Standard Chartered Bank SCB Standard Chartered Bank SCB

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 77 15. PERPAJAKAN lanjutan 15. TAXATION continued

c. Komponen Utama Beban Manfaat Pajak Penghasilan lanjutan

c. Major Components of Income Tax Expense Benefit continued

Tahun yang berakhir pada tanggal 31 Desember Years ended December 31 Disajikan Kembali- Catatan 35 As Restated-Note 35 2015 2014 Dibebankan ke penghasilan Charged to other komprehensif lain comprehensive income Beban manfaat pajak tangguhan Deferred tax expense benefit on laba rugi atas pengukuran kembali re-measurement gains loss of liabilitas imbalan kerja 140.992 72.313 employee benefits liability d. Beban Pajak Kini d. Current Tax Expense Rekonsiliasi antara laba sebelum pajak final dan pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan penghasilan kena pajak Perusahaan untuk tahun yang berakhir pada tanggal- tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: A reconciliation between income before final tax and income tax, as shown in the consolidated statements of profit or loss and other comprehensive income and the taxable income of the Company for the years ended December 31, 2015 and 2014 is as follows: Tahun yang berakhir pada tanggal 31 Desember Years ended December 31 Disajikan Kembali- Catatan 35 As Restated-Note 35 2015 2014 Laba sebelum pajak final dan pajak Income before final tax and income tax penghasilan menurut laporan laba per consolidated statements of rugi dan penghasilan komprehensif profit and loss and other lain konsolidasian 8.532.482 34.826.468 comprehensive income Ditambah dikurangi: Add deduct: Eliminasi 4.467.106 2.631.153 Elimination Laba sebelum beban pajak final dan Income before final tax and income pajak penghasilan entitas anak 806.492 709.612 tax expense of subsidiaries Laba sebelum beban pajak penghasilan Income before income tax expense Perusahaan 12.193.096 36.748.009 attributable to the Company Ditambah dikurangi beda temporer: Add deduct temporary differences: Penyisihan Allowance for keusangan persediaan - neto 3.825.963 3.843.738 inventory obsolescence - net Beban imbalan kerja 135.920 402.233 Employee benefits Depreciation of property, plant Penyusutan aset tetap 122.988 346.745 and equipment Loss on disposal of property, plant Kerugian atas pelepasan aset tetap 27.846 - and equipment Ditambah dikurangi beda tetap: Add deduct permanent differences: Sumbangan, jamuan dan perayaan 64.409 65.938 Donation, entertainment and celebration Penghapusan penyisihan atas kerugian Write-off of allowance for impairment penurunan nilai piutang usaha 8.119.317 - losses on trade receivables Penghasilan yang pajaknya bersifat final Income already subjected to final tax Dividen 5.843.429 4.108.500 Dividend income Sewa 228.437 252.000 Rental income Bunga 24.469 172.637 Interest income Lain-lain 13.005 318.350 Others Penghasilan kena pajak Taxable income attributable - Perusahaan 2.141.565 37.191.876 to the Company the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 78 15. PERPAJAKAN lanjutan 15. TAXATION continued d. Beban Pajak Kini lanjutan d. Current Tax Expense continued Perhitungan utang pajak penghasilan adalah sebagai berikut: The computation of the income tax payable is as follows: 31 Desember December 31 2015 2014 Beban pajak - kini Current tax expense Perusahaan 535.391 9.297.969 The Company Entitas anak 825.313 609.274 Subsidiaries 1.360.704 9.907.243 Pajak final - Entitas Anak 239.395 186.399 Final tax - Subsidiaries Pajak penghasilan dibayar di muka Prepayments of income taxes Perusahaan The Company Pasal 23 85.096 106.801 Article 23 Pasal 25 5.694.822 8.786.268 Article 25 5.779.918 8.893.069 Entitas anak 666.671 670.790 Subsidiaries Total pajak penghasilan dibayar di muka 6.446.589 9.563.859 Total prepayments of income taxes Utang pajak penghasilan Pasal 29 Income tax payable Article 29 Perusahaan - 404.900 The Company Entitas anak 398.037 124.883 Subsidiaries Utang pajak penghasilan 398.037 529.783 Income tax payable Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk tahun 2015 seperti yang disebutkan di atas dan utang PPh terkait akan dilaporkan oleh Perusahaan dalam Surat Pemberitahuan Tahunan “SPT” PPh badan tahun 2015 ke Kantor Pajak. The amounts of the Company’s taxable income and current income tax expense for 2015, as stated in the foregoing, and the related income tax payable will be reported by the Company in its 2015 annual income tax return “SPT” to be submitted to the Tax Office. Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk tahun 2014 seperti yang disebutkan di atas dan utang PPh terkait telah dilaporkan oleh Perusahaan dalam SPT PPh badan tahun 2014 ke Kantor Pajak. The amounts of the Company’s taxable income and current income tax expense for 2014, as stated in the foregoing, and the related income tax payable have been reported by the Company in its 2014 SPT as submitted to the Tax Office.