Prepaid taxes TAXATION a. Pajak dibayar dimuka

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 575 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014 Expressed in millions Rupiah, unless otherwise stated 33. PERPAJAKAN lanjutan

33. TAXATION continued c. Beban pajak penghasilan lanjutan

c. Income tax expense continued

2015 2014 Beban pajak kini Perusahaan 598,536 1,027,290 Current income tax of the Company Pembayaran pajak dibayar di muka 821,727 550,653 Prepayment of income taxes Taksiran lebihkurang bayar Overunder payment pajak penghasilan taxable income - Perusahaan 223,191 476,637 The Company Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kenapa pajak didasarkan atas perhitungan sementara, karena Perusahaan belum menyampaikan Surat Pemberitahuan Tahunan Pajak Penghasilan Badan. In these concolidated financial statements, the amount of taxable income is based on preliminary calculations, as the Company has not yet submitted its corporate income tax returns. d. Aset dan liabilitas pajak tangguhan d. Deferred tax assets and liabilities 2015 Dikreditkan dibebankan ke laba rugi Dibebankan Saldo awal Credited ke ekuitas Saldo akhir Begining charged to Charged to Ending balance profit or loss equity balance Perusahaan The Company Penyisihan penurunan Allowance for impairment of nilai piutang 109,410 5,653 - 115,063 receivable Penyisihan provision for persediaan usang 7,202 355 - 7,557 inventories obsolescene Aset tetap dan Fixed assets beban tangguhan 240,726 70,910 - 311,636 and deferred exppense Manfaat karyawan 285,788 123,363 3,444 158,981 Employee benefits Hutang penyelesaian Settlement payable for untuk kompensasi - 129,338 - 129,338 compensation Penurunan nilai investasi 7,515 - - 7,515 Impairment of investment 169,189 58,927 3,444 106,818 2015 Dikreditkan dibebankan ke laba rugi Dibebankan Saldo awal Credited ke ekuitas Saldo akhir Begining charged to Charged to Ending balance profit or loss equity balance Entitas anak Subsidiaries Penyisihan penurunan Allowance for impairment of nilai piutang 390 618 - 1,008 receivable Manfaat karyawan 3,593 686 19 2,888 Employee benefits Aset tetap dan Fixed assets beban tangguhan 12,929 4,146 - 8,783 and deffered expense 8,946 4,078 19 4,887