PAJAK PENGHASILAN lanjutan INCOME TAXES continued PAJAK PENGHASILAN lanjutan INCOME TAXES continued

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Six-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 100 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued Perhitungan manfaat beban pajak penghasilan adalah sebagai berikut: The computation of corporate income tax benefit expense is as follows: Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Periods Ended June 30 2017 2016 Taksiran penghasilan kena pajak Estimated taxable income Entitas anak 1.187.114.032 1.158.646.880 Subsidiaries Corporate income tax expense - Beban pajak penghasilan - kini current year Entitas anak Subsidiaries Pajak penghasilan badan Current period periode berjalan 296.778.508 289.661.720 corporate income tax Beban pajak penghasilan Consolidated income tax konsolidasian - kini 296.778.508 289.661.720 expense - current Beban pajak penghasilan - Income tax expense- tangguhan deferred Perusahaan Company Penyisihan bonus 5.728.055 5.599.943 Provision for bonus Penyisihan atas Provision for kesejahteraan karyawan 26.403 334.183 employees’ benefits Subtotal 5.701.652 5.265.760 Sub-total Entitas anak 36.697.384 14.423.504 Subsidiaries Manfaat pajak Income tax benefit penghasilan - tangguhan 30.995.732 9.157.744 - deferred Beban pajak penghasilan Consolidated income tax konsolidasian - neto 265.782.776 280.503.976 expense - net The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Six-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 101 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum pajak penghasilan, dengan beban pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2017 dan 2016 adalah sebagai berikut: The reconciliations between income tax expense calculated by applying the applicable tax rate to profit before income tax, with the income tax expense as presented in the consolidated statements of profit or loss and other comprehensive income for the six-month periods ended June 30, 2017 and 2016 are as follows: Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Periods Ended June 30 2017 2016 Laba sebelum pajak penghasilan Profit before income tax per sesuai dengan laporan laba rugi consolidated statements dan penghasilan komprehensif of profit or loss and other lain konsolidasian 769.327.180 624.137.486 comprehensive income Beban pajak penghasilan Income tax dengan tarif pajak yang berlaku 171.972.249 156.034.371 expense at applicable tax rate Rugi fiskal periode berjalan 109.608.641 156.746.684 Current period fiscal loss Pembalikan eliminasi konsolidasi 7.938.940 7.335.397 Reversal of consolidation eliminations Efek pengurangan tarif pajak 956.073 368.367 Effect of tax rate deduction Utilisasi rugi fiskal tahun sebelumnya 2.000.617 665.574 Utilization of tax losses carry forward Pengaruh pajak atas beda tetap: Tax effect on permanent differences: Beban yang tidak dapat dikurangkan 48.885.550 11.673.803 Non-deductible expenses Beban pajak 976.754 554.525 Tax expenses Penghasilan yang telah dikenakan Income already subjected to pajak penghasilan yang bersifat final 70.642.668 50.806.863 final income tax Beban pajak penghasilan Consolidated income tax konsolidasian - neto 265.782.776 280.503.976 expense - net The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Six-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 102 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued