UTANG USAHA TRADE PAYABLES PERPAJAKAN TAXATION

PT Gudang Garam Tbk 26 Pada tanggal 31 Maret 2017 dan 31 Desember 2016, pinjaman bank jangka pendek Perseroan dan entitas anak termasuk cerukan, masing-masing sebesar Rp 254.007 juta dan Rp 753.245 juta Catatan 3. Pada akhir Maret 2017, pinjaman bank jangka pendek dari PT Bank Negara Indonesia Persero Tbk dijamin dengan sebagian tanah dan bangunan Perseroan dengan nilai tercatat Rp 19.012 juta Desember 2016: Rp 19.012 juta. Perjanjian pinjaman bank jangka pendek yang diperoleh Perseroan dan entitas anak mencantumkan beberapa pembatasan, antara lain sehubungan dengan ketaatan rasio keuangan dan persyaratan administrasi yang telah ditentukan. As of 31 March 2017 and 31 December 2016, short-term bank loans of the Company and subsidiaries included bank overdraft, amounting to Rp 254,007 million and Rp 753,245 million, respectively Note 3. At the end of March 2017, shor t-term bank loan from PT Bank Negara Indonesia Persero Tbk is guaranteed by part of the Company’s land and buildings with carrying amount of Rp 19,012 million December 2016: Rp 19,012 million. The short-term bank loan agreements entered into by the Company and subsidiaries include certain restrictions, among other things, on compliance with determined financial ratios and administrative requirements. Informasi mengenai tanggal jatuh tempo dari pinjaman pada tanggal 31 Maret 2017 adalah sebagai berikut: Information on due dates of outstanding loans as of 31 March 2017 was as follows: Kreditur Lenders Jatuh tempo Due dates PT Bank Mandiri Persero Tbk PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk PT Maybank Indonesia Tbk The Bank of Tokyo - Mitsubishi UFJ, Ltd. 17, 20, 21, 25 dan and 28 April 2017 20 dan and 21 April 2017 13 April dan and 15 Juni June 2017 17 April 2017 18 April dan and 16 Juni June 2017

11. UTANG USAHA

11. TRADE PAYABLES

Utang usaha terutama berasal dari pembelian bahan bakupembantu. Trade payables are mainly originated from purchase of rawsupplementary materials. 31 Maret 31 Desember March December 2017 2016 Utang usaha pada pihak ketiga 909,324 1,091,412 Trade payables to third parties Utang usaha pada pihak berelasi Catatan 25 25,032 26,545 Trade payables to related parties Note 25 934,356 1,117,957 Lihat Catatan 27 untuk rincian saldo dalam valuta uang asing. See Note 27 for details of balances in foreign currencies. PT Gudang Garam Tbk 27

12. PERPAJAKAN

12. TAXATION

a. Utang pajak terdiri dari: a. Taxes payable consist of: 31 Maret 31 Desember March December 2017 2016 Perseroan: Company: Pajak Penghasilan Badan 525,930 270,215 Corporate Income Tax Pajak lainnya: Other taxes: Pasal 21 4,709 20,180 Article 21 Pasal 2326 5,837 6,387 Article 2326 Pasal 22 2,427 - Article 22 538,903 296,782 Entitas anak: Subsidiaries: Pajak Penghasilan Badan 13,183 5,193 Corporate Income Tax Pajak lainnya 8,719 6,877 Other taxes 21,902 12,070 560,805 308,852 b. Komponen beban penghasilan pajak adalah sebagai berikut: b. The components of income tax expense benefit are as follows: 31 Maret 31 Maret March March 2017 2016 Perseroan: Company: Kini 566,071 580,514 Current Tangguhan 50,363 1,985 Deferred 616,434 578,529 Entitas anak: Subsidiaries: Kini 19,818 14,291 Current Tangguhan 7,795 15,545 Deferred 27,613 1,254 Konsolidasi: Consolidated: Kini 585,889 594,805 Current Tangguhan 58,158 17,530 Deferred 644,047 577,275 c. Rekonsiliasi antara laba akuntansi konsolidasian sebelum pajak penghasilan dikalikan tarif pajak yang berlaku dengan beban pajak adalah sebagai berikut: c. The reconciliation between the consolidated accounting profit before income tax multiplied by the enacted tax rate and income tax expense is as follows: 31 Maret 31 Maret March March 2017 2016 Laba akuntansi konsolidasian sebelum Consolidated accounting profit before pajak penghasilan 2,534,177 2,279,796 income tax Tarif pajak yang berlaku 25 25 Enacted tax rate 633,544 569,949 Pengaruh pajak dari perbedaan permanen: Tax effect of permanent differences: Perseroan 3,189 4,544 Company Entitas anak 7,314 2,782 Subsidiaries 10,503 7,326 Beban pajak penghasilan 644,047 577,275 Income tax expense PT Gudang Garam Tbk 28 d. Rekonsiliasi fiskal Perseroan adalah sebagai berikut: d. The Company’s fiscal reconciliation is as follows: 31 Maret 31 Maret March March 2017 2016 Laba konsolidasian sebelum pajak penghasilan 2,534,177 2,279,796 Consolidated profit before income tax Laba sebelum pajak penghasilan entitas anak 81,196 16,143 Subsidiaries profit before income tax Eliminasi transaksi dengan entitas anak 126,196 43,007 Elimination of transactions with subsidiaries 2,326,785 2,338,946 Koreksi fiskal: Fiscal corrections: Liabilitas imbalan kerja 21,932 21,543 Post-employment benefits liabilities Laba penjualan aset tetap 615 2 Gain on sale of fixed assets Penyusutan aset tetap 94,626 54,854 Depreciation of fixed assets Sumbangan 9,034 2,552 Donations Pendapatan bunga dan sewa 9,193 2,132 Interest and rental income Lainnya 9,738 16,000 Others Laba kena pajak Perseroan 2,264,285 2,322,057 Taxable profit of the Company e. Perhitungan beban pajak kini dan utang pajak penghasilan adalah sebagai berikut: e. The calculation of current tax expense and income tax liabilities are as follows: 31 Maret 31 Desember March December 2017 2016 Laba kena pajak Perseroan 2,264,285 8,740,112 Taxable profit of the Company Tarif pajak yang berlaku 25 25 Enacted tax rate Beban pajak kini Perseroan 566,071 2,185,028 Current tax expense of the Company Pajak dibayar dimuka Perseroan: Prepaid income taxes of the Company: PPh pasal 22 16,733 123,203 Income tax article 22 PPh pasal 23 5 117 Income tax article 23 PPh pasal 25 440,427 1,791,493 Income tax article 25 457,165 1,914,813 Utang Pajak Penghasilan Badan pasal 29 Corporate Income Tax payables article 29 Perseroan 108,906 270,215 of the Company f. Perbedaan temporer yang membentuk bagian signifikan dari aset dan liabilitas pajak tangguhan per 31 Maret 2017 dan 31 Desember 2016, adalah sebagai berikut: f. The items that give rise to significant portions of the deferred tax assets and liabilities as of 31 March 2017 and 31 December 2016 are as follows: 31 Maret 31 Desember March December 2017 2016 Aset pajak tangguhan entitas anak, bersih 120,712 128,507 Deferred tax assets of subsidiaries, net Aset liabilitas pajak tangguhan Perseroan: Deferred tax asset liability of the Company: Laba belum terealisasi dalam persediaan 187,235 218,785 Unrealized profits in inventories Liabilitas imbalan kerja 243,135 237,651 Post-employment benefits liabilities Aset tetap 852,183 827,887 Fixed assets Liabilitas pajak tangguhan Perseroan, bersih 421,813 371,451 Deferred tax liabilities of the Company, net Liabilitas pajak tangguhan entitas anak, bersih - - Deferred tax liabilities of subsidiaries, net 421,813 371,451 PT Gudang Garam Tbk 29 g. Sesuai peraturan perpajakan di Indonesia, Perseroan dan entitas anak melaporkanmenyetorkan pajak untuk setiap perusahaan sebagai suatu badan hukum yang terpisah berdasarkan sistem self-a ssessment . Fiskus dapat menetapkan atau mengubah pajak-pajak tersebut dalam batas waktu yang ditentukan sesuai dengan ketentuan yang berlaku. g. Under the taxation laws of Indonesia, the Company and subsidiaries submitpay individual company tax returns on the basis of self-assessment. The tax authorities may assess or amend taxes within the statute of limitations, under prevailing regulations.

13. UTANG CUKAI, PPN DAN PAJAK ROKOK