PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2015 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the Nine-Month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 96 18. UTANG USAHA lanjutan 18. TRADE PAYABLES continued Akun ini merupakan utang kepada pihak-pihak berikut ini: lanjutan This account represents payables to the following: continued 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Pihak ketiga lanjutan Third parties continued Foursystems Co. Ltd. - 10.942.657 Foursystems Co. Ltd. Union Des Associations Europennes Union Des Associations Europennes De Football, Swiss - 9.240.882 De Football, Swiss Lain-lain masing-masing di bawah Rp5 miliar 138.159.132 175.038.490 Others below Rp5 billion each Total - pihak ketiga 368.172.421 484.195.361 Total - third parties Analisa umur utang usaha berdasarkan tanggal faktur adalah sebagai berikut: The aging analysis of trade payables based on invoice dates is as follows: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Pihak ketiga Third parties Belum jatuh tempo 120.363.473 153.557.062 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 108.975.281 104.868.668 1 - 30 days 31 - 60 hari 29.945.376 100.727.401 31 - 60 days 61 - 90 hari 13.312.945 24.495.728 61 - 90 days 91 - 180 hari 37.543.284 21.511.907 91 - 180 days Lebih dari 180 hari 58.032.062 79.034.595 Over 180 days Total - pihak ketiga 368.172.421 484.195.361 Total - third parties Rincian atas utang usaha dalam mata uang asing disajikan dalam Catatan 38. The details of trade payables denominated in foreign currencies are disclosed in Note 38. Pada tanggal 30 September 2015 dan 31 Desember 2014, tidak ada jaminan yang diberikan oleh Kelompok Usaha atas utang usaha. As of September 30, 2015 and December 31, 2014, there was no collateral provided by the Group for the trade payables.

19. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK

19. ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES

a. Beban akrual merupakan akrual atas: a. Accrued expenses represent accruals for: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Biaya program 116.806.400 105.716.205 Program cost Biaya transmisi 23.459.616 16.863.950 Transmission cost Komisi 19.381.579 19.606.169 Commission Jasa konsultan 14.186.681 7.405.915 Consultant fees Listrik, air dan telepon 1.408.093 4.345.135 Electricity, water and telephone Beban transponder 1.292.631 2.878.320 Transponder cost Bunga pinjaman 597.149 2.081.756 Interest on loans Biaya sewa 49.360 1.094.203 Rental cost Asuransi 8.132 1.626.188 Insurance Lain-lain 41.678.382 50.295.997 Others Total 218.868.023 211.913.838 Total b. Liabilitas imbalan kerja jangka pendek sebesar Rp108.723.402 dan Rp131.042.434 masing- masing pada tanggal 30 September 2015 dan 31 Desember 2014 terdiri dari akrual beban gaji dan tunjangan karyawan. b. Short-term employee benefits liabilities amounting to Rp108,723,402 and Rp131,042,434 as of September 30, 2015 and December 31, 2014, respectively, consist of accrual for employee salaries and benefits. The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2015 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the Nine-Month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 97 20. PERPAJAKAN 20. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Pajak Pertambahan Nilai 138.603.712 67.834.785 Value Added Tax Total 138.603.712 67.834.785 Total b. Utang Pajak b. Taxes Payable Utang pajak terdiri dari: Taxes payable consists of: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Pajak Pertambahan Nilai 41.667.783 27.403.822 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 7.965.542 10.596.605 Article 21 Pasal 23 2.940.696 3.180.636 Article 23 Pasal 25 33.052.165 25.671.155 Article 25 Pasal 29 219.457.283 79.537.488 Article 29 Pasal 26 1.455.033 4.078.603 Article 26 Pajak Penghasilan Final 1.843.572 1.112.491 Final Income Tax Total 308.382.074 151.580.800 Total Rincian klaim atas pengembalian pajak pada tanggal 30 September 2015 dan 31 Desember 2014 adalah sebagai berikut: The details of estimated claims for tax refund as of September 30, 2015 and December 31, 2014 are as follows: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Klaim atas pengembalian pajak Claims for tax refund Penghasilan Badan: Income Taxes: Perusahaan Company 2014 11.693.633 11.693.633 2014 Entitas anak Subsidiaries 2015 16.347.217 - 2015 2014 16.098.260 16.728.260 2014 2013 - 20.310.800 2013 Total 44.139.110 48.732.693 Total