LIABILITAS SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES

Assuring the Move Into Next Level 507 Corporate Governance Implementation Report Corporate Social Responsibility Report Corporate Data Management Discussion and Analysis Financial Statements PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 93 - b. Liabilitas Jangka Panjang Lainnya b. Other Non-Current Liabilities 2014 2013 Sewa jangka panjang 8.706.024 12.331.479 Long-term prepaid rent Pendapatan tangguhan 3.143.891 32.748 Deferred income Retensi 105.142 89.681 Retention Jumlah 11.955.057 12.453.908 Total 24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES 2014 2013 Productivity allowances, Promosi peningkatan penjualan 199.207.341 181.703.776 Sales promotion Pengangkutan 105.618.002 82.253.192 Transportation Jasa profesional 32.680.458 23.199.096 Professional fees Asuransi, sewa dan ekspedisi 9.587.481 55.695.629 Insurance, rent and expedition Retribusi pertambangan 7.411.840 6.516.846 Mining rights fees Bina lingkungan 5.152.867 11.998.516 Partnership program Listrik 4.377.619 2.461.426 Electricity Pemeliharaan 3.546.785 13.573.784 Maintenance Beban pengantongan 213.103 4.242.154 Packer fees Bunga 190.373 349.602 Interest Beban kerugian kontrak Provision for purchase pembelian Catatan 48 - 23.760.000 contract loss Note 48 Lain-lain di bawah Rp1.000.000 77.448.249 32.451.212 Others below Rp 1,000,000 445.434.118 438.205.233 25. UTANG PAJAK 25. TAXES PAYABLE 2014 2013 Perseroan The Company PPh badan Catatan 39 92.175.407 96.053.982 Corporate Income tax Note 39 Utang pajak lain Other taxes payable PPh Pasal 21 5.446.898 9.344.111 Income tax Article 21 PPh Pasal 22 3.099.382 3.040.310 Income tax Article 22 PPh Pasal 23 dan 26 2.654.319 2.531.097 Income tax Articles 23 and 26 Pajak penghasilan final 1.268.298 1.902.824 Final income tax Pajak Pertambahan Nilai 91.520.164 54.479.167 Value Added Tax Pajak Pertambahan Nilai - WAPU 14.262.133 40.166.670 Value Added Tax - Tax Collector Jumlah 210.426.601 207.518.161 Total Entitas anak Subsidiaries PPh badan 967.122 70.714.371 Corporate Income tax Utang pajak lain Other taxes payable PPh Pasal 21 11.646.822 17.446.125 Income tax Article 21 PPh Pasal 22 2.598.821 2.433.168 Income tax Article 22 PPh Pasal 23 dan 26 2.313.027 1.610.630 Income tax Articles 23 and 26 Pajak penghasilan final 4.419.166 4.135.883 Final income tax Pajak Bumi dan Bangunan 6.578.857 4.722.867 Land and Building Tax Pajak Pertambahan Nilai 27.764.822 88.947.430 Value Added Tax Lainnya 4.971.767 1.008.107 Others Jumlah 61.260.404 191.018.581 Total Jumlah 271.687.005 398.536.742 Total Assuring the Move Into Next Level 508 Business Development Report Management Reports Company Information Information For Investors Operational Review PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 94 - Perseroan ditunjuk sebagai Wajib Pajak Pungut “WAPU” Pajak Pertamb ahan Nilai berdasarkan Peraturan Menteri Keuangan PMK Nomor: 85PMK.032012 tentang Penunjukan Badan Usaha Milik Negara sebagai WAPU Pajak Pertambahan Nilai oleh Direktorat Jenderal Pajak pada tanggal 20 Juni 2012, yang berlaku efektif per tanggal 1 Juli 2012. The Company was appointed as a value added tax collector WAPU based on the Ministry of Finance regulation PMK Number: 85PMK.032012 concerning the appointment of State Owned Enterprises as WAPU VAT by Directorate General of Taxes DGT on June 20, 2012, effective on July 1, 2012. Utang pajak pertambahan nilai termasuk estimasi penyisihan yang dibuat SP sebesar Rp 41.452.329 untuk denda atas keterlambatan pelaporan pajak pertambahan nilai untuk tahun pajak 2003 dan 2002. Penyisihan ini dibuat karena dalam suratnya tertanggal 9 Maret 2006, Direktorat Jenderal Pajak mengkonfirmasikan bahwa tidak adanya surat permohonan resmi untuk perpanjangan ijin sentralisasi pajak pertambahan nilai dapat menyebabkan SP dianggap menerapkan desentralisasi dalam administrasi pajak pertambahan nilai. Value added tax payable includes SP’s provision for tax penalties amounting to Rp 41,452,329 arising from the late reporting of value added tax for 2003 and 2002. This provision was made based on a letter dated March 9, 2006 in which the Directorate General of Taxation confirmed that in the absence of a formal application letter for extension of centralization for its value added tax administration, SP would be deemed as applying decentralization for value added tax purposes. Pada tahun 2014, SP telah mengakui pendapatan lain-lain dari estimasi penyisihan denda atas keterlambatan pembayaran pajak pertambahan nilai 2003 dan 2002 sehubungan dengan kadaluwarsa masa pajak. In 2014, SP has recognized other income from an estimated provision for tax penalties arising from the late reporting of value added tax for 2003 and 2002 as it was already expired. 26. UANG MUKA PENJUALAN 26. SALES ADVANCES Uang muka penjualan merupakan uang muka yang diterima dari pelanggan entitas anak SP, ST, KIG, UTSG dan SPB dalam rangka penjualan semen, tanah kawasan industri, pekerjaan reklamasi, dan beton siap pakai. Sales advances represent receipts from subsidiaries’ SP, ST , KIG, UTSG and SPB customers for sales of cement, industrial real estate land, reclamation service, and readymix concrete. 27. PROVISI JANGKA PANJANG 27. LONG-TERM PROVISIONS Jumlah Peningkatan Nilai Provisi yang terjadi selama Nilai tercatat awal tambahan dan dibebankan tahun berjalan tercatat akhir Beginning Additional Amount realized Increase during Ending balance provision and expense the year balance Restorasi tanah tambang 89.430.428 15.968.722 11.146.983 5.571.729 99.823.896 Quarry restoration Estimasi biaya pembongkaran Estimated cost of dismantling aset tetap 68.191.667 2.226.615 - 4.822.775 75.241.057 of fixed assets Jumlah 157.622.095 18.195.337 11.146.983 10.394.504 175.064.953 Total Jumlah Peningkatan Nilai Provisi yang terjadi selama Nilai tercatat awal tambahan dan dibebankan tahun berjalan tercatat akhir Beginning Additional Amount realized Increase during Ending balance provision and expense the year balance Restorasi tanah tambang 23.776.426 69.399.593 3.745.591 - 89.430.428 Quarry restoration Estimasi biaya pembongkaran Estimated cost of dismantling aset tetap 56.817.137 7.926.059 - 3.448.471 68.191.667 of fixed assets Jumlah 80.593.563 77.325.652 3.745.591 3.448.471 157.622.095 Total 2014 2013