PINJAMAN JANGKA PENDEK SHORT-TERM LOANS

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 86 17. UTANG USAHA 17. TRADE PAYABLES Akun ini merupakan utang kepada pihak-pihak berikut ini: This account represents payables to the following: 30 Juni 2016 31 Desember 2015 June 30, 2016 December 31, 2015 Pihak ketiga Third parties PT Mega Kreasi Film 52.090.500 37.883.000 PT Mega Kreasi Film Emerson Network Power 30.493.953 10.378.513 Emerson Network Power PT Kharisma Starvision Plus 30.042.813 15.563.738 PT Kharisma Starvision Plus Satellite Television Asian Region Ltd. 17.886.414 22.240.213 Satellite Television Asian Region Ltd. PT Misys International PT Misys International Financial System 16.439.844 16.553.662 Financial System PT Compaq Computer Indonesia 12.132.357 13.591.113 PT Compaq Computer Indonesia Shandong Sacred Sun Power .S. 11.505.663 10.714.864 Shandong Sacred Sun Power .S. Radwin Ltd 10.532.404 10.812.023 Radwin Ltd PT Demi Gisela 8.116.375 - PT Demi Gisela PT Diwangkara Cemerlang Film 7.623.000 9.103.500 PT Diwangkara Cemerlang Film PT Wira Eka Bakti 7.273.205 7.618.393 PT Wira Eka Bakti PT Philips Indonesia 6.195.775 11.216.065 PT Philips Indonesia Hughes Network System 6.105.880 - Hughes Network System PT Waskita Karya 5.313.255 5.313.255 PT Waskita Karya United Champ Assets Ltd., British United Champ Assets Ltd., British Virgin Islands 4.961.202 5.743.624 Virgin Islands PT Samindo Electronic - 15.686.881 PT Samindo Electronic PT Rapido Indonesia - 7.301.837 PT Rapido Indonesia Lain-lain masing-masing di bawah Rp5 miliar 166.485.721 137.936.701 Others below Rp5 billion each Total - pihak ketiga 393.198.361 337.657.382 Total - third parties Analisa umur utang usaha berdasarkan tanggal faktur adalah sebagai berikut: The aging analysis of trade payables based on invoice dates is as follows: 30 June 2016 31 Desember 2015 June 30, 2016 December 31, 2015 Pihak ketiga Third parties Belum jatuh tempo 108.231.075 84.799.508 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 141.518.925 96.494.747 1 - 30 days 31 - 60 hari 42.825.558 22.883.839 31 - 60 days 61 - 90 hari 33.159.514 36.024.293 61 - 90 days 91 - 180 hari 41.599.458 34.111.708 91 - 180 days Lebih dari 180 hari 25.863.831 63.343.287 Over 180 days Total - pihak ketiga 393.198.361 337.657.382 Total - third parties Rincian atas utang usaha dalam mata uang asing disajikan dalam Catatan 38. The details of trade payables denominated in foreign currencies are disclosed in Note 38. Pada tanggal 30 Juni 2016 dan 31 Desember 2015, tidak ada jaminan yang diberikan oleh Kelompok Usaha atas utang usaha. As of June 30, 2016 and December 31, 2015, there was no collateral provided by the Group for the trade payables. The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 87

18. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK

18. ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES

a. Beban akrual merupakan akrual atas:

a. Accrued expenses represent accruals for:

30 Juni 2016 31 Desember 2015 June 30, 2016 December 31, 2015 Biaya program 145.887.718 114.928.172 Program cost Biaya transmisi 23.506.133 18.976.427 Transmission cost Biaya sewa 20.841.504 363.634 Rental cost Jasa konsultan 12.072.014 11.707.740 Consultant fees Bunga pinjaman 5.946.212 3.072.258 Interest on loans Listrik, air dan telepon 1.231.990 1.599.416 Electricity, water and telephone Beban transponder 708.851 4.308.694 Transponder cost Asuransi 247.712 1.189.566 Insurance Lain-lain 65.374.995 54.499.011 Others Total 275.817.129 210.644.918 Total b. Liabilitas imbalan kerja jangka pendek sebesar Rp98.969.180 dan Rp153.864.217 masing- masing pada tanggal 30 Juni 2016 dan 31 Desember 2015 terdiri dari akrual beban gaji dan tunjangan karyawan. b. Short-term employee benefits liabilities amounting to Rp98,969,180 and Rp153,864,217 as of June 30, 2016 and December 31, 2015, respectively, consist of accrual for employee salaries and benefits. 19. PERPAJAKAN 19. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 30 Juni 2016 31 Desember 2015 June 30, 2016 December 31, 2015 Pajak Pertambahan Nilai 157.334.779 157.610.122 Value Added Tax Pajak Penghasilan Pasal 21 - 10.289 Income Tax Article 21 Total 157.334.779 157.620.411 Total b. Utang Pajak b. Taxes Payable Utang pajak terdiri dari: Taxes payable consists of: 30 Juni 2016 31 Desember 2015 June 30, 2016 December 31, 2015 Pajak Pertambahan Nilai 33.280.652 41.123.004 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 17.833.193 11.763.089 Article 21 Pasal 23 2.791.437 10.976.386 Article 23 Pasal 25 36.884.406 1.558.020 Article 25 Pasal 29 61.560.997 133.549.828 Article 29 Pasal 26 717.925 44.984.636 Article 26 Pajak Penghasilan Final 1.173.431 1.717.062 Final Income Tax Total 154.242.041 245.672.025 Total