UTANG USAHA PT. Nippon Indosari Corpindo - Sari Roti AR SARI ROTI 2016

language. PT NIPPON INDOSARI CORPINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 45 15. PERPAJAKAN lanjutan 15. TAXATION continued d. Rincian beban pajak penghasilan - neto adalah sebagai berikut lanjutan: d. The details of income tax expense - net are as follows continued: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2016 2015 Beban manfaat pajak tangguhan: Deferred income tax expense benefit: Perusahaan Company Penyusutan dan kerugian Depreciation and loss pelepasan aset tetap 24.728.658.131 19.030.000.765 on disposals of fixed assets Penyisihan imbalan kerja - neto 3.010.249.250 3.368.665.000 Provision for employee benefits - net Akrual rabat 1.129.071.651 248.547.869 Accrued rebates Biaya bunga 394.531.973 3.156.255.785 Interest cost Amortisasi aset takberwujud 126.931.284 38.536.429 Amortization of intangible assets Retur penjualan - 658.754.922 Sales return Total Perusahaan 29.389.442.289 12.056.336.498 Total Company Entitas anak - - Subsidiaries Beban pajak penghasilan - neto 89.639.472.867 107.712.914.648 Income tax expense - net Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk tahun 2016 seperti yang disebutkan di atas dan utang pajak penghasilan pengembalian pajak terkait akan dilaporkan oleh Perusahaan dalam Surat Pemberitahuan Tahunan ‘’SPT’’ pajak penghasilan badan tahun 2016 ke Kantor Pajak. The amounts of the Company’s taxable income and current income tax expense for 2016, as stated in the foregoing, and the related income tax payable claim for tax refund will be reported by the Company in its 2016 annual income tax return ‘’SPT’’ to be submitted to the Tax Office. e. Perhitungan taksiran utang pajak penghasilan pengembalian pajak adalah sebagai berikut: e. The computation of estimated income tax payable claim for tax refund is as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2016 2015 Taksiran penghasilan kena pajak rugi pajak Estimated taxable income tax loss Perusahaan 241.000.122.312 321.786.867.677 Company Entitas anak 408.066.210 - Subsidiaries Beban pajak penghasilan - kini Income tax expense - current Perusahaan 60.250.030.578 80.446.716.919 Company Entitas anak - - Subsidiaries Total 60.250.030.578 80.446.716.919 Total Dikurangi pajak penghasilan Less prepayments of dibayar dimuka income taxes Perusahaan 83.329.939.511 63.020.250.281 Company Entitas anak - - Subsidiaries Total 83.329.939.511 63.020.250.281 Total Taksiran utang pajak penghasilan Estimated income tax payable pengembalian pajak claim for tax refund Perusahaan 23.079.908.933 17.426.466.638 Company Entitas anak - - Subsidiaries language. PT NIPPON INDOSARI CORPINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 46 15. PERPAJAKAN lanjutan 15. TAXATION continued Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2016 2015 Laba sebelum pajak penghasilan Profit before income per laporan laba rugi tax per consolidated konsolidasian dan statement of profit or loss and penghasilan komprehensif lain 369.416.841.698 378.251.615.088 other comprehensive income Dikurangi rugi sebelum beban pajak Deduct with loss of penghasilan entitas anak 408.066.210 - subsidiaries before income tax Laba sebelum beban pajak penghasilan Perusahaan 369.824.907.908 378.251.615.088 Profit before income tax of the Company Beban pajak penghasilan Income tax expense at the dengan tarif pajak yang berlaku 92.456.226.977 94.562.903.772 applicable tax rate Pengaruh pajak atas beda permanen: Tax effects on permanent differences: Beban yang tidak dapat dikurangkan 1.665.252.566 1.648.295.680 Non-deductible expenses Penghasilan bunga yang Interest income already dikenakan pajak final 4.482.006.676 3.708.146.035 subjected to final tax Penyesuaian pajak penghasilan badan yang berasal dari tahun Adjustment in respect of corporate income sebelumnya - 15.209.861.231 tax of the previous years Beban pajak penghasilan - neto 89.639.472.867 107.712.914.648 Income tax expense - net g. Liabilitas pajak tangguhan - neto terdiri dari: g. Deferred tax liability - net consists of the following: Manfaat Beban Pajak Tangguhan Dikreditkan Dibebankan ke Deferred Tax Benefit Expense Credited Charged to Penghasilan Komprehensif LainOther 31 Desember 2015 Laba Rugi Comprehensive 31 Desember 2016 December 31, 2015 Profit or Loss Income December 31, 2016 Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja jangka panjang 16.908.561.909 3.010.249.250 4.528.563.501 18.426.876.160 Long-term employee benefits liability Biaya bunga 3.156.255.785 394.531.973 - 2.761.723.812 Interest cost Akrual rabat 1.169.168.011 1.129.071.651 - 40.096.360 Accrued rebates Retur penjualan 658.754.922 - - 658.754.922 Sales return Aset takberwujud 93.421.191 126.931.284 - 33.510.093 Intangible assets Liabilitas pajak tangguhan Deferred tax liability Aset tetap 60.018.062.061 24.728.658.131 - 84.746.720.192 Fixed assets Liabilitas pajak tangguhan - neto 38.031.900.243 29.389.442.289 4.528.563.501 62.892.779.031 Deferred tax liability - net f. Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku sebesar 25 atas laba sebelum pajak penghasilan dengan beban pajak penghasilan - neto sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut: f. The reconciliation between income tax expense calculated by applying the applicable tax rate of 25 to the proft before income tax and the income tax expense-net shown in consolidated statement of profit or loss and other comprehensive income is as follows: