PT Bank Central Asia Tbk PT Bank Central Asia Tbk

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 56 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Pajak Kini lanjutan d. Current Tax continued 2016 2015 Taksira laba kena pajak rugi fiskal Estimated taxable income fiscal loss pembulatan 3.387.083.000 1.833.143.000 rounded Beban pajak kini - Perusahaan - - Current tax expense - the Company Pajak penghasilan dibayar dimuka Prepayments of income taxes Pajak penghasilan pasal 22 709.228.000 792.240.000 Income tax article 22 Pajak penghasilan pasal 23 120.000.000 228.000.000 Income tax article 23 Pajak penghasilan pasal 25 - 200.390.019 Income tax article 25 829.228.000 1.220.630.019 Tagihan pajak penghasilan Claim for tax refund Perusahaan: The Company: Tahun sebelumnya 4.626.416.146 3.405.786.127 Prior year Tahun berjalan 875.644.385 1.220.630.019 Current year Entitas Anak 13.055.835.768 6.535.492.751 Subsidiary Total Catatan 13 18.557.896.299 11.161.908.897 Total Note 13 Utang pajak penghasilan badan Corporate income tax payables Entitas Anak - 8.724.642.281 Subsidiary Total - 8.724.642.281 Total Laba kena pajak rugi fiskal Perusahaan untuk tahun fiskal 2016 dan 2015 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak. Taxable income fiscal loss of the Company for fiscal years 2016 and 2015 resulting from the reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office. e. Pajak Tangguhan e. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax assets liabilities are as follows: Dibebankan Saldo Dikreditkan ke Dibebankan Saldo Awal Laporan Laba Rugi Dikreditkan ke Akhir Beginning Charged Credited Ekuitas Ending Balance to Profit or Charged Credited Balance 2015 Loss to Equity 2016 Perusahaan The Company Aset tetap 63.609.245 62.555.615 - 1.053.630 Fixed assets Liabilitas imbalan kerja 100.923.671 45.139.326 11.763.295 157.826.292 Employee benefits liability Entitas Anak Subsidiary Liabilitas imbalan kerja 5.842.853.737 902.132.362 555.425.077 6.189.561.022 Employee benefits liability Aset tetap 1.226.366.079 57.552.092 - 1.283.918.171 Fixed assets Aset Pajak Tangguhan - Neto 4.781.020.574 827.163.981 543.661.782 5.064.522.773 Deferred Tax Assets - Net Entitas Anak Subsidiary Liabilitas imbalan kerja 8.127.208.104 126.180.564 2.468.925.511 10.722.314.179 Employee benefits liability Aset tetap 9.128.778.944 2.143.708.679 - 11.272.487.623 Fixed assets Liabilitas Pajak Tangguhan - Neto 1.001.570.840 2.017.528.115 2.468.925.511 550.173.444 Deferred Tax Liability - Net Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 57 17. PERPAJAKAN lanjutan 17. TAXATION continued e. Pajak Tangguhan lanjutan e. Deferred Tax continued Dibebankan Dibebankan Saldo Dikreditkan ke Dikreditkan Saldo Awal Laporan Laba ke Ekuitas Akhir Beginning RugiCharged Charged Ending Balance Credited to Credited Balance 2015 Profit or Loss to Equity 2016 Perusahaan The Company Aset tetap 148.433.212 84.823.967 - 63.609.245 Fixed assets Liabilitas imbalan kerja 112.762.812 136.522.548 124.683.407 100.923.671 Employee benefits liability Entitas Anak Subsidiary Liabilitas imbalan kerja 10.888.944.548 5.625.033.974 578.943.163 5.842.853.737 Employee benefits liability Aset tetap 7.038.472.048 5.812.105.969 - 1.226.366.079 Fixed assets Aset Pajak Tangguhan - Neto 4.111.668.524 34.274.520 703.626.570 4.781.020.574 Deferred Tax Assets - Net Entitas Anak Subsidiary Liabilitas imbalan kerja - 7.157.906.272 969.301.832 8.127.208.104 Employee benefits liability Aset tetap - 9.128.778.944 - 9.128.778.944 Fixed assets Liabilitas Pajak Tangguhan - Neto - 1.970.872.672 969.301.832 1.001.570.840 Deferred Tax Liability - Net Manajemen Grup berpendapat bahwa aset pajak tangguhan tersebut dapat digunakan seluruhnya terhadap penghasilan kena pajak di masa yang akan datang. Management of the Group is of the opinion that the above deferred tax assets may be utilized against taxable profit in the future. Pada tanggal 31 Desember 2016 dan 2015, Perusahaan tidak mengakui aset pajak tangguhan masing-masing sebesar Rp1.305.056.577 dan Rp458.285.804 yang berasal dari akumulasi rugi fiskal Perusahaan masing-masing sebesar Rp5.220.226.306 dan Rp1.833.143.216 karena manajemen Perusahaan berkeyakinan aset pajak tangguhan tersebut tidak akan dapat digunakan. Rugi pajak Perusahaan akan kadaluwarsa antara tahun 2020 hingga 2021. As of December 31, 2016 and 2015, the Company did not provide deferred tax asset amounting to Rp1,305,056,577 and Rp458,285,804, respectively for accumulated tax loss of the Company amounting to Rp5,220,226,306 and Rp1,833,143,216, respectively since the Company expects that deferred tax asset will not be utilized. The tax losses of the Company will expire on periods between 2020 and 2021. Pada tanggal 31 Desember 2016 dan 2015, Grup tidak mengakui aset pajak tangguhan masing-masing sebesar Rp356.739.025 dan Rp356.097.516 yang berasal dari akumulasi rugi fiskal PT Galan Gelora Djaja, entitas anak, masing-masing sebesar Rp1.426.956.098 dan Rp1.424.590.065 karena manajemen Grup berkeyakinan aset pajak tangguhan tersebut tidak akan dapat digunakan. As of December 31, 2016 and 2015, the Group did not provide deferred tax asset amounting to Rp356,739,025 and Rp356,097,516 respectively, for accumulated tax loss carry forward from PT Galan Gelora Djaja, a subsidiary, amounting to Rp1,426,956,098 and Rp1,424,590,065, respectively, since the Group expects that deferred tax asset will not be utilized.

f. Ketetapan Pajak

f. Tax Assessments Perusahaan

Company Untuk tahun yang berakhir pada tanggal 31 Desember 2016, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar SKPKB atas Pajak Penghasilan Badan untuk tahun pajak 2014 dari Direktorat Jenderal Pajak sejumlah Rp46.416.385 dan telah dibayarkan oleh Perusahaan, namun saat ini Perusahaan sedang dalam proses pengajuan keberatan atas SKPKB tersebut sehingga dicatat sebagai bagian “Aset lain-lain - Taksiran tagihan pajak penghasilan” Catatan 13. For the year ended December 31, 2016, the Company received Underpayment Tax Assessment Letter SKPKB of Income Taxes for fiscal year 2014 amounting to Rp46,416,385 which has been paid by the Company, however, currently the Company filed an objection therein which is still in process and recorded the amount as part of “Other Assets -Estimated claim for tax refund ” Note 13.