Taxes payable continued 2016 TAXATION continued b. Utang pajak lanjutan

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 569 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan

29. TAXATION continued d. Aset dan liabilitas pajak tangguhan

lanjutan d. Deferred tax assets and liabilities continued 2015 Dikreditkan dibebankan ke laba rugi Dibebankan Saldo awal Credited ke ekuitas Saldo akhir Beginning 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 receivables Penyisihan Provision for persediaan usang 7,202 355 - 7,557 inventories obsolescene Aset tetap dan Property, plant and equipment beban tangguhan 240,726 70,910 - 311,636 and deferred expense 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 Entitas anak Subsidiaries Penyisihan penurunan Allowance for impairment of nilai piutang 390 618 - 1,008 receivables Manfaat karyawan 3,593 686 19 2,888 Employee benefits Aset tetap dan Property, plant and equipment beban tangguhan 12,929 4,146 - 8,783 and deferred expense 8,946 4,078 19 4,887 e. Administrasi pajak e. Tax administration Berdasarkan undang-undang perpajakan yang berlaku di Indonesia, Perusahaan dan entitas anak yang berdomisili di Indonesia menghitung dan membayar sendiri besarnya jumlah pajak yang terutang. Direktorat Jenderal Pajak dapat menetapkan atau mengubah liabilitas pajak dalam batas waktu lima tahun sejak tanggal terutangnya pajak. Under the Indonesia taxation laws, the Company and subsidiaries, which are domiciled in Indonesia, calculate and pay tax on the basis of self assessment. The Directorate General of Taxation may assess or amend taxes within five years of the time the tax become due. f. Surat Ketetapan Pajak f. Tax Assessment Letters Pajak Pertambahan Nilai Pada tanggal 22 Desember 2016, Perusahaan menerima beberapa Surat Ketetapan Pajak Kurang Bayar “SKPKB” Pajak Pertambahan Nilai untuk tahun pajak 2013 senilai Rp9.569. Perusahaan telah melakukan pembayaran pajak sesuai dengan hasil yang disetujui pada saat pemeriksaan pajak. Perusahaan juga mengajukan Surat Keberatan atas konfirmasi negatif PPN Masukan di dalam SKPKB tersebut. Sampai dengan tanggal laporan keuangan ini, kantor pajak belum memberikan putusan atas permohonan keberatan yang diajukan tersebut. Value Added Tax On 22 December 2016, the Company received Underpayment Tax Assessment Letters “SKPKB” of Value Added Tax for 2013 fiscal year amounting to Rp9,569. The Company has made payment of tax in accordance with the agreement at the time of the tax audit. The Company also submitted objection letter on negative confirmation VAT in on SKPKB. Up to the date of these financial statements, the tax office has not responded to all the objection letters submitted by the Company.