Aset Liabilitas Pajak Tangguhan Deferred Tax Assets Liabilities Ketetapan dan Tagihan Pajak Tax Assessments and Claims

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 75 15. PERPAJAKAN lanjutan 15. TAXATION continued e. Ketetapan dan Tagihan Pajak lanjutan e. Tax Assessments and Claims continued Entitas Anak lanjutan Subsidiaries continued v Pada tanggal 31 Desember 2014, SC menerima beberapa SKPKB untuk tahun pajak 2011 dari Kantor Pajak untuk pajak penghasilan pasal 23 dan 26 sebesar Rp282.164.474. v On December 31, 2014, SC received several tax assessment letters for fiscal year 2011 from the Tax Office for the underpayment of income tax articles 23 and 26 totaling Rp282,164,474. Pada tanggal 31 Desember 2014, SC menerima beberapa SKPKB untuk tahun pajak 2012 dari Kantor Pajak untuk pajak penghasilan pasal 23, 26 dan Surat Tagihan Pajak untuk pajak penghasilan pasal 23 sebesar Rp319.236.164. On December 31, 2014, SC received several tax assessment letters for fiscal year 2012 from the Tax Office for the underpayment of income tax articles 23, 26 and Tax Collection Letter of income tax articles 23 totaling Rp319,236,164. Pada tanggal 30 Januari 2015, SC telah membayar seluruh nilai ketetapan pajak untuk tahun 2011 dan 2012 dan dicatat pada akun “Beban Operasi” dalam laba rugi. On January 30, 2015, SC has paid all of the tax assessment amounts for fiscal years 2011 and 2012 and were presented under “Operating Expenses” in profit or loss. vi Pada tanggal 31 Desember 2013, NSCT Inc. memiliki pengembalian pajak pajak pendapatan federal sebesar AS155.583. Selama tahun 2014, NSCT Inc. menerima pengembalian sebesar AS47.791 dan memiliki kelebihan bayar kredit pajak sebesar AS100.700 dari pajak pendapatan federal tahun 2012, ini mengakibatkan pengembalian pajak sebesar AS208.492 pada tanggal 31 Desember 2014. vi As of December 31, 2013, NSCT Inc. has outstanding tax refund federal income tax amounting to US155,583. During 2014, NSCT Inc. has received refund of US47,791 and had tax overpayment credits of US100,700 from 2012 federal income tax. This resulted to outstanding tax refund of US208,492 as of December 31, 2014. Selama tahun 2015, NSCT Inc. menerima pengembalian sebesar AS100.725, kompensasi dengan kekurangan akrual pajak penghasilan sebesar AS13.011 dan AS425 dibebankan ke operasi tahun berjalan. Ini mengakibatkan pengembalian pajak sebesar AS94.781 pada tanggal 31 Desember 2015 During 2015, NSCT Inc. received refunds totaling US100,725, compensated under accrual of income taxes of US13,011 and charged US425 to current operations. This resulted to outstanding tax refund of US94,781 as of December 31, 2015. Berdasarkan peraturan perpajakan Indonesia, Perusahaan dan entitas anak lokal menghitung, menetapkan dan membayar jumlah pajak yang terutang secara self-assessment. Surat pelaporan pajak konsolidasian tidak diperkenankan dalam peraturan perpajakan Indonesia. Sejak 1 Januari 2008, kadaluarsa penetapan pajak tersebut telah diubah menjadi 5 tahun dimana sebelumnya 10 tahun. Manajemen berkeyakinan Grup telah menaati ketentuan perpajakan yang berlaku di Indonesia. Under the taxation laws of Indonesia, the Company and its local subsidiaries compute, determine and pay their tax liabilities on the basis of self- assessment. Consolidated tax returns are not allowed under the Indonesia taxation laws. Starting January 1, 2008, the statute of limitation for tax assessment is amended to 5 years which was previously 10 years. Management believes the Group has fully complied with the tax requirements in Indonesia. Untuk yurisdiksi pajak lainnya, manajemen juga berkeyakinan bahwa Grup secara substansial telah menaati ketentuan perundang-undangan perpajakan yang berlaku dalam hal pelaporan pajak. For other tax jurisdictions, management also believes the Group has substantially complied with the applicable laws in regard to tax reporting requirements. the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 76 16. UANG MUKA PELANGGAN 16. ADVANCES FROM CUSTOMERS Uang muka pelanggan terdiri dari: Advances from customers consist of the following: 30 Juni 31 Desember June 30 December 31 2016 2015 MontdOr Salawati Ltd. - 546.076 Montd Or Salawati Ltd. PT Roda Manunggal Inti - 218.537 PT Roda Manunggal Inti Lain-lain 227.996 227.343 Others Total 227.996 991.956 Total 17. UTANG JANGKA PANJANG 17. LONG-TERM DEBTS Utang jangka panjang terdiri dari: Long-term debts consist of the following: 30 Juni 31 Desember June 30 December 31 2016 2015 Utang bank Bank loans PT Bank OCBC NISP Tbk 4.159.040 4.750.144 PT Bank OCBC NISP Tbk PT Bank CIMB Niaga Tbk 435.305 853.054 PT Bank CIMB Niaga Tbk Pinjaman lain Other borrowings Shawcor Singapore Pte. Ltd. dahulu Shawcor Singapore Pte. Ltd. formerly Bredero Shaw Singapore Pte. Ltd. 3.700.000 3.700.000 Bredero Shaw Singapore Pte. Ltd. Total 8.294.345 9.303.198 Total Dikurangi bagian yang akan jatuh tempo dalam satu tahun: Less current maturities: Utang bank dan pinjaman lainnya 1.518.515 1.843.646 Bank loans and other borrowings Total bagian jangka panjang 6.775.830 7.459.552 Total long-term portion a. Utang bank a. Bank loans PT Bank OCBC NISP Tbk NISP PT Bank OCBC NISP Tbk NISP Berdasarkan Akta Perjanjian Pinjaman Notaris Veronica Nataadmadja, S.H., No. 6 tanggal 10 Oktober 2014, PT Sarana Citranusa Kabil SC, Entitas Anak, memperoleh fasilitas pinjaman dari NISP dengan jumlah maksimum sebesar AS16.320.000. Fasilitas pinjaman terdiri dari: Based on the loan agreement No. 6 dated October 10, 2014, of Veronica Nataadmadja, S.H., PT Sarana Citranusa Kabil SC, a Subsidiary, obtained a credit facility from NISP with maximum of US16,320,000. The term loan facilities consist of: - Fasilitas term loan 1 TL-1 sebesar AS4.860.000 digunakan untuk melunasi pinjaman bank dari ANZ Panin Bank sebelumnya atau sebagian untuk mendanai pelabuhan jetty. Fasilitas ini dibayar dalam angsuran kuartalan sampai dengan 26 April 2019. - Term loan 1 TL-1 facility amounting to US4,860,000 to settle the previous outstanding loan from ANZ Panin Bank, or partly finance the jetty port. This loan is payable in equal quarterly installments up to April 26, 2019. - Fasilitas term loan 2 TL-2 sebesar AS3.300.000 akan digunakan untuk mendanai konstruksi gudang dan open yard di Kawasan Industri Kabil. Fasilitas ini dibayar dalam tujuh puluh dua 72 kali angsuran bulanan sampai dengan 26 Oktober 2020. - Term loan 2 TL-2 facility amounting to US3,300,000 to finance the construction of the warehouse and open yard at Kabil Industrial Estate. This loan is payable in seventy two 72 equal monthly installments up to October 26, 2020. - Fasilitas interest rate swap IRS sebesar AS8.160.000. - Interest rate swap IRS facility amounting to US8,160,000.