Beban Pemeliharaan Maintenance Expenses

PERUSAHAAN PERSEROAN PERSERO PT PERUSAHAAN LISTRIK NEGARA DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In millions of Rupiah, unless otherwise stated 132 Perhitungan beban dan utang pajak kini pajak penghasilan lebih bayar adalah sebagai berikut: Current tax expense and payable income tax overpayment are as follows: 2016 2015 Rp Rp Beban pajak kini Current tax expense Perusahaan -- -- The Company Entitas anak 263.510 1.356.582 Subsidiaries Jumlah 263.510 1.356.582 Total Pembayaran pajak dimuka Prepayment of taxes Perusahaan The Company Pajak penghasilan Income tax Pasal 22 82.817 228.651 Article 22 Pasal 23 22.731 25.111 Article 23 Pasal 25 -- 2.070.035 Article 25 Jumlah 105.548 2.323.797 Total Entitas anak 853.478 1.346.861 Subsidiaries Jumlah 959.026 3.670.658 Total Lebih bayar pajak kini - bersih 695.516 2.314.076 Current tax prepayment - net Terdiri dari Consist of Utang pajak kini Current tax payable Perusahaan -- -- The Company Entitas anak 126.858 136.711 Subsidiaries Jumlah hutang pajak kini 126.858 136.711 Total current tax payable Pajak penghasilan lebih bayar Income tax overpayment Perusahaan 105.548 2.323.797 The Company Entitas anak 716.827 126.990 Subsidiaries Jumlah pajak penghasilan lebih bayar 822.375 2.450.787 Total income tax overpayment b. Pajak Tangguhan b. Deferred Tax Rincian dari aset dan liabilitas pajak tangguhan Perusahaan dan entitas anak adalah sebagai berikut: The details of the Company and its subsidiaries deferred tax assets and liabilities are as follows: Dikreditkan dibebankan ke pendapatan 1 Januari Dikreditkan komprehensif January 1, dibebankan lain Penyesuaian 2016 ke laba rugi Credited penerapan setelah Credited charged to 1 Januari Application penyesuaian charged to other 31 Desember January 1, adjustment after income for comprehensive December 31, 2016 POJK No.6 adjustment the period income 2016 Rp Rp Rp Rp Rp Rp Aset Pajak tangguhan Deferred tax assets Akumulasi rugi fiskal -- -- -- 16.007.239 -- 16.007.239 Accumulated fiscal losses Liabilitas imbalan kerja karyawan 10.032.919 -- 10.032.919 416.974 689.733 11.139.626 Employment benefits obligations Pendapatan ditangguhkan 382.635 -- 382.635 95.371 -- 287.264 Deferred revenue Sewa pembiayaan 13.721.427 14.787.770 1.066.343 468.854 -- 1.535.197 Leases Aset tetap 4.815.402 -- 4.815.402 21.266.717 -- 16.451.315 Property, plant and equipment Perbedaan sementara karena Temporary difference surat revisi DJP -- -- -- 242.298 -- 242.298 due to revision of DJP Bonus 130.298 -- 130.298 73.160 -- 203.458 Bonus Persediaan 1.560 -- 1.560 6.983 -- 8.543 Inventories Piutang usaha 10.684 -- 10.684 6.525 -- 4.159 Trade receivables Laba dari entitas asosiasi 8.836 -- 8.836 14.755 -- 23.591 Income from associates Biaya ditangguhkan 2.182 -- 2.182 2.663 -- 481 Deferred charges -- -- Aset pajak tangguhan Deferred tax assets at akhir tahun 29.088.271 14.787.770 14.300.501 5.108.231 689.733 9.882.003 the end of the year Liabilitas pajak tangguhan Deferred tax liabilities Akumulasi rugi fiskal 703 -- 703 19.306 -- 20.009 Accumulated fiscal losses Liabilitas imbalan kerja karyawan 791 -- 791 8.882 1.852 11.525 Employment benefits obligations Pendapatan ditangguhkan -- -- -- 10.689 -- 10.689 Deferred revenue Sewa pembiayaan -- -- -- 2.070 -- 2.070 Leases Aset tetap 6.670 -- 6.670 79.096 -- 85.766 Property, plant and equipment Piutang Usaha -- -- -- 6.932 -- 6.932 Trade receivables Laba dari entitas asosiasi -- -- -- 20.753 -- 20.753 Income from associates Amortisasi biaya emisi obligasi 299 -- 299 8 -- 291 Amortization of bonds issuance cost Liabilitas pajak tangguhan Deferred tax liabilities at akhir tahun 5.475 -- 5.475 56.102 1.852 59.725 the end of the year 5.164.333 691.585 Lihat Catatan 2.a See Note 2.a PERUSAHAAN PERSEROAN PERSERO PT PERUSAHAAN LISTRIK NEGARA DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In millions of Rupiah, unless otherwise stated 133 Dikreditkan dibebankan ke pendapatan Dikreditkan komprehensif dibebankan lain ke laba rugi Credited Credited charged to 1 Januari charged to other 31 Desember January 1, income for comprehensive Reklasifikasi December 31, 2015 the year income Reclassification 2015 Rp Rp Rp Rp Rp Aset Pajak tangguhan Deferred tax assets Akumulasi rugi fiskal 3.164.908 3.164.908 -- -- -- Accumulated fiscal losses Liabilitas imbalan kerja karyawan 10.105.669 1.213.736 1.905 1.142.891 10.032.919 Employment benefits obligations Pendapatan ditangguhkan 284.597 85.495 -- 12.543 382.635 Deferred revenue Sewa pembiayaan 10.182.711 3.402.151 -- 136.565 13.721.427 Leases Aset tetap 17.051.368 20.987.253 -- 879.517 4.815.402 Property, plant and equipment Bonus -- -- -- 130.298 130.298 Bonus Persediaan 103 14 -- 1.471 1.560 Inventories Piutang usaha 4.784 625 -- 6.525 10.684 Trade receivables Laba dari entitas asosiasi -- -- -- 8.836 8.836 Income from associates Biaya ditangguhkan -- 2.182 -- -- 2.182 Deferred charges Amortisasi biaya emisi oblitasi 2.423 2.423 -- -- -- Amortization of bonds issuance cost Aset pajak tangguhan Deferred tax assets at akhir tahun 6.688.981 20.100.221 1.905 2.300.974 29.088.271 the end of the year Liabilitas pajak tangguhan Deferred tax liabilities Akumulasi rugi fiskal 783.395 782.692 -- -- 703 Accumulated fiscal losses Liabilitas imbalan kerja karyawan 54.035 2.617.893 1.528.246 1.142.891 791 Employment benefits obligations Pendapatan ditangguhkan 4.633 7.910 -- 12.543 -- Deferred revenue Sewa pembiayaan 127.941 8.624 -- 136.565 -- Leases Aset tetap 4.725.756 1.218.365 4.380.238 879.517 6.670 Property, plant and equipment Bonus -- 130.298 -- 130.298 -- Bonus Persediaan 1.471 -- -- 1.471 -- Inventories Piutang Usaha 6.626 101 -- 6.525 -- Trade receivables Laba dari entitas asosiasi 4.871 3.965 -- 8.836 -- Income from associates Amortisasi biaya emisi obligasi 269 30 -- -- 299 Amortization of bonds issuance cost Liabilitas pajak tangguhan Deferred tax liabilities at akhir tahun 3.752.795 3.196.302 2.851.992 2.300.974 5.475 the end of the year 23.296.523 2.850.087 Analisis aset dan liabilitas pajak tangguhan adalah sebagai berikut: The analysis of deferred tax assets and deferred tax liabilities is as follows: 2016 2015 Rp Rp Aset pajak tangguhan Deferred tax assets Aset pajak tangguhan yang Deferred tax assets akan dipulihkan: to be recovered: setelah 12 bulan 13.216.944 27.027.183 after 12 months dalam 12 bulan 3.334.941 2.061.088 within 12 months Liabilitas pajak tangguhan Deferred tax liabilities Liabilitas pajak tangguhan yang Deferred tax liabilities akan dipulihkan: to be recovered: setelah 12 bulan -- -- after 12 months dalam 12 bulan 59.725 5.475 within 12 months Rekonsiliasi antara jumlah manfaat beban pajak dan hasil perkalianlaba rugi sebelum pajak dengan tarif pajak efektif adalah sebagai berikut: A reconciliation between the total tax benefit expense and the amounts computed by applying the effective tax rates to the profit loss before tax is as follows: 2016 2015 Rp Rp Laba rugi konsolidasian sebelum Consolidated profit loss before pajak penghasilan 15.976.481 15.913.435 income tax Pajak dihitung dengan tarif pajak Tax calculated at applicable yang berlaku 3.994.120 3.978.359 tax rate