TRADE PAYABLES 2 0 1 6 Provident Agro Official Website

PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 213 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E55 Exhibit E55 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 15. BEBAN MASIH HARUS DIBAYAR 15. ACCRUED EXPENSES 2 0 1 6 2 0 1 5 Rupiah Rupiah Gaji 18.135.747 36.242.701 Salaries Bunga 3.601.562 7.793.524 Interest Sewa 3.263.274 - Rental Jamsostek 794.160 1.150.408 Employee social security Jasa profesional 787.652 1.223.780 Professional fee Dana pensiun 382.857 1.701.831 Pension fund Lain-lain 91.119 370.195 Others 27.056.371 48.482.439 Dolar Amerika Serikat United States Dollar Jasa profesional 12.193.170 - Professional fees Bunga - 200.796 Interest 12.193.170 200.796 J u m l a h 39.249.541 48.683.235 T o t a l 16. PERPAJAKAN

16. TAXATION a. Pajak dibayar di muka

a. Prepaid taxes 2 0 1 6

2 0 1 5 Pajak Pertambahan Nilai 6.120.827 34.403.815 Value-Added Tax Pajak Penghasilan Pasal 21 - 35.443 Income Tax Article 21 J u m l a h 6.120.827 34.439.258 T o t a l b. Utang pajak

b. Taxes payable 2 0 1 6

2 0 1 5 Pajak Penghasilan Pasal 21 3.128.014 4.431.889 Income Tax Article 21 Pajak Penghasilan Pasal 22 7.734 24.205 Income Tax Article 22 Pajak Penghasilan Pasal 23 2.018.066 781.077 Income Tax Article 23 Pajak Penghasilan Pasal 25 299.328 72.508 Income Tax Article 25 Pajak Penghasilan Pasal 26 - 322.856 Income Tax Article 26 Pajak Penghasilan Pasal 29 38.962.755 39.539 Income Tax Article 29 Pajak Penghasilan Pasal 4 2 355.708 607.169 Income Tax Article 4 2 Pajak Pertambahan Nilai 1.012.393 1.891.117 Value Added Tax J u m l a h 45.783.998 8.170.360 T o t a l PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 214 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E56 Exhibit E56 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 16. PERPAJAKAN Lanjutan 16. TAXATION Continued c. Pajak kini c. Current tax Rekonsiliasi antara laba rugi sebelum pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan penghasilan kena pajak untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: A reconciliation between profit loss before income tax as presented in the consolidated statements of profit or loss and other comprehensive income and taxable income for the years ended 31 December 2016 and 2015, are as follow: 2 0 1 6 2 0 1 5 Laba rugi laba sebelum pajak penghasilan menurut Profit loss before income tax per laporan laba rugi komprehensif konsolidasian 250.650.733 59.405.152 consolidated statements of comprehensive income Rugi laba entitas anak sebelum pajak penghasilan 359.942.333 45.575.136 Lossprofit of subsdiaries before income tax Rugi Perusahaan sebelum pajak penghasilan 109.291.600 13.830.016 The Companys loss before income tax Beda waktu: Temporary differences: Penyusutan aset tetap 86.459 94.291 Depreciation of property, plant and equipment Imbalan kerja 775.809 835.651 Employment benefits 689.350 741.360 Beda tetap: Permanent differences: Selisih transaksi perubahan ekuitas anak perusahaan 188.861.638 - Difference in equity change transaction Laba atas penjualan investasi 72.157.843 - Gain on sale of investment Bunga PSAK 50 55 6.845.774 6.019.112 Interest of PSAK 50 55 Gaji dan tunjangan 158.654 365.172 Salary and allowance Transportasi 46.775 - Transportation Karyawan lain-lain 43.070 117.440 Other employee expense Representasi dan jamuan 27.210 25.000 Representation and entertainment Operasional kantor 12.151 58.758 Office operational Listrik, air dan komunikasi 10.673 19.067 Electricity, water and communication Perpajakan 7.406 30.556 Taxation Perijinan 100 100 Permit and license Perbaikan dan perawatan - 250.905 Repair and maintanance Beban lain-lain - Bersih 21.297 - Others expenses - Net Laba rugi atas selisih kurs 4.205.359 10.178.372 Gain loss on foreign exchange Pendapatan bunga 4.654.381 244.957 Interest income 259.332.851 16.819.525 Taksiran laba fiskal dipindahkan 150.730.601 3.730.869 Estimated taxable income carry forward