PERPAJAKAN Lanjutan TAXATION Continued

PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2016 DAN 2015YEARS ENDED 31 DECEMBER 2016 AND 2015 Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 28 12. PERPAJAKAN Lanjutan 12. TAXATION Continued d. . Rekonsiliasi fiskal Perseroan adalah sebagai berikut: d. . The Company’s fiscal reconciliation is as follows: 2016 2015 Laba konsolidasian sebelum pajak penghasilan 8,931,136 8,635,275 Consolidated profit before income tax Laba sebelum pajak penghasilan entitas anak 39,146 122,811 Subsidiaries’ profit before income tax Eliminasi transaksi dengan entitas anak 71,466 140,451 Elimination of transactions with subsidiaries 9,041,748 8,652,915 Koreksi fiskal: Fiscal corrections: Liabilitas imbalan pasca kerja 71,736 44,810 Post-employment benefits liabilities Sumbangan 30,972 22,013 Donations Laba penjualan aset tetap 2,478 448 Gain on sale of fixed assets Pendapatan bunga dan sewa 23,106 29,648 Interest and rental income Penyusutan aset tetap 348,581 354,003 Depreciation of fixed assets Lainnya 35,135 66,277 Others Laba kena pajak Perseroan 8,740,112 8,402,812 Taxable profit of the Company Tarif pajak yang berlaku 25 25 Enacted tax rate Beban pajak kini Perseroan 2,185,028 2,100,703 Current tax expense of the Company Pajak dibayar dimuka Perseroan Prepaid income taxes of the Company: PPh pasal 22 123,203 125,147 Income tax article 22 PPh pasal 23 117 132 Income tax article 23 PPh pasal 25 1,791,493 1,451,101 Income tax article 25 1,914,813 1,576,380 Utang Pajak Penghasilan Badan Perseroan 270,215 524,323 Corporate Income Tax payable of the Company Jumlah laba kena pajak tahun 2016 akan menjadi dasar pengisian Surat Pemberitahuan Tahunan “SPT” pajak penghasilan badan Perseroan. The amount of 2016 taxable profit will become the basis for filing the Company’s corporate income tax return. Jumlah laba kena pajak tahun 2015 telah sesuai dengan SPT pajak penghasilan badan Perseroan. The amount of 2015 taxable profit agreed with the amount reported in the Company’s corporate income tax return. Disajikan kembali lihat Catatan 2o dan30 As restated see Notes 2o and 30 PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2016 DAN 2015YEARS ENDED 31 DECEMBER 2016 AND 2015 Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 29 12. PERPAJAKAN Lanjutan 12. TAXATION Continued