Taxes Payable 31 Mar 2017 TAXATION

Ekshibit E44 Exhibit E44 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 31 MARET 2017 FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 13. PERPAJAKAN Lanjutan

13. TAXATION Continued b. Pajak Kini

b. Current Tax

Rekonsiliasi antara laba rugi sebelum beban pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran penghasilan rugi kena pajak untuk tahun yang berakhir pada 31 Maret 2017 dan 31 Desember 2016 adalah sebagai berikut: A reconciliation between profit loss before income tax expense, as shown in the consolidated statements of profit and loss and other comprehensive income and estimated taxable income loss for the years ended 31 March 2017 and 31 December 2016 are as follows: 31 Mar 2017 31 Mar 2017 31 Des 2016 31 Dec 2016 Laba rugi sebelum beban pajak penghasilan menurut laporan laba rugi dan komprehensif lain konsolidasian 1.263.500.542 11.781.230.371 Profit loss before income tax expense per consolidated statements of profit and loss and other comprehensive income Dikurangi: Less: Laba rugi neto entitas anak sebelum beban pajak penghasilan 794.335.193 5.897.463.997 Net profit loss before income tax expense of subsidiaries Eliminasi 74.273.952 28.886.923 Elimination Laba rugi sebelum beban pajak penghasilan Perusahaan 543.439.301 5.854.879.451 Profit loss before income tax expense of the Company Beda temporer: Temporary differences: Beban imbalan kerja karyawan 2.831.818.533 10.208.275.541 Provision for employee benefits Realisasi beban imbalan kerja karyawan 1.928.737.787 597.731.690 Payments of employee benefits Kontribusi dana pensiun - 4.000.000.000 Contributions to pension fund Pembayaran sewa pembiayaan 240.264.038 515.292.699 Payments of finance lease Penyisihan persediaan usang 2.096.632 33.620.384 Allowance for inventory obsolescence Beda tetap: Permanent differences: Beban pajak - 2.079.843.673 Tax expenses Beban penyusutan 53.784.272 200.620.716 Depreciation expense Beban representasi dan donasi 158.957.843 834.652.995 Representation and donation expenses Penghasilan bunga yang telah dikenakan pajak final 11.002.186 105.728.105 Interest income subjected to final tax Laba atas penjualan aset tetap - final - - Gain on sales of property, plant and equipment – final Taksiran laba rugi fiskal Perusahaan sebelum kompensasi rugi fiskal 1.354.498.961 13.925.899.498 Estimated fiscal profit loss of the Company before compensation for tax loss Kompensasi rugi fiskal tahun: Compensation for tax loss from prior year: - 2 0 1 5 - 7.604.810.161 2 0 1 5 - Taksiran laba rugi fiskal Perusahaan 1.354.498.961 6.321.089.337 Estimated fiscal profit loss of the Company Ekshibit E45 Exhibit E45 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 31 MARET 2017 FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 13. PERPAJAKAN Lanjutan

13. TAXATION Continued b. Pajak Kini Lanjutan