Penghasilan keuangan Finance income

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 101 - b. Beban keuangan b. Finance costs 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Kredit investasi 233.221.793 221.709.191 Investment loans Pinjaman dari Pemerintah Loans from the Government of Republik Indonesia - - the Republic of Indonesia Sewa pembiayaan 14.462.415 11.534.486 Financial lease Biaya pembongkaran aset tetap 7.875.538 6.746.950 Dismantling costs of fixed assets Kredit modal kerja 6.581.090 1.548.155 Working capital loans Lain-lain 8.663.673 - Others Jumlah 270.804.509 241.538.782 Total 38. PENGHASILAN KOMPREHENSIF LAIN 38. OTHER COMPREHENSIVE INCOME 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Penghasilan komprehensif lain: Other comprehensive income: Net changes in fair value of Perubahan neto nilai wajar surat available-for-sale marketable berharga tersedia untuk dijual securities Keuntungan periode berjalan 4.387.005 4.999.252 Gain arising during the period Dikurangi: Less: Penyesuaian reklasifikasi atas Reclassification adjustments on keuntungan yang diakui gain recognised on dalam laba rugi 3.848.602 3.847.392 profit and loss 538.403 1.151.860 Mutasi neto lindung nilai arus kas Net movement on cash flow hedges Keuntungan periode berjalan 18.637.917 - Gain arising during the period Dikurangi: Less: Penyesuaian reklasifikasi atas Reclassification adjustments on kerugian yang diakui loss recognised on dalam aset tetap - - fixed assets 18.637.917 - Keuntungan kerugian aktuarial Unrealized gain loss on defined program pensiun manfaat pasti 37.736.301 9.678.504 benefit pension plans Selisih kurs penjabaran laporan Exchange difference due to translation keuangan of financial statemens Translation of subsidiarys financial Penjabaran laporan entitas anak 349.639.569 23.656.947 statemens Dikurangi: Less: Pajak penghasilan terkait - - Income tax related 349.639.569 23.656.947 Penghasilan komprehensif lain 331.079.588 12.826.583 Other comprehensive income Penghasilan komprehensif lain Others comprehensive income periode berjalan, setelah pajak 331.079.588 12.826.583 during the period, net of tax DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 102 - 39. PAJAK PENGHASILAN

39. INCOME TAX

Beban pajak Grup terdiri dari: Tax expense of the Group consists of the following: 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Perseroan The Company Kini 606.800.320 659.379.498 Current Tangguhan 4.605.668 69.966.330 Deferred 611.405.988 729.345.828 Entitas anak Subsidiaries Kini 295.574.868 342.521.557 Current Tangguhan 13.444.134 39.410.429 Deferred 282.130.734 381.931.986 Konsolidasian Consolidated Kini 902.375.188 1.001.901.055 Current Tangguhan 8.838.466 109.376.759 Deferred 893.536.722 1.111.277.814 Perseroan telah memenuhi persyaratan memperoleh penurunan tarif PPh Badan sebesar 5 masing- masing untuk tahun fiskal 2014 dan 2013 berdasarkan Peraturan Pemerintah Nomor 81 Tahun 2007. The Company met the requirements for reduction of income tax rate by 5 for fiscal years 2014 and 2013, respectively, in accordance with the Government Regulation No. 81 Year 2007. Rekonsiliasi antara laba sebelum pajak penghasilan yang ditunjukkan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak dan beban pajak kini untuk periode yang berakhir pada tanggal 30 September 2015 dan 2014 adalah sebagai berikut: The reconciliations between income before corporate income tax as shown in the consolidated statements of comprehensive income and estimated taxable income and current tax expense for the years ended September 30, 2015 and 2014 are as follows: 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Laba konsolidasian sebelum Consolidated income before beban pajak penghasilan 4.101.895.533 5.193.393.198 income tax Laba entitas anak sebelum Subsidiaries’ income before beban pajak penghasilan 1.033.088.821 1.593.463.246 income tax Bagian atas laba bersih entitas Equity in net income asosiasi 21.115.377 22.408.302 of associates Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi 21.313.155 8.107.595 eliminations Laba sebelum pajak penghasilan Income before income tax - Perseroan 3.069.004.490 3.569.414.055 the Company Dilanjutkan Forward