PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan 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 September 30, 2016 and for the Nine-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 89 17. UTANG USAHA lanjutan 17. TRADE PAYABLES continued Analisa umur utang usaha berdasarkan tanggal faktur adalah sebagai berikut: The aging analysis of trade payables based on invoice dates is as follows: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Pihak ketiga Third parties Belum jatuh tempo 131.548.011 84.799.508 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 149.497.130 96.494.747 1 - 30 days 31 - 60 hari 71.343.598 22.883.839 31 - 60 days 61 - 90 hari 39.721.680 36.024.293 61 - 90 days 91 - 180 hari 50.946.138 34.111.708 91 - 180 days Lebih dari 180 hari 34.822.302 63.343.287 Over 180 days Total - pihak ketiga 477.878.859 337.657.382 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 September 2016 dan 31 Desember 2015, tidak ada jaminan yang diberikan oleh Kelompok Usaha atas utang usaha. As of September 30, 2016 and December 31, 2015, there was no collateral provided by the Group for the trade payables.

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 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Biaya program 154.199.666 114.928.172 Program cost Komisi 38.308.471 23.974.073 Commission Biaya transmisi 22.954.982 18.976.427 Transmission cost Jasa konsultan 8.426.979 11.707.740 Consultant fees Bunga pinjaman 7.767.935 3.072.258 Interest on loans Proyek 4.269.494 - Project Biaya sewa 2.067.102 1.700 Rental cost Listrik, air dan telepon 1.548.578 1.599.416 Electricity, water and telephone Beban transponder 973.908 574.689 Transponder cost Asuransi 4.483 1.189.566 Insurance Lain-lain 61.764.417 34.620.877 Others Total 302.286.015 210.644.918 Total b. Liabilitas imbalan kerja jangka pendek sebesar Rp120.398.978 dan Rp153.864.217 masing- masing pada tanggal 30 September 2016 dan 31 Desember 2015 terdiri dari akrual beban gaji dan tunjangan karyawan. b. Short-term employee benefits liabilities amounting to Rp120,398,978 and Rp153,864,217 as of September 30, 2016 and December 31, 2015, respectively, consist of accrual for employee salaries and benefits. The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan 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 September 30, 2016 and for the Nine-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 90 19. PERPAJAKAN 19. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Pajak Pertambahan Nilai 120.023.334 157.610.122 Value Added Tax Pajak Penghasilan Pasal 21 - 10.289 Income Tax Article 21 Total 120.023.334 157.620.411 Total b. Utang Pajak

b. Taxes Payable

Utang pajak terdiri dari: Taxes payable consists of: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Pajak Pertambahan Nilai 29.916.475 41.123.004 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 11.061.854 11.763.089 Article 21 Pasal 23 5.320.394 10.976.386 Article 23 Pasal 25 35.729.659 1.558.020 Article 25 Pasal 29 64.891.561 133.549.828 Article 29 Pasal 26 3.283.704 44.984.636 Article 26 Pajak Penghasilan Final 951.788 1.717.062 Final Income Tax Total 151.155.435 245.672.025 Total Rincian klaim atas pengembalian pajak pada tanggal 30 September 2016 dan 31 Desember 2015 adalah sebagai berikut: The details of estimated claims for tax refund as of September 30, 2016 and December 31, 2015 are as follows: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Klaim atas pengembalian pajak Claims for tax refund Penghasilan Badan: Income Taxes: Perusahaan Company 2016 4.977.942 - 2016 2014 - 11.693.633 2014 Entitas anak Subsidiaries 2016 70.721.971 - 2016 2015 9.478.320 9.478.320 2015 2014 77.000 16.728.260 2014 Pajak Pertambahan Nilai: Value Added Tax: Entitas anak 61.224.045 - Subsidiary Total 146.479.278 37.900.213 Total