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PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar 33 Sebagian piutang usaha dijadikan jaminan utang bank Catatan 16. Part of accounts receivable is used as collateral for bank loan Note 16. Tidak terdapat rental kontinjen dalam perjanjian sewa kapal. There is no contingent rent under vessel charter agreement. 6. Perpajakan

6. Taxation a. Pajak Dibayar Di Muka

a. Prepaid Taxes

2016 2015 USD USD Perusahaan The Company Pajak Penghasilan Income Tax Pasal 22 39 -- Article 22 Pasal 23 12,276 -- Article 23 Pasal 25 19,463 -- Article 25 Pajak Pertambahan Nilai 29,349 -- Value Added Tax Tagihan Pajak 21,690 -- Claim for Tax Refund Sub Total 82,817 -- Sub Total Entitas Anak Subsidiaries Pajak Penghasilan Income Tax Pasal 21 74,736 3,217 Article 21 Pasal 22 1,934 -- Article 22 Pasal 23 18,865 304 Article 23 Pasal 28.a -- 13,700 Article 15 Pajak Pertambahan Nilai 360,813 450,553 Value Added Tax Tagihan Pajak 1,071,722 33,527 Claim for Tax Refund Sub Total 1,528,071 501,301 Sub Total Total 1,610,888 501,301 Total b. Pajak Kini b. Current Tax Rekonsiliasi antara beban pajak penghasilan dan laba akuntansi sebelum pajak penghasilan adalah sebagai berikut: A reconciliation between income tax expense with income before tax is as follows: 2016 2015 USD USD Rugi Sebelum Pajak Menurut Loss Before Tax According to Laporan Laba Rugi dan Penghasilan Interim Consolidated Statements of Profit and Loss Komprehensif Lain Konsolidasian Interim 475,732 2,161,353 and Other Comprehensive Income Laba Rugi Entitas Anak Sebelum Pajak 213,451 735,433 Income Loss Before Income Tax of Subsidiaries Rugi Sebelum Pajak Penghasilan Perusahaan 689,183 2,896,786 Loss Before Income Tax of the Company Koreksi Fiskal Tax Correction Beda Tetap Permanent Differences Bagian Laba Rugi Entitas Asosiasi 569,612 133,216 Equity in Net Earning of Associates Pendapatan Usaha yang Dikenakan Operating Revenue Subjected to Pajak Penghasilan Final 3,108,118 924,499 Final Income Tax Beban Usaha atas Pendapatan yang Operating Expenses on Revenue Dikenakan Pajak Penghasilan Final 4,366,913 3,954,502 Subjected to Final Income Tax Beban Lain-lain yang Other Expenses Dikenakan Pajak Final -- -- Subjected to Final Income Tax Penghasilan Kena Pajak -- -- Taxable Income Sesuai dengan Undang-undang Perpajakan Indonesia, pajak penghasilan badan dihitung secara tahunan untuk Perusahaan dan masing-masing entitas anak sebagai entitas hukum yang terpisah In accordance with Indonesia Taxation Law, corporate income tax is calculated for the Company and each of its subsidiaries in the understanding that they are separate legal entities the consolidated financial PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar 34 laporan keuangan konsolidasian tidak dapat digunakan untuk menghitung pajak penghasilan badan. statements are not permitted for computing corporate income tax on an annual basis. Perusahaan telah melaporkan SPT pajak penghasilan badan untuk tahun fiskal 2015 pada bulan April 2016. Penghasilan kena pajak dan utang pajak penghasilan pasal 29 tahun 2015 dilaporkan dalam mata uang Dolar AS. The Company has submitte d the company’s income tax returns for the 2015 fiscal year in April 2016. Taxable income and income tax payable article 29 for the year 2015 is reported in US Dollar. c. Utang Pajak c. Taxes Payable 2016 2015 USD USD Perusahaan Company Pajak Penghasilan: Income Tax: Pasal 15 38,709 -- Article 15 Pasal 21 41,147 49,057 Article 21 Pasal 23 726 1,615 Article 23 Pasal 4 2 250 239 Article 4 2 Pasal 29 12,883 12,919 Article 29 Pajak Pertambahan Nilai -- 78,522 Value Added Tax 93,715 142,352 Entitas Anak Subsidiaries Pajak Penghasilan: Income Tax: Pasal 15 46,381 71,344 Article 15 Pasal 21 623,031 125,019 Article 21 Pasal 2326 62,851 112,777 Article 2326 Pasal 29 9,300 27,381 Article 29 Pasal 4 2 837 210 Article 4 2 Pajak Pertambahan Nilai 60,701 379,692 Value Added Tax 803,101 716,423 Total 896,817 858,775 Total Wintermar Wintermar Pada tanggal 6 Nopember 2006, Wintermar menerima hasil pemeriksaan PPh Pasal 15 tahun 2002 sebesar Rp127.586.000. Wintermar mengajukan keberatan atas hasil pemeriksaan di atas dan telah ditolak oleh Direktorat Jenderal Pajak. Pada tahun 2008 Wintermar mengajukan banding atas penolakan tersebut dan telah diputuskan oleh Pengadilan Pajak pada tanggal 8 Maret 2010 yaitu mengabulkan sebagian permohonan banding Wintermar. Pada tahun yang sama, Direktorat Jenderal Pajak mengajukan banding kepada Mahkamah Agung atas keputusan Pengadilan Pajak. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Wintermar belum menerima hasil keputusan Mahkamah Agung atas hasil pemeriksaan pajak tersebut. On November 6, 2006, Wintermar received assessment letters for PPh Article 15 year 2002 with underpayment amount of Rp127,586,000. Wintemar objected to the above assessment letters but these were rejected by Directorate General of Tax . In 2008 Wintermar filed an appeal letter against these rejections and have been decided by Tax Court on March 8, 2010, which granted part of Wintermar’s appeal. In the same year. Directorate General of Tax filed an appeal to the Supreme Court against the above Tax Court decisions. Until the preparation date of consolidated financial statements, Wintermar has not received the decision of Supreme Court on the above tax assessment letter. PSV PSV PSV menerima hasil pemeriksaan pajak tahun buku 2010 terdiri dari SKPKB PPh Pasal 21, SKPKB PPh Pasal 23, SKPKB PPh Pasal 26, SKPKB PPN, SKPKB PPh Badan dengan jumlah sebesar Rp20,903,210,028. PSV received tax assessment letters for the year 2010 which consists of SKPKB PPh Article 21, SKPKB PPh Article 23, SKPKB PPh Article 26, SKPKB PPN and SKPKB PPh corporate income tax totalling to Rp20,903,210,028. PSV juga menerima surat ketetapan pajak kurang bayar PPh Pasal 21 untuk masa pajak 2011 dengan total sebesar Rp4.092.837.434. PSV also received tax underpayment assessment of income tax Article 21 for tax period of 2011 with a total of Rp4,092,837,434.