PT Bank OCBC NISP Tbk OCBC PT Bank OCBC NISP Tbk OCBC

Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in US Dollar, unless Otherwise Stated 64 17. PERPAJAKAN 17. TAXATION a. Utang Pajak a. Taxes Payable 2015 2014 Pajak Pertambahan Nilai 94.593 109.400 Value-Added Tax Pajak penghasilan: Income taxes: Pasal 15 final 290.987 273.984 Article 15 final Pasal 21 82.620 35.814 Article 21 Pasal 29 104 22.968 Article 29 Pasal 23 11.277 34.312 Article 23 Pasal 4 2 final 4.408 3.225 Article 4 2 final Pasal 25 229 92 Article 25 Total 484.218 479.795 Total b. Pajak Dibayar Dimuka b. Prepaid Tax 2015 2014 Pajak Pertambahan Nilai 1.752.743 1.069.839 Value-Added Tax c. Manfaat Beban Pajak c. Tax Benefit Expense Manfaat beban pajak Perusahaan dan Entitas Anak terdiri dari: Tax benefit expense of the Company and Subsidiaries are as follows: 2015 2014 Final Final Entitas Anak 1.420.597 1.214.966 Subsidiaries Kini Current Perusahaan 3.824 11.769 The Company Entitas Anak - 19.604 Subsidiaries Sub-total 3.824 31.373 Sub-total Tangguhan Deferred Perusahaan 6.248 2.916 The Company Entitas Anak 37.055 723.437 Subsidiaries Sub-total 30.807 720.521 Sub-total Beban pajak - neto 1.455.228 1.966.860 Tax expense - net d. Pajak penghasilan pasal 15 Final d. Income tax article 15 Final Entitas anak, kecuali MOS dan SIM, bergerak di bidang pelayaran yang dikenakan PPh pasal 15 final sebesar 1,2 dari peredaran bruto sesuai Keputusan Menteri Keuangan No. 416KMK.041996 tanggal 14 Juni 1996 dan SE-29PJ.41996 tanggal 13 Agustus 1996. The Subsidiaries, except MOS and SIM, are engaged in shipping, which is subject to income tax article 15 final rate of 1.2 from gross income based on Finance Ministry Decisions No. 416KMK.041996 dated June 14, 1996 and SE-29PJ.41996 dated August 13, 1996. Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in US Dollar, unless Otherwise Stated 65 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Pajak penghasilan pasal 15 Final lanjutan d. Income tax article 15 Final continued Perhitungan pajak penghasilan final sehubungan dengan pengoperasian kapal Entitas Anak adalah sebagai berikut: The calculation of the final income tax in connection with the operation of the Subsidiaries is as follows: 2015 2014 Total pendapatan neto Total net revenues per menurut laporan laba rugi consolidated statements of komprehensif konsolidasian 141.833.461 127.477.386 comprehensive income Eliminasi dan penyesuaian 13.987.666 8.705.000 Elimination and adjustments Pendapatan yang tidak Revenues not subjected dikenakan pajak final: to final tax of: Perusahaan 662.063 508.000 the Company Entitas Anak 36.776.029 34.427.267 Subsidiaries Pendapatan dari sewa kapal Revenues from vessel rental dan jasa pengangkutan 118.383.035 101.247.119 and freight services PPh pasal 15 final Income tax article 15 final sebesar 1,2 1.420.597 1.214.966 at 1.2 PPh pasal 15 final yang Income tax article 15 final dipotong pada which already withheld in tahun berjalan 1.129.610 940.982 current year Utang pajak penghasilan pasal 15 final 290.987 273.984 Income tax article 15 final e. Pajak Kini e. Current Tax Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran laba kena pajak adalah sebagai berikut: The reconciliation between income before income tax expense as shown in the consolidated statements of profit or loss and other comprehensive income and estimated taxable income is as follows: 2015 2014 Laba sebelum manfaat beban Income before income tax benefit pajak penghasilan menurut expense per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 42.402.351 35.208.510 other comprehensive income Laba sebelum manfaat beban Income before income pajak penghasilan tax benefit expense of Entitas Anak 46.759.927 36.238.105 Subsidiaries Eliminasi dan penyesuaian 4.141.165 530.440 Elimination and adjustments Laba rugi sebelum manfaat Income loss before income beban pajak penghasilan tax benefit expense Perusahaan 216.411 499.155 of the Company Beda temporer: Temporary differences: Imbalan kerja 24.990 11.663 Employees’ benefit Beda tetap: Permanent differences: Pendapatan bunga 8.949 25.812 Interest income Rugi selisih kurs 205.956 578.702 Loss on foreign exchange Lain-lain 15.161 10.498 Others Beda tetap - neto 212.168 563.388 Permanent differences - net Taksiran laba kena pajak Estimated taxable income Perusahaan 20.747 75.896 of the Company