OPERATING EXPENSES Laporan Tahunan Annual Report DAJK 2016 Revisiopt 29042017 opt (Recovered)

The original consolidated financial statements included herein are presented in Indonesian language. - 73 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

31. PERPAJAKAN Lanjutan

31. TAXATION Continued

d. Taksiran penghasilan beban pajak Entitas dan Entitas Anak adalah sebagai berikut lanjutan: Pajak Tahun Berjalan lanjutan Current Tax continued 31 Desember 31 Desember December 2016 December 2015 Provision for tax expense in current T aksiran beban pajak t ahun berjalan - - year e. Rincian taksiran tagihan pajak penghasilan pajak Entitas pada tanggal 31 Desember 2015 adalah sebagai berikut 2016: Nil: e. Detail of estimated claim for tax refund as of December 31, 2015 are as follows 2016: Nil: 31 Desember 2015 December 31, 2015 Pajak Penghasilan Income tax Pasal 22 3.072.234 Art 22 Pasal 23 186.607 Art 23 Pasal 25 21.961.784 Art 25 Jumlah taksiran tagihan pajak penghasilan 25.220.625 Total estimated claim for tax refund Rekonsiliasi antara manfaatbeban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku atas laba sebelum pajak penghasilan dan manfaat atau beban pajak penghasilan seperti disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasi adalah sebagai berikut: The reconciliation between income tax benefitexpense, calculated by applying the applicable tax rate to the income before income tax and income tax benefitexpenses as shown in the consolidated statements of profit or loss and other comprehensive income is as follows: Sesuai dengan peraturan perpajakan di Indonesia, Entitas dan Entitas Anak melaporkanmenyetorkan pajak berdasarkan sistem self-assessment. Fiskus dapat menetapkan atau mengubah pajak- pajak tersebut dalam jangka waktu tertentu sesuai dengan peraturan yang berlaku. In accordance with the tax regulations in Indonesia, the Entity and Subsidiaries reportssubmits tax on a self-assessment basis. Tax authorities may assess or amend taxes within the specified period of time in accordance with applicable regulations. 31 Desember 2015 December 31, 2015 Laba rugi sebelum taksiran beban pajak sesuai dengan laporan laba rugi komprehensif 439.810.233 Income loss before provision for tax expense as presented in the statements of comprehensive income Rugi sebelum pajak Entitas Anak 504.094 Loss before tax of Subsidiaries Laba rugi sebelum pajak Entitas dipindahkan 439.306.139 Income rugi before tax of the Entity move Pindahan 11.495.414 4.758.931 Forward Iuran dan sumbangan 566.000 932.861 Contribution and donations Aset t et ap 9.390.582 5.951.718 Fixed assets Pendapat an bunga deposit o 785.674 5.521.337 Interest incom e from deposits Pendapat an jasa giro 249.320 1.714.689 Interest incom e from bank Lain-lain 22.732.041 509.359 Others Jumlah beda t et ap 43.149.042 4.916.843 Total perm anent differences T aksiran penghasilan kena pajak 321.357.412 433.772.784 Estim ated taxable incom e Dit ambah rugi t ahun: Additional Loss of year: - 2015 433.772.784 - 2015 - Rugi yang dapat dikompensasikan 755.130.196 433.772.784 Loss carried forward d. Provision for tax income expense of the Entity and Subsidiaries are as followscontinued: