Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense

Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 353 P T Elnusa Tbk Annual R eport 201 6 The original consolidated financial statements included herein are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 19. PERPAJAKAN lanjutan 19. TAXATION continued b. Utang pajak lanjutan b. Taxes payable continued Berdasarkan Peraturan Menteri Keuangan No. 37PMK.032015 tanggal 4 Maret 2015, Perusahaan ditunjuk sebagai pemungut Pajak Pertambahan Nilai “PPN” efektif tanggal 1 April 2015. Dengan adanya peraturan ini, Perusahaan memungut, menyetor dan melaporkan PPN yang terutang atas penyerahan barang dan jasa oleh pihak lain kepada Perusahaan. Based on the Finance Minister Regulation No. 37PMK.032015 dated March 4, 2015, the Company was appointed as Value Added Tax collector effective April 1, 2015. As such, the Company collects, paids and reports the VAT arising from the sales of goods and services by other parties to the Company. Berdasarkan Peraturan Menteri Keuangan No. 107PMK.102015 tanggal 8 Juni 2015, Perusahaan ditunjuk sebagai pemungut pajak penghasilan pasal 22 efektif tanggal 8 Agustus 2015. Based on the Finance Minister Regulation No. 107PMK.102015 dated June 8, 2015, the Company was appointed as income tax article 22 collector effective August 8, 2015. Saldo utang pajak termasuk PPN dan pajak penghasilan pasal 22 yang belum disetor ke kas negara atas kewajiban ini. The balances of taxes payable include the VAT and income tax article 22 which have not yet been paid to the treasury fund arising from such obligation. c. Beban pajak penghasilan c. Income tax expense Beban pajak penghasilan terdiri dari: Income tax expense consists of: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2016 2015 Beban pajak kini: Current tax expenses: Tahun berjalan 84.516 82.826 Current year Penyesuaian atas hasil surat ketetapan pajak 4.772 - Adjustment for tax assessment letter 89.288 82.826 Beban manfaat pajak tangguhan 12.964 45.167 Deferred tax expense benefit Total 102.252 127.993 Total Pajak penghasilan badan dihitung untuk masing-masing perusahaan sebagai entitas yang terpisah secara hukum. Corporate income tax is calculated for each individual company as a separate legal entity. Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 354 P T Elnusa Tbk Lapor an T ahunan 201 6 The original consolidated financial statements included herein are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 19. PERPAJAKAN lanjutan 19. TAXATION continued