Pajak kini Current tax

485 Annual Report 2015 PT Indofarma Persero Tbk Managing sustainability for Excellent Performance PT INDOFARMA PERSERO Tbk PT INDOFARMA PERSERO Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015, 2014 AS OF DECEMBER 31, 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 AND FOR THE YEAR ENDED DECEMBER 31, 2015 AND 2014 Dinyatakan dalam Rupiah Penuh Expressed in Full Rupiah Halaman 68 Page

35. PAJAK PENGHASILAN

35. INCOME TAXES

Manfaat beban pajak Perusahaan dan anak perusahaan terdirI dari : Tax benefits expenses of the Company and its subsidiary consist of the following : 2015 2014 Beban Pajak Kini Current Tax Expenses Perseroan - - Parent Entitas Anak 3.583.109.000 404.407.896 Subsidiary Sub jumlah 3.583.109.000 404.407.896 Sub Total Manfaat Pajak Tangguhan Deferred Tax Perseroan 5.790.358.993 5.514.174.412 Parent Entitas Anak 1.764.037.675 410.066.716 Subsidiary Sub jumlah 4.026.321.318 5.924.241.128 Sub Total Jumlah 7.609.430.318 6.328.649.024 Total a. Pajak kini a. Current tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi konsolidasi dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax and estimated taxable income loss in 2015 and 2014 are as follows: 2015 2014 Laba sebelum pajak konsolidasian menurut laporan laba rugi konsolidasi 14.175.137.737 7.768.986.702 Income before tax per consolidated statements of profit or loss and other comprehensive income Dikurangi: Less: Rugi sebelum pajak anak perusahaan 641.801.935 3.055.128.644 Loss before tax Subsidiaries Eliminasi kenaikan Penurunan keuntungan belum direalisasi atas transaksi induk dengan anak perusahaan 731.385.798 3.256.143.358 Elimination of Increase Decrease in unrealized profit from transaction between the company and its subsidiaries Laba Sebelum Pajak Perusahaan 14.085.553.874 7.567.971.988 Income Before Tax of the Company Perbedaan temporer: Temporary difference: Manfaat karyawan 5.874.606.587 5.490.480.149 Employee benefits Cadangan Penurunan dan Penghapusan Persediaan 1.490.744.172 1.089.981.726 Provision for impairment of inventories Cadangan Penurunan Nilai Piutang 2.912.319.989 1.046.523.817 Provision for impairment of receivables Perbedaan tetap: Permanent difference: Representasi dan jamuan - 77.772.799 Representation and entertainment Beban rapat, Customer Relationship, Customer Service, Sponsorship dan koreksi pajak 5.083.684.927 3.407.237.394 Meeting expenses, Customer Relationship, Customer Service, Sponsorship, Tax adjustment, penalty and Interest Beda penyusutan aset tetap 3.200.045.446 4.060.910.119 Difference in fixed asset depereciation Penghasilan bunga deposito dan jasa giro 59.793.319 86.703.948 interest income on time deposits and current accounts Laba kena pajak Perseroan 8.613.217.632 22.654.174.044 Taxable income of the Company Kompensasi rugi fiskal 11.511.201.572 34.165.375.618 Compensation of fiscal losses Kompensasi rugi fiskal yang belum digunakan 2.897.983.940 11.511.201.574 Unused compensation losses Pajak dibayar dimuka: prepaid tax: PPh Pasal 22 - 227.700.887 Income tax Art 22 PPh Pasal 23 - - Income tax Art 23 PPh Pasal 25 114.611.838 2.515.394.148 Income tax Art 25 Jumlah pajak lebih kurang bayar 114.611.838 2.743.095.035 Total tax overpayment underpaid 486 Laporan Tahunan 2015 PT Indofarma Persero Tbk Menjaga Kinerja Berkelanjutan Untuk Performa yang Prima PT INDOFARMA PERSERO Tbk PT INDOFARMA PERSERO Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015, 2014 AS OF DECEMBER 31, 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 AND FOR THE YEAR ENDED DECEMBER 31, 2015 AND 2014 Dinyatakan dalam Rupiah Penuh Expressed in Full Rupiah Halaman 69 Page

35. PAJAK PENGHASILAN Lanjutan

35. INCOME TAX Continued

b. Asetkewajiban pajak tangguhan b. Deferred tax assets liabilities