UTANG USAHA TRADE PAYABLES

PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 538 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2016 AND 2015 Expressed in US Dollars, unless otherwise stated 14. PERPAJAKAN lanjutan 14. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued Pajak penghasilan dihitung untuk setiap entitas karena pelaporan pajak penghasilan badan konsolidasian tidak diperbolehkan oleh Undang- Undang Pajak Indonesia. Income tax is calculated for each legal entity as a consolidated corporate income tax return is not permitted under Indonesian Tax Law. Rekonsiliasi antara laba sebelum pajak Perusahaan dengan keuntungankerugian fiskal Perusahaan adalah sebagai berikut: The reconciliation between profit before income tax of the Company and the Companys taxable incomelosses is as follows: 31 Desember 31 Desember December December 2016 2015 Laba sebelum pajak Profit before income tax penghasilan Perusahaan 7,824,180 9,719,996 of the Company Perbedaan temporer: Temporary difference: - Liabilitas imbalan karyawan 32,027 100,008 Employee benefit liabilities - Perbedaan permanen: Permanent differences: - Penghasilan dividen 8,980,400 10,478,900 Dividend income - - Pendapatan bunga kena pajak final 82,529 133,256 Interest income subject to final tax - - Lain-lain 1,375,389 321,319 Others - Keuntungankerugian Taxable incomelosses of fiskal Perusahaan 104,613 670,849 the Company Current income tax expense of Beban pajak kini Perusahaan 26,153 - the Company Pajak penghasilan dibayar dimuka 16,800 - Prepaid income taxes Utang Pajak Penghasilan Badan: Corporate Income Tax payable: - Perusahaan 9,353 - The Company - - Entitas anak 884,747 2,066,597 Subsidiaries - Jumlah 894,100 2,066,597 Total Jumlah keuntungan fiskal tahun 2016 didasarkan atas perhitungan sementara. The taxable income amount for 2016 is based on a preliminary calculation. PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 539 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2016 AND 2015 Expressed in US Dollars, unless otherwise stated 14. PERPAJAKAN lanjutan 14. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued Rekonsiliasi antara laba konsolidasian sebelum pajak penghasilan dengan beban pajak penghasilan adalah sebagai berikut: The reconciliation between consolidated profit before income tax and income tax expense is as follows: 31 Desember 31 Desember December December 2016 2015 Laba konsolidasian sebelum Consolidated profit before pajak penghasilan 29,452,922 33,487,910 income tax Beban pajak penghasilan dihitung Income tax calculated at dengan tarif pajak efektif 25 7,363,231 8,371,978 effective tax rate 25 Pengaruh pajak dari perbedaan permanen 442,382 185,882 Tax effect of permanent differences Rugi pajak yang tidak diakui Current year tahun berjalan - 167,712 unrecognised tax loss Penyesuaian tahun sebelumnya 388,456 29,773 Adjustment in respect of prior years Beban pajak penghasilan 8,194,069 8,755,345 Income tax expense d. Aset pajak tangguhan d. Deferred tax assets 31 Desember 31 Desember December December 2016 2015 Perusahaan: The Company: - Liabilitas imbalan karyawan - 8,007 Employee benefit liabilities - Entitas anak: Subsidiaries: - Liabilitas imbalan karyawan 529,673 431,102 Employee benefit liabilities - - Penyusutan aset tetap 10,100 14,637 Depreciation of fixed assets - Jumlah 539,773 453,746 Total Saldo awal 453,746 398,161 Beginning balance Dikreditkan ke laporan laba rugi 82,329 29,766 Credited to profit or loss Dikreditkan ke ekuitas: Credited to equity: - Pengukuran kembali kewajiban Remeasurement of - liabilitas imbalan karyawan 3,379 38,700 employee benefit liabilites Exchange difference from - - Selisih kurs dari penjabaran financial statements laporan keuangan 319 12,881 translation Saldo akhir 539,773 453,746 Ending balance