Pajak Tangguhan lanjutan Deferred Tax continued Surat Ketetapan Pajak Tax Assessment Letter

Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 79 16. PERPAJAKAN lanjutan 16. TAXATION continued

e. Pajak Tangguhan lanjutan

e. Deferred Tax continued

2015 Saldo Awal Beginning Balance Efek Translasi Effect of Translation Manfaat Beban Pajak Tangguhan Deferred Tax Benefits Expenses Dikreditkan pada Penghasilan Komprehensif Lain Credited to Other Comprehensive Income Saldo Akhir Ending Balance Liabilitas pajak tangguhan - Entitas Induk Deferred tax liabilities- The Company Liabilitas imbalan kerja karyawan 4.976.336.926 - 1.211.466.999 837.921.069 5.349.882.856 Liabilities for employee benefits Penyisihan penurunan nilai dan persediaan usang 749.640.763 - 92.287.592 - 657.353.171 Allowance for impairment and obsolescence of inventories Penyusutan 6.014.696.644 - 13.636.247.001 - 19.650.943.645 Depreciation Sewa 5.005.446 - 99.882.423 - 104.887.869 Leases Total liabilitas pajak tangguhan - Entitas Induk 293.724.401 - 12.616.950.017 837.921.069 13.748.595.487 Total deferred tax liabilities - the Company Aset pajak tangguhan - Entitas Anak 6.395.040.151 1.066.344.257 1.123.852.483 978.841.692 7.606.395.199 Deferred tax assets - Subsidiaries Total liabilitas pajak tangguhan 6.101.315.750 1.066.344.257 11.493.097.534 1.816.762.761 6.142.200.288 Total deferred tax liabilities

f. Surat Ketetapan Pajak

f. Tax Assessment Letter

Entitas Induk The Company Pada tanggal 3 September 2014, Entitas Induk mengajukan keberatan dan permohonan pengembalian atas SKPKB PPN tahun 2013 dan 2012 yang dibayarkan Entitas Induk pada tahun 2014, masing-masing sebesar Rp 3.376.962.786 dan Rp 3.472.565.575. Pada tanggal 19 September 2014, Entitas Induk mengajukan keberatan dan permohonan pengembalian atas SKPKB PPN tahun 2011 yang dibayarkan Entitas Induk pada tahun 2014 sebesar Rp 2.595.623.252. Sehingga jumlah permohonan pengembalian pajak sebesar Rp 9.445.151.613 dan disajikan dalam akun “Taksiran Tagihan Pajak” dalam laporan posisi keuangan konsolidasian 31 Desember 2015. On September 3, 2014, the Company filed an objection and claim for tax refund for SKPKB VAT 2013 and 2012 that was paid by the Company during the year of 2014 amounting to Rp 3,376,962,786 and Rp 3,472,565,575, respectively. On September 19, 2014, the Company filed an objection and claim for tax refund for SKPKB VAT 2011 that was paid by the Company during the year 2014 amounted to Rp 2,595,623,252. Therefore, the total amount of claim for tax refund amounted to Rp 9,445,151,613, and is presented as “Claim for Tax Refund” in the consolidated statement of financial position as of December 31, 2015. Pada tanggal 15 Desember 2016, Entitas Induk telah menerima keputusan atas banding dari SKPKB PPN tersebut dari Pengadilan Pajak Madya Bandung melalui Surat Putusan Pengadilan Pajak No. PUT-77515PPM.VIIIB162016 sampai No. PUT-77550PPM.VIIIB162016 yang menyatakan bahwa Entitas Induk berhak menerima pengembalian atas kelebihan pembayaran PPN tersebut. Sampai dengan tanggal laporan posisi keuangan konsolidasian, Entitas Induk belum menerima pengembalian atas Putusan Pengadilan Pajak tersebut Catatan 39. On December 15, 2016, the Company has received decision for the objection of that SKPKB VAT from Madya Bandung Tax Court, through Tax Court Decision Letter No. PUT-77515PPM.VIIIB162016 until No. PUT-77550PPM.VIIIB162016 stated that the Company is entitled to receive refund of the overpayment of VAT. As of the date of the consolidated statement of financial position, the Company has not received the refund of the Tax Court Decision Note 39. Berdasarkan Surat Pemberitahuan Pemeriksaan Lapangan No. PEMB-00156WPJ.09KP.1105 RIK.SIS2015 tanggal 27 April 2015, Entitas Induk menerima hasil pemeriksaan kurang bayar pajak penghasilan untuk tahun buku 2013 sebesar Rp 1.878.945.740 dan disajikan dalam akun “Beban Pajak” sebagai bagian dari “Beban Usaha - Umum dan Administrasi” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2015. Perusahaan telah melunasi kekurangan bayar pajak penghasilan tahun buku 2013 tersebut selama bulan Desember 2015. Based on Field Tax Audit Report No. PEMB- 00156WPJ.09KP.1105RIK.SIS2015 dated April 27, 2015, the Company received the results of the tax audit on tax underpayment for the year 2013 amounted to Rp 1,878,945,740 which is presented in Taxes Expense as part of Operating Expenses - General and Administrative in the consolidated statement of profit or loss and other comprehensive income in 2015. The Company has paid on tax underpayment for the year 2013 during the month of December 2015. Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 80 16. PERPAJAKAN lanjutan 16. TAXATION continued