Utang Pajak Taxes Payable

PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar 35 PSV sedang mengajukan keberatan atas hasil-hasil pemeriksaan tersebut di atas dan akan melanjutkan pengajuan banding kepada Pengadilan Pajak. PSV is filing an appeal to the tax assessment letters mentioned above and will continue to appeal to the Tax Court. d. Pajak Tangguhan d. Deferred Tax 31 Des 2015 Dibebankan pada 30 Jun 2016 Dec 31, 2015 Laporan Laba Rugi Jun 30, 2016 Charged to Statement of Profit or Loss and Other Comprehensive Income USD USD USD Aset Pajak Tangguhan Deferred Tax Assets Perusahaan The Company Penurunan Nilai Aset 58,019 -- 58,019 Impairment of Asset Sub Total 58,019 -- 58,019 Sub Total Entitas Anak: Subsidiaries: PT Wintermar 179,257 -- 179,257 PT Wintermar PT Sentosasegara Mulia Shipping 42,985 -- 42,985 PT Sentosasegara Mulia Shipping PT Win Maritim 242,854 -- 242,854 PT Win Maritim Sub Total 465,096 -- 465,096 Sub Total Total Aset Pajak Tangguhan 523,115 -- 523,115 Total of Deferred Tax Assets Manajemen berpendapat bahwa aset pajak tangguhan yang timbul dari perbedaan temporer diperkirakan dapat direalisasikan pada periode mendatang. Management believes that the deferred tax assets arising from temporary differences can be realized in future periods. Rekonsiliasi antara laba sebelum taksiran pajak dengan beban pajak penghasilan adalah sebagai berikut: A reconciliation between income before income tax and income tax expense is as follows: 2016 2015 USD USD Rugi Sebelum Pajak Menurut Loss Before Tax According to Laporan Laba Rugi dan Penghasilan Interim Consolidated Statements of Profit and Loss Komprehensif Lain Konsolidasian Interim 475,732 2,161,353 and Other Comprehensive Income Dikurangi: Laba Rugi Entitas Anak Sebelum Pajak 213,451 735,433 Less: Income Loss Before Income Tax of Subsidiaries Rugi Sebelum Pajak Penghasilan Perusahaan 689,183 2,896,786 Loss Before Income Tax of the Company Pajak Dihitung pada Tarif Pajak yang Berlaku 172,296 724,197 Tax Computed at Current Enacted Tax Rates Koreksi Fiskal 172,296 724,197 Tax Corrections Beban Pajak Penghasilan -- -- Income Tax Benefit Beban Pajak Tangguhan -- -- Deferred Tax Expense Beban Pajak Penghasilan - Perusahaan -- -- Income Tax Expense - the Company Beban Pajak Penghasilan - Entitas Anak -- -- Income Tax Expense - Subsidiaries Beban Pajak Penghasilan - Konsolidasian -- -- Income Tax Expense - Consolidated e. Pajak Penghasilan Final e. Final income Tax Pajak penghasilan final sehubungan dengan penyewaan kapal pada 2016 dan 2015 masing-masing adalah sebesar USD670,902 dan USD803,733. Final income tax in connection with rental of vessel in 2016 and 2015 are amounted to USD670,902 and USD803,733, respectively. Perincian pajak penghasilan final adalah sebagai berikut: Details of final income tax are as follows: 2016 2015 USD USD Saldo Awal 71,344 151,521 Beginning Balance Pajak Penghasilan Final Atas Pendapatan Usaha 670,902 803,733 Final Income Tax from Revenue Pajak Penghasilan Final yang Dibayar 657,156 887,363 Paid in Current Year Beban Pajak Penghasilan Final Unwithhold Final yang Belum Dipotong 85,090 67,891 Income Tax Expense PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar 36 7. Uang Muka dan Biaya Dibayar di Muka

7. Advances and Prepaid Expenses

2016 2015 USD USD Uang Muka Advances Docking, Pemeliharaan dan Operasi Kapal 71,969 236,897 Vessel Docking, Maintenance and Operational Lain-lain masing-masing dibawah USD20,000 55,646 20,777 Others each below USD20,000 Biaya Dibayar di Muka Prepaid Expenses Asuransi Kapal 384,716 156,897 Vessel Insurance Lain-lain masing-masing dibawah USD100,000 130,818 121,596 Others each below USD100,000 Total 643,149 536,167 Total 8. Investasi pada Entitas Asosiasi 8. Investment in Associates Persentase Nilai Penambahan Bagian Laba Nilai Kepemilikan Tercatat Penyertaan Rugi Tercatat Percentage Awal Tahun Addition of Share of Akhir Periode of Ownership Carrying Value Investment Profit Loss Carrying Value at Beginning of Associates at End of the Year of the Period USD USD USD USD Metode Ekuitas Equity Method Fast Offshore Supply Pte Ltd 26.90 23,586,243 -- 29,681 23,615,924 Fast Offshore Supply Pte Ltd Satria Samudra Pte Ltd 25.00 190,380 -- -- 190,380 Satria Samudra Pte Ltd Esswin Offshore Sdn Bhd 49.00 -- -- -- -- Esswin Offshore Sdn Bhd PT Salam Pacific Offshore 30.00 3,436,995 -- 539,931 3,976,926 PT Salam Pacific Offshore Total 27,213,618 -- 569,612 27,783,230 Total 2016 Persentase Nilai Penambahan Bagian Laba Nilai Kepemilikan Tercatat Penyertaan Rugi Tercatat Percentage Awal Tahun Addition of Share of Akhir Tahun of Ownership Carrying Value Investment Profit Loss Carrying Value at Beginning of Associates at End of the Year of the Year USD USD USD USD Metode Ekuitas Equity Method Fast Offshore Supply Pte Ltd 26.90 22,968,239 -- 618,004 23,586,243 Fast Offshore Supply Pte Ltd Satria Samudra Pte Ltd 25.00 190,380 -- -- 190,380 Satria Samudra Pte Ltd Esswin Offshore Sdn Bhd 49.00 -- 13,804 13,804 -- Esswin Offshore Sdn Bhd PT Salam Pacific Offshore 30.00 2,397,883 -- 1,039,112 3,436,995 PT Salam Pacific Offshore Total 25,556,502 13,804 1,643,312 27,213,618 Total 2015 Ringkasan informasi keuangan entitas asosiasi: A summary of financial information of associates: 30 Jun Jun 30, 2016 31 Des Dec 31, 2015 USD USD Jumlah Agregat: Aggregate Amount: Aset Lancar 23,908,642 22,612,362 Current Assets Aset Tidak Lancar 105,182,283 101,789,748 Non- Current Assets Liabilitas Jangka Pendek 23,862,337 26,760,579 Current Liabilities Liabilitas Jangka Panjang 25,713,613 20,583,413 Non- Current Liabilities 30 Jun Jun 30, 2016 30 Jun Jun 30, 2015 6 bulanmonths 6 bulanmonths USD USD Pendapatan Usaha 14,904,154 13,147,765 Revenues Laba Periode Berjalan 2,127,135 531,205 Income For The Period Pendapatan Komprehensif Lain -- -- Other Comprehensive Income Laba Komprehensif Periode Berjalan 2,127,135 531,205 Comprehensive Income For The Period