Estimated Claim for Tax Refund

PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 30 Juni 2015 Tidak Diaudit dan Per 31 Desember 2014 dan 1 Januari 201431 Desember 2013 serta Untuk Periode 6 Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 Tidak Diaudit dan 2014 dan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2014 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES INTERIM NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of Juni 30, 2015 Unaudited and as of December 2014 January 1, 2014December 31, 2013 and For the Period 6 Six Months Ended as of June 30, 2015 unaudited and 2014 and For the Years Ended December 31, 2014 In Full Rupiah d1August 27, 2015 74 paraf: 30 Juni 2015 30 Juni 2014 June 30, 2015 June 30, 2014 Tidak diaudit 6 Bulan Unaudited 6 Months 6 Bulan Disajian kembali 6 Months Restatement Rp Rp Beda Tetap: Permanent Difference Gaji, Upah dan Tunjangan 18,965,000 81,931,000 Salary and Allowance Pajak dan lisensi 103,292,500 12,065,201 Tax and License Sumbangan dan Representasi 66,259,000 8,535,000 Donation and Representation Dividen dari Entitas Anak 3,960,000,000 57,724,817,981 Dividend from Subsidiaaries Penyusutan 1,025,960,133 -- Depreciation Marketing dan Penjualan 9,349,999,998 -- Marketing and Selling Amortisasi BPHTB 28,929,837 -- BPHTP Amortization Beban Sewa 88,285,088 -- Rent Expense Lain-lain 56,959,837 373,569,001 Others Penghasilan yang telah dikenakan Pajak Final: Income subject to final tax Pendapatan Bunga 6,794,915,966 2,724,006,241 Interest Expense Pendapatan Sewa -- 115,830,000 Rent Income 74,124,246 60,835,692,022 Beda Waktu: Timing Differences Beban Penyusutan 2,353,813,569 2,454,216,338 Depreciation Expense Manfaat Karyawan 1,646,942,000 1,953,339,000 Employee Benefit Gaji, Upah dan Tunjangan 2,296,779,144 -- Salary and Allowance Keuntungan atas Penjualan Aset Tetap Gain On loss of yang telah dicatat atas akun entitas sepengendali -- 46,896,682 Fixed Assets Marketing dan Beban Sewa 5,367,325,472 Marketing and Rent Expense Komisi 3,434,484,304 2,500,000,002 Commission Amortisasi BPHTB -- 75,915,098 Amortization BPHTB Beban Piutang tak Tertagih 15,832,974 -- Bad Debt Expenses Penurunan nilai atas Persediaan Usang 373,784,748 3,693,168 Impairment of Obsolete Inventories 10,121,636,739 1,413,724,920 Penghasilan Kena Pajak 48,568,383,849 61,746,945,020 Taxable Income Pajak Penghasilan Tahun Berjalan Current Corporate Income Tax Perusahaan 12,142,095,751 15,436,736,254 The Company Entitas Anak: Subsidiaries PT Unipack Plasindo 843,179,504 1,774,755,000 PT Unipack Plasindo PT Mulford Indonesia 846,849,250 3,478,507,500 PT Mulford Indonesia PT Alsynite Indonesia 246,322,553 470,638,955 PT Alsynite Indonesia PT Alderon Pratama Indonesia 69,912,000 -- PT Alderon Pratama Indonesia Total 14,148,359,058 21,160,637,709 Total Kredit Pajak: Tax Credit Perusahaan The Company Pajak Penghasilan Pasal 22 3,969,042,000 3,886,848,514 Income Tax Article 22 Pajak Penghasilan Pasal 23 988,463,274 634,429,545 Income Tax Article 23 Pajak Penghasilan Pasal 24 7,592,313 3,231,386,477 Income Tax Article 24 Pajak Penghasilan Pasal 25 13,531,892,694 16,537,418,025 Income Tax Article 25 PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 30 Juni 2015 Tidak Diaudit dan Per 31 Desember 2014 dan 1 Januari 201431 Desember 2013 serta Untuk Periode 6 Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 Tidak Diaudit dan 2014 dan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2014 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES INTERIM NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of Juni 30, 2015 Unaudited and as of December 2014 January 1, 2014December 31, 2013 and For the Period 6 Six Months Ended as of June 30, 2015 unaudited and 2014 and For the Years Ended December 31, 2014 In Full Rupiah d1August 27, 2015 75 paraf: June 30, 2015 June 30, 2014 Tidak diaudit 6 Bulan Unaudited 6 Months 6 Bulan Disajian kembali 6 Months Restatement Rp Rp Entitas Anak: Subsidiaries PT Kreasi Dasatama -- 888,874,000 PT Kreasi Dasatama PT Unipack Plasindo 1,144,002,670 1,453,828,525 PT Unipack Plasindo PT Mulford Indonesia 3,016,998,016 2,696,782,704 PT Mulford Indonesia PT Alsynite Indonesia 308,996,925 264,934,003 PT Alsynite Indonesia Total 22,966,987,892 29,594,501,793 Total Pajak Penghasilan Badan Lebih Bayar: Corporate Income Tax Overpayment Perusahaan 6,354,894,530 8,853,346,307 The Company Entitas Anak: Subsidiaries PT Kreasi Dasatama -- 888,874,000 PT Kreasi Dasatama PT Alsyinte Indonesia 62,674,372 -- PT Alsyinte Indonesia PT Unipack Plasindo 300,823,166 -- PT Unipack Plasindo PT Mulford Indonesia 2,170,148,766 -- PT Mulford Indonesia Total Lebih Bayar 8,888,540,834 9,742,220,307 Total Overpayment Pajak Penghasilan Badan Kurang Bayar: Corporate Income Tax Underpayment Entitas Anak: Subsidiaries PT Alsyinte Indonesia -- 205,704,952 PT Alsyinte Indonesia PT Unipack Plasindo -- 320,926,475 PT Unipack Plasindo PT Mulford Indonesia -- 781,724,796 PT Mulford Indonesia Total Kurang Bayar -- 1,308,356,223 Total Underpayment Laba kena pajak hasil rekonsiliasi menjadi dasar pengisian SPT PPh Badan. Taxable income results of reconciliation became the basis for corporate income tax return.

d. Pajak Tangguhan

d. Deferred Tax

Pajak Tangguhan dihitung berdasarkan beda waktu antara nilai tercatat dari total aset dan liabilitas yang dicatat berdasarkan laporan keuangan dengan dasar pengenaan pajak atas aset dan liabilitas. Rincian aset pajak tangguhan dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of the total assets and liabilities are recorded based on the financial statements and the tax bases of assets and liabilities. Details of deferred tax assets and deferred tax liabilities are as follows: Dibebankan Dibebankan Dikreditkan Dikreditkan Kedalam Laporan Ke Penghasilan Laba Rugi Komprehensif Efek Komprehensif Lainnya Divestasi Expensed Expensed Entitas 1 Januari 2014 Credited Credited Anak 31 Desember 2014 January 1, 2014 Into Statements of to Other Effect of December 31, 2014 31 Desember 2013 Comprehensive Comprehensive Divestment of Disajikan kembali December 31, 2013 Income Income Subsidiaries Restatement Rp Rp Rp Rp Rp Perusahaan Company Penyusutan Aset Tetap 2,262,105,933 1,079,932,413 -- -- 3,342,038,346 Depreciation of Fixed Assets Keuntungan Penjualan Aset Tetap 66,902,494 102,277,971 -- -- 35,375,477 Gain on Sale of Fixed Assets Cadangan Kerugian Penurunan Nilai Piutang 8,380,878 6,044,278 -- -- 2,336,600 Allowance for Impairment of Receivable Cadangan Kerugian Penurunan Nilai Persediaan 1,163,027 1,163,027 -- -- -- Allowance for Impairment of Inventories Tunjangan Hari Raya -- -- -- -- -- Komisi Penjualan -- -- -- -- -- Liabilitas Imbalan Pasca Kerja 6,184,010,297 585,368,737 1,013,158,750 -- 7,782,537,784 Post Employment Benefit Liabilities Sub Total Perusahaan 8,522,562,629 1,555,815,874 1,013,158,750 -- 11,091,537,253 Sub Total Company PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 30 Juni 2015 Tidak Diaudit dan Per 31 Desember 2014 dan 1 Januari 201431 Desember 2013 serta Untuk Periode 6 Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 Tidak Diaudit dan 2014 dan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2014 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES INTERIM NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of Juni 30, 2015 Unaudited and as of December 2014 January 1, 2014December 31, 2013 and For the Period 6 Six Months Ended as of June 30, 2015 unaudited and 2014 and For the Years Ended December 31, 2014 In Full Rupiah d1August 27, 2015 76 paraf: Dibebankan Dibebankan Dikreditkan Dikreditkan Kedalam Laporan Ke Penghasilan Laba Rugi Komprehensif Efek Komprehensif Lainnya Divestasi Expensed Expensed Entitas 1 Januari 2014 Credited Credited Anak 31 Desember 2014 January 1, 2014 Into Statements of to Other Effect of December 31, 2014 31 Desember 2013 Comprehensive Comprehensive Divestment of Disajikan kembali December 31, 2013 Income Income Subsidiaries Restatement Rp Rp Rp Rp Rp Entitas Anak Subsidiaries PT Indahcup Sukses Makmur 3,121,627,108 -- -- 3,121,627,108 -- PT Indahcup Sukses Makmur PT Kreasi Dasatama 3,332,044,872 1,640,442,350 163,371,250 -- 1,854,973,772 PT Kreasi Dasatama PT Unipack Plasindo 2,204,789,614 291,933,126 392,047,000 -- 2,888,769,740 PT Unipack Plasindo PT Mulford Indonesia 3,582,826,523 250,775,816 249,664,750 -- 4,083,267,089 PT Mulford Indonesia PT Alysynite Indonesia 219,263,285 26,955,459 27,564,000 -- 273,782,744 PT Alysynite Indonesia Sub Total Entitas Anak 12,460,551,402 1,070,777,949 832,647,000 3,121,627,108 9,100,793,345 Sub Total Subsidiaries Total 20,983,114,031 485,037,925 1,845,805,750 3,121,627,108 20,192,330,598 Total Dibebankan Dibebankan Dikreditkan Dikreditkan Kedalam Laporan Ke Penghasilan Laba Rugi Komprehensif Komprehensif Lainnya Expensed Expensed 31 Desember 2014 Credited Credited 30 Juni 2015 December 31, 2014 Into Statements of to Other June 30, 2015 Disajikan kembali Comprehensive Comprehensive Tidak diaudit Restatement Income Income Unaudited Rp Rp Rp Rp Perusahaan Company Penyusutan Aset Tetap 3,342,038,346 588,453,394 -- 3,930,491,740 Depreciation of Fixed Assets Keuntungan Penjualan Aset Tetap 35,375,477 -- -- 35,375,477 Gain on Sale of Fixed Assets Cadangan Kerugian Penurunan Nilai Piutang 2,336,600 3,958,244 -- 6,294,844 Allowance for Impairment of Receivable Cadangan Kerugian Penurunan Nilai Persediaan -- 93,446,187 -- 93,446,187 Allowance for Impairment of Inventories Tunjangan Hari Raya -- 574,194,786 -- 574,194,786 Komisi Penjualan -- 858,621,076 -- 858,621,076 Liabilitas Imbalan Pasca Kerja 7,782,537,784 411,735,500 525,247,750 8,719,521,034 Post Employment Benefit Liabilities Sub Total Perusahaan 11,091,537,253 2,530,409,187 525,247,750 14,147,194,190 Sub Total Company Entitas Anak Subsidiaries PT Indahcup Sukses Makmur -- -- -- -- PT Indahcup Sukses Makmur PT Kreasi Dasatama 1,854,973,772 579,770,137 141,897,990 2,576,641,899 PT Kreasi Dasatama PT Unipack Plasindo 2,888,769,740 1,096,981,290 168,312,000 4,154,063,030 PT Unipack Plasindo PT Mulford Indonesia 4,083,267,089 454,828,207 137,984,500 3,766,423,382 PT Mulford Indonesia PT Alysynite Indonesia 273,782,744 55,338,404 37,797,760 256,242,100 PT Alysynite Indonesia Sub Total Entitas Anak 9,100,793,345 1,166,584,816 485,992,250 10,753,370,411 Sub Total Subsidiaries Total 20,192,330,598 3,696,994,003 1,011,240,000 24,900,564,601 Total