PERPAJAKAN lanjutan TAXATION continued TAXATION continued

Indonesian language. PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2016 dan Untuk Periode yang Berakhir Pada Tanggal tersebut Disajikan dalam ribuan rupiah, kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Periods Then Ended Expressed in thousands of rupiah, unless otherwise stated 79 17. PERPAJAKAN lanjutan 17. TAXATION continued h. Aset liabilitas pajak tangguhan h. Deferred tax assets liabilities 30 Juni 2016 31 Des 2015 Perusahaan Company Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja 22.497.042 20.631.359 Employee benefits liability Pencadangan penurunan Allowance for nilai piutang 2.186.734 2.186.734 impairment of receivables Cadangan persediaan usang 4.337.703 3.920.601 Allowance for inventory losses Liabilitas pajak tangguhan Deferred tax liabilities Penyusutan 2.358.837 2.271.677 Depreciation Beban tangguhan 5.360 5.359 Deferred expenses Cicilan sewa pembiayaan 59.932 - Lease installments Entitas Anak Subsidiaries Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja 16.713.993 15.189.710 Employee benefits liability Akumulasi rugi fiskal 15.547.674 14.930.282 Tax loss carryforward Cadangan persediaan usang 1.194.152 1.115.258 Allowance for inventory losses Cadangan penurunan Allowance for nilai piutang 779.933 779.933 impairment on receivables Liabilitas pajak tangguhan Deferred tax liabilities Penyusutan 783.328 883.755 Depreciation Cicilan sewa pembiayaan 934.303 722.931 Lease installments Konsolidasi Consolidation Laba yang belum direalisasi atas transaksi antar Unrealized profit from inter-company perusahaan - neto - 718.899 transactions - net Aset pajak tangguhan - neto 59.115.471 55.589.054 Deferred tax assets - net

17. TAXATION continued

i. Lainnya lanjutan i. Others continued CMSS CMSS Pada tahun 2015, CMSS juga menerima SKPKB dan STP atas denda untuk tahun pajak 2014, 2012 dan 2011. Berdasarkan SKPKB dan STP, CMSS terutang tambahan Pajak Penghasilan Badan dan Pajak Penghasilan Pasal 21 sebesar Rp3.697, yang dibebankan sebagai beban pada tahun 2015. In 2015, CMSS also received another SKPLB and STP for the fiscal years 2014, 2012 and 2011. Based on the SKPLB and STP, CMSS was liable for additional corporate income tax and Income Tax Article 21 totaling Rp3,697, which were charged to expense in 2015. Indonesian language. PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2016 dan Untuk Periode yang Berakhir Pada Tanggal tersebut Disajikan dalam ribuan rupiah, kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Periods Then Ended Expressed in thousands of rupiah, unless otherwise stated 80 17. PERPAJAKAN lanjutan 17. TAXATION continued