Pajak penghasilan - kini lanjutan Income tax - current continued 31 Maret 2017 31 Maret 2016

Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017 Expressed in Rupiah, unless otherwise stated Unaudited 74 16. PERPAJAKAN lanjutan 16. TAXATION continued

d. Pajak penghasilan - kini lanjutan

d. Income tax - current continued 31 Maret 2017 31 Maret 2016

March 31, 2017 March 31, 2016 Utang pajak penghasilan Income tax payable Entitas Induk - 5.046.440.893 The Company Taksiran tagihan pajak penghasilan Claim for tax refund Entitas Induk 9.230.730.977 - The Company Entitas Anak 5.006.365.371 776.163.375 Subsidiary Total taksiran tagihan pajak Total claim for penghasilan 14.237.096.348 776.163.375 tax refund

e. Pajak Tangguhan

e. Deferred Tax

Rincian aset liabilitas pajak tangguhan berdasarkan beda temporer antara pelaporan komersial dan pajak dengan menggunakan tarif pajak yang berlaku pada tanggal 31 Maret 2017 dan 31 Desember 2016 adalah sebagai berikut: Details of deferred tax assets liabilities from temporary differences between commercial and tax reporting by using the applicable tax rate as of March 31, 2017 and December 31, 2016, are as follows: 31 Maret 2017March 31, 2017 Saldo Awal Beginning Balance Efek Translasi Effect of Translation Manfaat Beban Pajak Tangguhan Deferred Tax Benefits Expenses Dikreditkan pada Penghasilan Komprehensif Lain Credited to Other Comprehensive Income Saldo Akhir Ending Balance Liabilitas pajak tangguhan - Entitas Induk Deferred tax liabilities- The Company Liabilitas imbalan kerja karyawan 5.861.594.457 - 273.590.533 - 6.135.184.990 Liabilities for employee benefits Penyisihan penurunan nilai dan persediaan usang 979.512.645 - 141.999.929 - 1.121.512.574 Allowance for impairment and obsolescence of inventories Penyusutan 28.270.008.800 - 1.887.252.627 - 30.157.261.427 Depreciation Sewa 255.744.751 - 5.595.256 - 250.149.495 Leases Total liabilitas pajak tangguhan - Entitas Induk 21.684.646.449 - 1.466.066.909 - 23.150.713.358 Total deferred tax liabilities - the Company Liabilitas pajak tangguhan -Entitas Anak 50.834.533 - 50.834.533 - - Deferred tax liabilities- Subsidiaries Aset pajak tangguhan - Entitas Anak 25.490.921.251 16.037.211 5.260.041.526 - 30.766.999.988 Deferred tax assets - Subsidiaries Total aset pajak tangguhan 3.755.440.269 16.037.211 3.844.809.150 - 7.616.286.630 Total deferred tax assets 31 Desember 2016December 31, 2016 Saldo Awal Beginning Balance Efek Translasi Effect of Translation Manfaat Beban Pajak Tangguhan Deferred Tax Benefits Expenses Dikreditkan pada Penghasilan Komprehensif Lain Credited to Other Comprehensive Income Saldo Akhir Ending Balance Liabilitas pajak tangguhan - Entitas Induk Deferred tax liabilities- The Company Liabilitas imbalan kerja karyawan 5.349.882.856 - 894.728.142 383.016.541 5.861.594.457 Liabilities for employee benefits Penyisihan penurunan nilai dan persediaan usang 657.353.171 - 322.159.474 - 979.512.645 Allowance for impairment and obsolescence of inventories Penyusutan 19.650.943.645 - 8.619.065.155 - 28.270.008.800 Depreciation Sewa 104.887.869 - 150.856.882 - 255.744.751 Leases Total liabilitas pajak tangguhan - Entitas Induk 13.748.595.487 - 7.553.034.421 383.016.541 21.684.646.449 Total deferred tax liabilities - the Company Liabilitas pajak tangguhan -Entitas Anak - - 50.834.533 - 50.834.533 Deferred tax liabilities- Subsidiaries Aset pajak tangguhan - Entitas Anak 7.606.395.199 124.533.165 18.860.365.929 1.100.373.042 25.490.921.251 Deferred tax assets - Subsidiaries Total aset pajak tangguhan 6.142.200.288 124.533.165 11.256.496.975 1.483.389.583 3.755.440.269 Total deferred tax assets Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017 Expressed in Rupiah, unless otherwise stated Unaudited 75 16. PERPAJAKAN lanjutan 16. TAXATION continued