UTANG LAIN-LAIN OTHER PAYABLES

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 53 15. UTANG BANK lanjutan 15. BANK LOANS continued 4. PT Bank Central Asia Tbk lanjutan 4. PT Bank Central Asia Tbk continued Entitas anak PT Gelora Djaja c Subsidiary PT Gelora Djaja - Mengubah susunan pengurus dan pemegang saham PT Gelora Djaja. - Change the composition of PT Gelora Djaja’s board of directors, commissioners and shareholders. Manajemen PT Gelora Djaja berpendapat ketentuan-ketentuan tersebut diatas sudah dipenuhi pada tanggal laporan posisi keuangan konsolidasian. PT Gelora Djaja’s management is of the opinion that the above negative covenants were complied as of consolidated statements of financial position date. 16. PERPAJAKAN 16. TAXATION a. Pajak Dibayar dimuka a. Prepaid Taxes 2014 2013 Pajak pertambahan nilai: Value - added taxes: Pita cukai 26.497.747.756 7.683.478.026 Excise duty ribbons Masukan 12.043.683.720 16.886.454.740 Input Total 38.541.431.476 24.569.932.766 Total b. Utang Pajak b. Taxes Payable 2014 2013 Pajak penghasilan: Income taxes: Pasal 4 2 Final 112.256.054 110.050.489 Article 4 2 - Final Pasal 21 1.468.974.837 2.578.242.713 Tax article 21 Pasal 22 156.675.792 262.701.094 Tax article 22 Pasal 23 277.488.998 486.557.613 Tax article 23 Pasal 25 3.555.150.727 3.268.711.982 Tax article 25 Pasal 26 - 18.586.383 Tax article 26 Pasal 29 2.195.933.218 19.905.950.395 Tax article 29 Pajak pertambahan nilai - 945.604.298 Value-added tax Total 7.766.479.626 27.576.404.967 Total c. Beban Manfaat Pajak Penghasilan c. Income Tax Expense Benefit Beban manfaat pajak Perusahaan dan Entitas Anak terdiri dari: Tax expense benefit of the Company and Subsidiaries are as follows: 2014 2013 Perusahaan The Company Kini 771.337.750 845.323.750 Current Tangguhan 95.034.122 49.875.420 Deferred 866.371.872 895.199.170 Entitas Anak Subsidiaries Kini 35.149.975.000 43.022.636.500 Current Tangguhan 1.220.363.787 1.120.753.953 Deferred 36.370.338.787 41.901.882.547 Konsolidasian Consolidated Kini 35.921.312.750 43.867.960.250 Current Tangguhan 1.315.397.909 1.070.878.533 Deferred Beban Pajak Penghasilan - Neto 37.236.710.659 42.797.081.717 Income Tax Expense - Net Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 54 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: The reconciliation between income before income tax expense benefit as shown in the consolidated statements of comprehensive income and taxable income is as follows: 2014 2013 Laba sebelum beban manfaat Income before income tax pajak penghasilan menurut expense benefit laporan laba rugi per consolidated statements komprehensif konsolidasian 149.541.532.719 175.119.289.578 of comprehensive income Laba sebelum beban manfaat Income before tax expense benefit pajak entitas anak 145.128.342.250 172.859.289.171 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 40.488.440.324 17.640.818.729 subsidiaries Laba sebelum beban manfaat Income before income tax expense pajak penghasilan Perusahaan 44.901.630.793 19.900.819.136 benefit of the Company Beda temporer Temporary differences Imbalan kerja karyawan 155.312.370 94.231.683 Employee benefit expense Beban penyusutan 535.448.857 551.035.154 Depreciation expense Beda temporer 380.136.487 456.803.471 Temporary differences Beda tetap Permanent differences Hiburan 16.161.473 29.327.361 Entertainment Sumbangan 19.162.733 2.000.000 Donation Gaji, upah dan tunjangan Salary, wages and lain-lain 81.618.514 55.201.717 other allowances Pendapatan dividen 40.028.178.597 8.073.659.540 Dividend Income Penghasilan yang dikenakan pajak final 1.892.149.174 8.075.590.052 Income subject to final tax Lain-lain 367.241.782 - Others Beda tetap - neto 41.436.143.269 16.062.720.514 Permanent differences - net Laba kena pajak 3.085.351.037 3.381.295.151 Taxable income Laba kena pajak pembulatan 3.085.351.000 3.381.295.000 Taxable income rounded Beban pajak kini - Perusahaan 771.337.750 845.323.750 Current tax expense - the Company Pajak penghasilan dibayar dimuka Prepayments of income taxes Pajak penghasilan pasal 22 698.129.000 505.828.920 Income tax article 22 Pajak penghasilan pasal 23 187.500.000 132.000.000 Income tax article 23 Pajak penghasilan pasal 25 1.076.999.556 1.918.085.136 Income tax article 25 1.962.628.556 2.555.914.056 Tagihan pajak penghasilan Claim for tax refund Perusahaan: The Company: Tahun sebelumnya 2.665.565.155 954.974.849 Prior year Tahun berjalan 1.191.290.806 1.710.590.306 Current year Entitas Anak: Subsidiary: Tahun berjalan 6.535.492.751 - Current year Total Catatan 12 10.392.348.712 2.665.565.155 Total Note 12 Utang pajak penghasilan badan Corporate income tax payables Entitas Anak 2.195.933.218 19.905.950.395 Subsidiary Total 2.195.933.218 19.905.950.395 Total