PAJAK PENGHASILAN INCOME TAX

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 116 - 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Laba konsolidasian sebelum Consolidated income before beban pajak penghasilan 875.546.105 1.243.028.724 income tax Laba entitas anak sebelum Subsidiaries’ income before beban pajak penghasilan 320.374.579 436.841.903 income tax Bagian atas laba bersih entitas Equity in net income asosiasi 5.297.880 10.453.045 of associates Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi 3.777.558 3.309.517 eliminations Laba sebelum pajak penghasilan Income before income tax - Perseroan 556.691.848 799.043.293 the Company Perbedaan permanen: Permanent differences: Differences betw een Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap 3.214.451.221 244.085.195 net book value of fixed assets Kesejahteraan karyaw an 6.207.086 104.084.323 Employee w elfare Penyisihan promosi Provision for sales promotion peningkatan penjualan - 21.306.824 expense Pendapatan yang telah dikenakan Income subject to final tax, pajak penghasilan final 15.609.965 51.368.457 recorded on a net of tax basis Lain-lain 13.114.284 30.501.082 Others 3.218.162.626 347.730.069 Perbedaan temporer: Temporary differences: Differences betw een Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap net book value of fixed dan beban tangguhan 3.304.906.303 235.633.490 assets and deferred charges Aset sew a pembiayaan 1.546.821 1.546.821 Leased assets Liabilitas imbalan kerja 197.803 12.784.119 Employee benefits liabilities Cadangan persediaan usang Allow ance for obsolete and dan bergerak lambat 399.316 115.283 slow moving inventories Allow ance for impairment of Tunjangan produktivitas dan uang jasa 87.992.872 101.632.383 Productivity allow ances and incentive Penyisihan lainnya 45.643.656 21.080.588 Other provisions 3.263.506.789 327.537.866 Laba kena pajak - Perseroan 511.347.685 778.851.090 Taxable income - the Company Beban pajak penghasilan Income tax expense Perseroan - kini 102.269.537 155.770.210 the Company - current Beban pajak penghasilan Income tax expense entitas anak - kini 113.222.885 118.101.101 subsidiaries - current 215.492.422 273.871.311 Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut: Current tax expense and payable of the Company are computed as follows: 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Beban pajak kini 102.269.537 155.770.210 Current tax expense Dikurangi pembayaran pajak dimuka 358.001.508 186.737.823 Less prepaid taxes Utang uang muka pajak kini Current tax payable advanced Catatan 25 255.731.971 30.967.613 Note 25 Laba fiskal tahun 2016 menjadi dasar dalam pengisian Surat Pemberitahuan Pajak SPT tahunan PPh Badan 2016. The taxable income for 2016 will be the basis in the preparation of the 2016 annual Corporate Tax Returns SPT. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 117 - Pajak Tangguhan Deferred Tax Dikreditkan dibebankan ke penghasilan Dikreditkan komprehensif dibebankan lain ke laporan Credited laba rugi charged to 1 Januari Credited other 31 Maret January 1, charged to comprehensive March 31, 2017 income income 2017 Aset pajak tangguhan - neto Deferred tax assets, net Perseroan The Company Aset tetap 184.028.174 20.662.476 - 163.365.698 Fixed assets Selisih nilai buku aset tetap atas dasar pengenaan pajak dan akuntansi 736.346.431 57.994.046 - 794.340.477 Nilai w ajar aset atas akuisisi entitas anak 93.916.638 - - 93.916.638 Aset sew a pembiayaan 2.492.897 309.364 - 2.183.533 Leased assets Beban tangguhan dan Deferred charges and intangible aset takberw ujud 255.090 3.291.323 - 3.036.233 assets Liabilitas imbalan kerja 35.193.509 39.561 566.362 35.799.432 Employee benefits liabilities Cadangan persediaan usang dan Allow ance for obsolete and slow bergerak lambat 14.843.066 79.863 - 14.922.929 moving inventories Cadangan penurunan nilai piutang 2.386.406 - - 2.386.406 Allow ance for impairment of receivables Tunjangan produktivitas Productivity allow ances and dan uang jasa 64.307.228 17.598.574 - 81.905.802 and incentive compensation Penyisihan lain-lain 38.332.561 9.128.735 - 29.203.826 Other provisions 616.212.376 83.645.098 566.362 700.423.836 Entitas anak Subsidiaries Aset tetap 75.809.275 56.722 - 75.752.553 Fixed assets Selisih nilai buku aset tetap atas dasar pengenaan pajak dan akuntansi 15.350.275 - - 15.350.275 Aset sew a pembiayaan 947.796 346.887 - 1.294.683 Leased assets Liabilitas imbalan kerja 94.471.017 8.402.005 - 102.873.022 Employee benefits liabilities Cadangan persediaan usang dan Allow ance for obsolete and slow bergerak lambat 7.240.026 - - 7.240.026 moving inventories Beban tangguhan dan Deferred charges and intangible aset takberw ujud assets Cadangan penurunan nilai piutang 8.198.544 - - 8.198.544 Allow ance for impairment of receivables Penyisihan untuk beban restorasi Provision for restoration expense Tunjangan produktivitas Productivity allow ances and dan uang jasa 58.711.636 4.781.062 - 63.492.698 incentive compensation Cadangan biaya bongkar 6.655.214 113.008 - 6.768.222 Allow ance for dismantle cost Akumulasi rugi fiskal 20.072.446 5.084.362 - 25.156.808 Accumulated fiscal loss Penyisihan lain-lain 2.337.860 - - 2.337.860 Other provisions - - - - Jumlah 136.279.947 18.090.272 - 154.370.219 Total Total liabilitas pajak tangguhan - neto 752.492.323 101.735.370 566.362 854.794.055 Total deferred tax liabilities - net Liabilitas pajak tangguhan - neto Deferred tax liabilities - net Entitas anak Subsidiaries Aset tetap 296.908.980 34.410.702 - 331.319.682 Fixed assets Selisih nilai buku aset tetap atas dasar pengenaan pajak dan akuntansi 112.703.815 - - 112.703.815 Nilai w ajar aset atas akuisisi entitas anak 22.954.986 22.954.986 - - Aset sew a pembiayaan 2.631.711 1.144.547 - 3.776.258 Leased assets Cadangan penurunan nilai piutang 15.337.060 16.609 - 15.320.451 Allow ance for impairment of receivables Liabilitas imbalan kerja 75.840.201 2.460.891 5.822.076 79.201.386 Employee benefits liabilities Cadangan persediaan usang dan Allow ance for obsolete and slow bergerak lambat 5.980.879 14.665 - 5.995.544 moving inventories Tunjangan produktivitas Productivity allow ances and dan uang jasa 51.518.798 540.861 - 52.059.659 incentive compensation Cadangan biaya bongkar - 978.524 - 978.524 Allow ance for dismantle cost Akumulasi rugi fiskal 14.540.287 394.070 - 14.934.357 Accumulated fiscal loss Penyisihan lain-lain 7.923.757 2.022.479 - 9.946.236 Other provisions Total aset pajak tangguhan - neto 38.650.880 11.127.164 5.822.076 43.955.968 Total deferred tax assets - net Manfaat pajak tangguhan - neto 90.608.206 6.388.438 Deferred tax expense - net DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 118 - Dikreditkan dibebankan ke penghasilan Dikreditkan komprehensif dibebankan lain ke laporan Credited laba rugi charged to 1 Januari Credited other 31 Maret January 1, charged to comprehensive March 31, 2016 income income 2016 Liabilitas pajak tangguhan - neto Deferred tax liabilities - net Perseroan The Company Aset tetap 163.111.713 45.761.606 - 117.350.107 Fixed assets Aset sewa pembiayaan 2.755.243 309.364 - 2.445.879 Leased assets Beban tangguhan dan Deferred charges and intangible aset takberwujud 7.728.976 1.365.092 - 6.363.884 assets Liabilitas imbalan kerja 29.916.349 2.556.823 645.682 31.827.490 Employee benefits liabilities Cadangan persediaan usang dan Allowance for obsolete and slow bergerak lambat 13.899.652 23.056 - 13.922.708 moving inventories Cadangan penurunan nilai piutang 2.692.638 - - 2.692.638 Allowance for impairment of receivables Tunjangan produktivitas Productivity allowances and dan uang jasa 74.606.414 20.326.477 - 94.932.891 incentive compensation Penyisihan lain-lain 42.489.680 635.207 - 43.124.887 Other provisions Jumlah 4.480.713 70.358.897 645.682 65.232.502 Subtotal Entitas anak Subsidiaries Aset tetap 219.678.292 32.304.151 - 251.982.443 Fixed assets Aset sewa pembiayaan 1.092.224 17.409 - 1.109.633 Leased assets Liabilitas imbalan kerja 53.308.935 6.722.433 - 60.031.368 Employee benefits liabilities Cadangan persediaan usang dan Allowance for obsolete and slow bergerak lambat 5.903.062 537.367 - 6.440.429 moving inventories Cadangan penurunan nilai piutang 9.045.422 383.419 - 9.428.841 Allowance for impairment of receivables Tunjangan produktivitas Productivity allowances and dan uang jasa 43.148.236 11.138.687 - 54.286.923 incentive compensation Penyisihan lain-lain 3.758.449 2.075.633 - 5.834.082 Other provisions Jumlah 103.421.964 11.429.203 - 114.851.167 Total Jumlah liabilitas pajak tangguhan - ne 107.902.677 58.929.694 645.682 49.618.665 Total deferred tax liabilities - net Aset pajak tangguhan - neto Deferred tax assets - net Entitas anak Subsidiaries Aset tetap 63.709.578 2.585.808 - 66.295.386 Fixed assets Aset sewa pembiayaan 1.382.142 57.808 - 1.324.334 Leased assets Beban tangguhan dan Deferred charges and intangible aset takberwujud 548.931 756.338 1.305.269 assets Cadangan penurunan nilai piutang 4.084.793 180.346 - 4.265.139 Allowance for impairment of receivables Liabilitas imbalan kerja 75.276.540 5.925.496 - 81.202.036 Employee benefits liabilities Cadangan persediaan usang dan Allowance for obsolete and slow bergerak lambat 6.595.957 269.297 - 6.865.254 moving inventories Beban reklamasi 151.971 539.408 691.379 Reclamation expenses Tunjangan produktivitas - Productivity allowances and dan uang jasa 54.279.200 13.087.791 - 67.366.991 incentive compensation Cadangan biaya bongkar 12.522.118 6.203.585 - 6.318.533 Allowance for dismantle cost Akumulasi rugi fiskal - 10.561.085 - 10.561.085 Accumulated fiscal loss Penyisihan lain-lain 1.913.888 603.317 - 1.310.571 Other provisions Jumlah aset pajak tangguhan - neto 90.281.678 21.984.859 - 112.266.537 Total deferred tax assets - net Manfaat pajak tangguhan - neto 80.914.553 645.682 Deferred tax expense - net DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 119 - Rekonsiliasi antara beban pajak penghasilan seperti yang tercantum dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan hasil perkalian laba akuntansi sebelum pajak penghasilan Perseroan dan tarif pajak yang berlaku adalah sebagai berikut: Reconciliation between income tax expense as shown in the consolidated statements profit or loss and other comprehensive income and income tax expense calculated using prevailing tax rates is as follows: 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Laba konsolidasian sebelum Consolidated income before beban pajak penghasilan 875.546.105 1.243.028.579 income tax Penyesuaian terkait dengan konslidasi: Adjustment related to consolidation: Bagian atas laba bersih entitas asosiasi 5.297.880 10.453.045 Equity in net income of associates Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi 3.777.558 3.309.471 elimination 877.066.427 1.235.885.005 Beban pajak penghasilan sesuai tarif pajak 219.266.607 308.971.251 Tax calculated at statutory rate Perbedaan tarif Perseroan dengan Difference tax rate betw een entitas anak 724.770.305 30.595.043 the Company and its subsidiaries Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences: Differences betw een Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aktiva tetap 642.890.244 48.817.039 net book value of fixed assets Kesejahteraan karyaw an 1.241.417 20.816.873 Employee w elfare Promosi peningkatan penjualan - 4.261.365 Provision for sales promotion Pendapatan yang telah dikenakan Income subject to final tax, pajak penghasilan final 14.831.959 24.612.509 recorded on a net of tax basis Lain-lain 1.088.212 4.565.607 Others 630.387.914 85.419.449 Jumlah beban pajak 124.884.216 192.956.759 Total tax expense Berdasarkan peraturan perpajakan Indonesia, Grup menghitung, menetapkan, dan membayar sendiri jumlah pajak yang terutang. SPT konsolidasian tidak diperkenankan dalam peraturan perpajakan di Indonesia. Direktorat Jenderal Pajak DJP dapat menetapkan dan mengubah kewajiban pajak dalam batas waktu lima tahun sejak tanggal terutangnya pajak. Under the taxation laws of Indonesia, the Group submits tax returns on the basis of self assessment. Consolidated tax returns are not permitted under Indonesian taxation laws. The Directorate General of Taxes DGT may assess or amend taxes within five years from the date the tax becomes due. Revaluasi aset tetap Fixed Assets Revaluation Pada tahun 2016, Perseroan dan entitas anak ST dan SP melakukan penilaian kembali aset tetap untuk tujuan perpajakan dengan kenaikan nilai aset tetap sebesar Rp4.193.948.516. Dari hasil penilaian kembali tersebut, pada tanggal 31 Desember 2016 Perseroan dan Entitas Anak telah menyetorkan nilai pajak terutang sesuai dengan tarif yang berlaku pada Peraturan Menteri Keuangan No. 191PMK.0102015 dan memperoleh persetujuan dari Direktorat Jendral Pajak. Perbedaan nilai aset tercatat dan hasil revaluasi telah dibukukan sebagai aset pajak tangguhan. In 2016, the Company and its subsidiaries ST and SP have revalued their fixed assets for tax purpose only, which resulted to an increase in value of fixed assets by Rp4,193,948,516. As a result of the revaluation, as of December 31, 2016 the Company and its subsidiaries have made payment following the applicable tax rate in accordance with the Regulation of the Ministry of Finance Decree No. 191PMK.0102015 and obtained approval from Directorate General of Taxation. The difference in the net carrying amount and the revalued amount was recorded as deferred tax assets. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 120 - UTSG UTSG Pajak Penghasilan Badan tahun 2016 2016 Corporate Income Tax Pada tahun 2016, UTSG telah menerima Surat Ketetapan Pajak Lebih Bayar SKPLB untuk masa pajak Januari - September 2016 sebesar Rp16.253.761. Lebih bayar tersebut telah diterima pada tahun 2016 sebesar Rp10.062.242 dan sebesar Rp6.191.519 diterima pada bulan Januari 2017. Selisih antara pencatatan UTSG dengan SKPLB sebesar Rp16.313 dibebankan pada tahun berjalan. In 2016, UTSG has received the Tax Overpayment Assessment Lettter SKPLB for the period January - September 2016 amounting to Rp16,253,761. The said overpayment was received in 2016 amounting to Rp10,062,242 and amounting to Rp6,191,519 was received in January 2017. The difference between UTSGs record with the SKPLB amounted to Rp16,313 was charged in the current year. Pajak Penghasilan Badan tahun 2014 2014 Corporate Income Tax Pada tanggal 26 April 2016, UTSG menerima SKPLB No.000404061405116, yang menyatakan bahwa lebih bayar pajak penghasilan tahun 2014 sebesar Rp3.903.602. Selisih hasil SKPLB dengan catatan UTSG sebesar Rp1.807.853 dibukukan sebagai penyesuaian beban pajak kini. Lebih bayar tersebut telah diterima UTSG pada tanggal 7 Juni 2016 sebesar Rp3.888.343, setelah dikurangi dengan beberapa surat tagihan pajak sejumlah Rp15.259. On April 26, 2016, UTSG received an SKPLB No.000404061405116, which stated that the overpayment of 2014 Corporate Income Tax amounted to Rp3,903,602. The difference between the amount recorded by UTSG amounting to Rp1,807,853 was recorded as tax expense adjustment. Such overpayment was received by UTSG on June 7, 2016, amounting to Rp3,888,343 after offset with several tax collection letter STP amounting to Rp15,259. Pajak Penghasilan Badan tahun 2012 2012 Corporate Income Tax Pada tanggal 31 Desember 2016, UTSG telah menerima SKPLB untuk kelebihan bayar pajak penghasilan badan tahun 2012 yang menyatakan bahwa lebih bayar pajak penghasilan badan tahun 2012 sebesar Rp1.017.648 yang diajukan keberatan oleh UTSG. Keberatan tersebut telah ditolak, sehingga jumlah tersebut dibebankan pada tahun berjalan dan dibukukan sebagai penyesuaian beban pajak kini. On December 31, 2016, UTSG received an SKPLB for corporate income tax overpayment in 2012 amounting to Rp1,017,648 which was objected by UTSG. The said objection was rejected, thus, the amount was charged in the current year and presented as adjustment of current income tax. ST ST Pajak Penghasilan Badan tahun 2014 2014 Corporate Income Tax Pada tanggal 26 April 2016, ST telah menerima SKPLB untuk kelebihan bayar pajak penghasilan badan tahun 2014 yang mengakibatkan penurunan kelebihan pembayaran pajak bersih sebesar Rp1.616.984. Kelebihan pajak belum diterima oleh ST. On April 26 2016, the ST received SKPLB for its 2014 corporate income tax resulting in decrease of net overpayment amounting to Rp1,616,984. The refund was not been received by ST. Pajak Penghasilan Badan tahun 2013 2013 Corporate Income Tax Pada tanggal 24 Maret 2016, ST menerima Surat Ketetapan Pajak dari Kantor Pelayanan Pajak KPP yang menyatakan kurang bayar pajak untuk pajak penghasilan badan di tahun 2013 sebesar Rp10,250,534. Pembayaran telah dilunasi ST pada tanggal 22 April 2016. On March 24 2016, ST received tax assessment letters from the Tax Service Office TSO for its 2013 corporate income tax resulting in net underpayment amounting to Rp10,250,534. The payment has been made by ST on April 22, 2016. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 121 - SP SP Pada tanggal 10 Maret 2016, SP menerima SKPLB atas pajak penghasilan badan tahun 2014 sebesar Rp19.974.095. Lebih bayar pajak penghasilan tersebut dikompensasikan dengan utang pajak SP sebesar Rp12.289.606. Selisih sebesar Rp14.248.349 telah dicatat sebagai penyesuaian atas pajak penghasilan kini. On March 10, 2016, SP received a SKPLB for 2014 corporate income tax amounting to Rp19,974,095. The overpayment of corporate income tax was compensated with SP tax payable amounting to Rp12,289,606. The difference amounting to Rp14,248,349 was recorded as an adjustment of current income tax. IKSG IKSG Pajak Penghasilan Badan 2015 2015 Corporate Income Tax Pada tanggal 18 April 2016, IKSG melaporkan lebih bayar pajak dalam SPT Tahunan Pajak Penghasilan Badan 2015 sebesar Rp1.125.133. Perbedaan dengan pencatatan IKSG pada 31 Desember 2015 sebesar Rp761.291 merupakan tambahan kredit pajak penghasilan pasal 22 sebesar Rp119.330 dan pajak penghasilan pasal 23 sebesar Rp641.960. On April 18, 2016, IKSG filed its overpayment on its 2015 annual tax return SPT amounting to Rp1,125,133. The difference amounting to Rp761,291 comparing to IKSG record as of December 31, 2015 resulted from additional credit balance of income tax Article 22 amounting to Rp119,330 and income tax Article 23 amounting to Rp641,960. 40. LABA PER SAHAM 40. EARNINGS PER SHARE Perhitungan laba per saham dasar adalah sebagai berikut: The computation of basic earnings per share is as follows: 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Laba yang dapat diatribusikan Income attributable to the equity holders kepada pemilik entitas induk untuk of parent entity for computation perhitungan laba per saham dasar 746.521.764 1.033.594.985 of basic earnings per share Total rata-rata tertimbang Weighted average number of saham yang beredar lembar 5.931.520.000 5.931.520.000 shares outstanding shares Laba per saham dasar, Basic earnings per share, yang dapat diatribusikan attributable to the equity holders kepada pemilik entitas induk of parent entity Rupiah penuh 126 174 full amount Perseroan tidak menghitung laba per saham dilusian karena Perseroan tidak mempunyai efek berpotensi saham biasa yang bersifat dilutif. The Company did not calculate diluted earnings per share because there was no identified effect or dilutive potential ordinary share. 41. LIABILITAS IMBALAN KERJA 41. EMPLOYEE BENEFITS LIABILITIES Estimasi liabilitas imbalan kerja tanggal 31 Maret 2016 dan 31 Desember 2016 adalah sebagai berikut: The estimated employee benefits liabilities as of Maret 31, 2017 and December 31, 2016 are as follows: Imbalan kerja jangka pendek Short-term employee benefits 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Productivity allow ances, Tunjangan produktivitas, uang jasa, incentives, and Directors bonus Direktur dan Komisaris 1.004.023.735 803.435.269 and Commissioners bonuses Tunjangan pegaw ai lainnya 110.952.564 64.031.220 Other employee allow ances Jumlah 1.114.976.299 867.466.489 Total DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 122 - Imbalan kerja jangka panjang Long-term employee benefits 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Liabilitas imbalan pensiun 469.072.213 439.935.469 Pension benefits obligations Liabilitas imbalan kerja lainnya 347.994.218 333.732.892 Other employee benefits obligations Liabilitas TKHT 52.772.413 49.361.621 Old-age employee benefits obligations Jumlah 869.838.844 823.029.982 Total Program Imbalan Pasti Defined Benefits Plans a. Dana Pensiun a. Pension Fund Perseroan memperoleh persetujuan dari Menteri Keuangan Republik Indonesia dengan Surat Keputusan No. B7774DJMIII.5121976 tanggal 18 Desember 1976 untuk mendirikan Dana Pensiun Semen Gresik yang merupakan dana pensiun manfaat pasti yang dikelola oleh pengurus yang terpisah, yang memberikan manfaat pasti bagi seluruh karyawan yang telah memenuhi persyaratan tertentu apabila karyawan tersebut pensiun, cacat atau meninggal dunia. The Company received an approval from the Minister of Finance of the Republic of Indonesia in Decision Letter No. B7774DJMIII.5121976 dated December 18, 1976 to establish a separate trustee-administered pension fund, Dana Pensiun Semen Gresik, from which all employees, after serving a qualifying period, are entitled to defined benefits on retirement, disability or death. Entitas anak SP dan ST masing-masing memperoleh persetujuan dari Menteri Keuangan Republik Indonesia untuk mendirikan dana pensiun manfaat pasti yang dikelola oleh pengurus yang terpisah berdasarkan Surat Keputusan No. S065MK-II1979 tanggal 3 April 1979 untuk Dana Pensiun Semen Padang dan No. S-016MK.131989 tanggal 5 Januari 1989 yang telah diubah dengan Surat Keputusan No. Kep-405KM.171999 tanggal 5 Nopember 1999 untuk Dana Pensiun Semen Tonasa yang memberikan manfaat pasti bagi seluruh karyawan yang telah memenuhi persyaratan tertentu apabila karyawan tersebut pensiun, cacat atau meninggal dunia. Subsidiaries SP and ST received approvals from the Minister of Finance of the Republic of Indonesia to establish separate trustee- administered pension funds in Decision Letter No. S065MK-II1979 dated April 3, 1979 for Dana Pensiun Semen Padang and in Decision Letter No. S-016MK.131989 dated January 5, 1989 as amended by Decision Letter No. Kep-405KM.171999 dated November 5, 1999 for Dana Pensiun Semen Tonasa, from which all employees, after serving a qualifying period, are entitled to defined benefits on retirement, disability or death. Asumsi aktuarial utama yang digunakan untuk menentukan estimasi liabilitas imbalan kerja karyawan dalam program imbalan pasti pada tanggal 31 Maret 2017 dan 31 Desember 2016 adalah sebagai berikut: The principal actuarial assumptions used to estimate liabilities for employee benefits under defined benefits plans as at Maret 31, 2017 and December 31, 2016 are as follows: 31 Maret 2017 March 31, 2017 31 Desember 2016 December 31, 2016 Tabel Mortalita Indonesia 2011 TMIII Tabel Mortalita Indonesia 2011 TMIII Tingkat mortalita Indonesia Mortality Table 2011 TMIII Indonesia Mortality Table 2011 TMIII Mortality rate Usia pensiun normal 56 tahunyears 56 tahunyears Normal retirement age Tingkat cacat 10 dari tingkat mortalita 10 dari tingkat mortalita Disability rate of mortality rate of mortality rate Tingkat kenaikan gaji: Rate of salary increase: Program pensiun 7,5 per tahunper annum 7,5 per tahunper annum Pension plan Imbalan kerja lainnya 10 per tahunper annum 10 per tahunper annum Other employee benefits Tingkat diskonto tahunan 9 per tahunper annum 9 per tahunper annum Annual discount rate Tingkat pengembalian investasi 9 per tahunper annum 9 per tahunper annum Expected return on plan ass 1 ST: 0,5 untuk 1 ST: 0,5 untuk umur di baw ah 30 tahun umur di baw ah 30 tahun dan menurun secara linear dan menurun secara linear Tingkat pengunduran diri sampai 0 pada umur 44 tahun sampai 0 pada umur 44 tahun Voluntary resignation rate SP: 54 tahun 1 ST: 0,5 SP: 54 tahun 1 ST: 0,5 at less than 30 years of age at less than 30 years of age and reducing linearly to 0 and reducing linearly to 0 at 44 SP: 54 years years of age at 44 SP: 54 years years of age