatan pembayaran pajak pertambahan nilai 2003 dan 2002 sehubungan dengan kadaluwarsa masa pajak. In March 31, 2015, SP has recognized other income from an estimated provision for tax penalties arising from the late reporting of value added tax for 2003 and 2002 as it was already expired. 26. UANG MUKA PENJUALAN 26. SALES ADVANCES Uang muka penjualan merupakan uang muka yang diterima dari pelanggan entitas anak SP, ST, KIG, UTSG dan SPB dalam rangka penjualan semen, tanah kawasan industri, pekerjaan reklamasi, dan beton siap pakai. Sales advances represent receipts from subsidiaries’ SP, ST, KIG, UTSG and SPB customers for sales of cement, industrial real estate land, reclamation service, and readymix concrete. 27. PROVISI JANGKA PANJANG 27. LONG-TERM PROVISIONS Jumlah Peningkatan Nilai Provisi yang terjadi selama Nilai tercatat awal tambahan dan dibebankan periode berjalan tercatat akhir Beginning Additional Amount realized Increase during Ending balance provision and expense the period balance Restorasi tanah tambang 99.823.896 2.229.355 1.396.271 1.471.735 102.128.715 Quarry restoration Estimasi biaya pembongkaran Estimated cost of dismantling aset tetap 75.241.057 341.516 - 976.552 76.559.125 of fixed assets Jumlah 175.064.953 2.570.872 1.396.271 2.448.287 178.687.840 Total Jumlah Peningkatan Nilai Provisi yang terjadi selama Nilai tercatat awal tambahan dan dibebankan tahun berjalan tercatat akhir Beginning Additional Amount realized Increase during Ending balance provision and expense the year balance Restorasi tanah tambang 89.430.428 15.968.722 11.146.983 5.571.729 99.823.896 Quarry restoration Estimasi biaya pembongkaran Estimated cost of dismantling aset tetap 68.191.667 2.226.615 - 4.822.775 75.241.057 of fixed assets Jumlah 157.622.095 18.195.338 11.146.983 10.394.503 175.064.953 Total 31 Maret 2015 March 31, 2015 Unaudited 31 Desember 2014 December 31, 2014 Unaudited