ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued

FINANCIAL STATEMENT 771 laporan Tahunan 2016 Annual Report The original consolidated financial statements included herein are in the Indonesian language. PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for The Year then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 86 21. PERPAJAKAN lanjutan 21. TAXATION continued b. Utang pajak b. Taxes payable 31 Desember 2016 31 Desember 2015 December 31, 2016 December 31, 2015 Perusahaan The Company Pajak Pertambahan Nilai 67.812.520 161.144.237 Value Added Tax Pajak penghasilan Income taxes Pasal 42 3.892.268 23.365.424 Article 42 Pasal 21 14.238.446 11.245.269 Article 21 Pasal 22 272.974 159.050 Article 22 Pasal 23 4.899.252 4.569.399 Article 23 Pasal 25 9.750.759 10.034.141 Article 25 Lainnya 1.638.468 55.425 Others Subtotal 102.504.687 210.572.945 Sub-total Entitas anak Subsidiaries Pajak Pertambahan Nilai 17.782.613 61.690.271 Value Added Tax Pajak penghasilan Income taxes Pasal 42 12.862.956 8.308.876 Article 42 Pasal 21 16.552.497 13.826.350 Article 21 Pasal 23 6.998.683 13.341.559 Article 23 Pasal 25 19.639.316 8.741.093 Article 25 Pasal 29 16.588.380 74.815.490 Article 29 Lainnya 2.648.000 7.506.521 Others Subtotal 93.072.445 188.230.160 Sub-total Total 195.577.132 398.803.105 Total c. Pajak penghasilan badan c. Corporate income tax Rekonsiliasi antara laba sebelum pajak penghasilan badan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi pajak pada tahun 2016 dan 2015 adalah sebagai berikut: The reconciliation between income before corporate income tax per consolidated statements of profit or loss and other comprehensive income and estimated tax loss in 2016 and 2015 are as follows: Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31, 2016 2015 Laba sebelum pajak penghasilan Income before corporate income tax badan menurut laporan laba as shown in the consolidated rugi dan penghasilan komprehensif statement of profit or loss and lain konsolidasian 1.787.118.539 1.579.209.772 other comprehensive income Dikurangi: Less: Laba entitas anak sebelum Income before corporate income tax pajak penghasilan badan 812.616.869 724.610.196 of subsidiaries Pendapatan kena pajak final 2.035.584.940 1.042.373.667 Income subject to final tax Rugi sebelum pajak Loss before corporate income tax penghasilan badan - Perusahaan 1.061.083.270 187.774.091 expenses - the Company 772 PT Pelabuhan Indonesia II Persero The original consolidated financial statements included herein are in the Indonesian language. PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for The Year then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 87 21. PERPAJAKAN lanjutan 21. TAXATION continued c. Pajak penghasilan badan lanjutan c. Corporate income tax continued Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31, 2016 2015 Beda temporer: Temporary differences: Penyisihan imbalan kerja karyawan 39.381.829 974.522 Provision for employee benefits Penyisihan penurunan nilai piutang 1.867.344 52.699.247 Provision for impairment of receivables Amortisasi aset lain-lain 34.522.812 7.997.611 Amortization of other assets Penyusutan aset tetap 186.230.511 156.507.655 Depreciation of fixed assets Beda permanen: Permanent differences: Beban bunga 626.669.833 239.186.522 Interest expenses Beban umum 85.663.145 83.770.879 General expenses Beban kesejahteraan karyawan 63.742.886 41.354.307 Employees social welfare expenses Beban promosi 27.451.336 29.479.191 Promotion expenses Beban administrasi 20.654.403 18.724.632 Administration expenses Bagian laba entitas asosiasi 215.165.602 307.064.533 Income portion from associates Lainnya 213.024.472 52.788.805 Others Subtotal 642.536.323 61.454.484 Sub-total Taksiran rugi pajak 418.546.947 126.319.607 Estimated tax loss Rekonsiliasi antara beban pajak penghasilan badan dengan jumlah teoritis beban pajak penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan badan dengan menggunakan tarif pajak yang berlaku adalah sebagai berikut: Reconciliation between corporate income tax expenses and the theoretical tax amount on profit before corporate income tax using the applicable tax rate is as follows: Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31, 2016 2015 Laba sebelum pajak penghasilan Income before corporate income tax Badan menurut laporan laba as shown in the consolidated rugi dan penghasilan komprehensif statement of profit or loss and lain konsolidasian 1.787.118.539 1.579.209.772 other comprehensive income Dikurangi: Less: Laba entitas anak sebelum Income before corporate income tax pajak penghasilan badan 812.616.869 724.610.196 of subsidiaries Pendapatan kena pajak final 2.035.584.940 1.042.373.667 Income subject to final tax Rugi sebelum pajak Loss before corporate income tax penghasilan badan - Perusahaan 1.061.083.270 187.774.091 expenses - the Company Pajak penghasilan dihitung Income tax calculated at dengan tarif yang berlaku 265.270.818 46.943.523 applicable rate Dampak perbedaan permanen: Effect of permanent differences: Beban bunga 156.667.458 59.796.631 Interest expenses Beban umum 21.415.786 20.942.720 General expenses Beban kesejahteraan karyawan 15.935.721 10.338.577 Employees social welfare expenses Beban promosi 6.862.834 7.369.798 Promotion expenses Beban administrasi 5.163.601 4.681.158 Administration expenses Bagian laba entitas asosiasi 53.791.400 76.766.133 Income portion from associates Lainnya 53.256.118 13.197.201 Others Perusahaan 59.760.700 7.383.571 The Company Entitas anak 309.664.468 231.512.719 Subsidiaries Beban pajak penghasilan badan 249.903.768 224.129.148 Corporate income tax expense