HUTANG PAJAK lanjutan TAXES PAYABLE continued

the Indonesian language. PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated 57 17. HUTANG PAJAK lanjutan 17. TAXES PAYABLE continued Pajak Tangguhan lanjutan Deferred Tax continued 2014 Diakui pada penghasilan komprehensif Diakui pada lain laporan Recognized in laba rugi other 1 Januari Recognized in comprehensive 31 Desember January 1 profit or loss income December 31 Perusahaan Company Liabilitas imbalan kerja 2.283.731.173 1.449.833.205 1.343.899.500 5.077.463.878 Employment benefits Penyisihan beban lain-lain 3.871.866.603 407.573.723 - 4.279.440.326 Provisions Penyisihan beban pemasaran 788.229.294 123.307.592 - 911.536.886 Marketing expenses Pendapatan ditangguhkan 364.965.675 232.562.542 - 597.528.217 Unearned revenues Penyusutan dan amortisasi 548.154.787 793.053.185 - 244.898.398 Depreciation and amortization Sub-jumlah 7.856.947.532 1.420.223.877 1.343.899.500 10.621.070.909 Sub-total Entitas Anak Subsidiary PT Blue Gas Indonesia PT Blue Gas Indonesia Beban penyisihan 1.663.126.589 422.168.548 - 1.240.958.041 Provisions Pendapatan ditangguhkan 433.590.270 41.246.764 - 392.343.506 Unearned revenues Liabilitas imbalan kerja 2.463.504.500 505.114.000 197.550.750 3.166.169.250 Employee benefits Penyusutan aset tetap 9.246.041.041 330.605.523 - 8.915.435.518 Depreciation of fixed assets Sub-jumlah 4.685.819.682 372.304.211 197.550.750 4.115.964.721 Sub-total Entitas Anak Subsidiary PT Gazenta Niaga PT Gazenta Niaga Liabilitas imbalan kerja 10.792.116 753.134 1.367.000 12.912.250 Employment benefits Penyisihan beban lain-lain 8.120.001 629.999 - 8.750.000 Provisions Sub-jumlah 18.912.117 1.383.133 1.367.000 21.662.250 Sub-total Jumlah 1.793.911.221 1.542.817.250 Total Disajikan kembali Catatan 36 As restated Note 36 Aset pajak tangguhan diakui apabila besar kemungkinan bahwa jumlah penghasilan kena pajak pada masa mendatang akan memadai untuk dikompensasi dengan perbedaan temporer yang dapat dikurangkan. Manajemen Perusahaan dan Entitas Anak berkeyakinan bahwa seluruh aset pajak tangguhan dapat dimanfaatkan di masa mendatang. Deferred tax assets are recognized only to the extent that sufficient taxable income will be available in the future against which deductible temporary differences may be utilized. The management of the Company and Subsidiaries believes that the deferred tax assets are fully recoverable in the future. the Indonesian language. PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated 58 18. BEBAN AKRUAL 18. ACCRUED EXPENSES Akun ini terdiri dari: This account represents: 2015 2014 Komisi 15.987.564.022 30.027.507.928 Commission Promosi 4.950.167.799 7.539.820.757 Promotion Konsultan 1.374.069.083 304.000.000 Consultants’ fees Rapat 1.275.985.000 1.287.616.034 Meetings Bunga 1.253.107.578 1.622.534.644 Interest Asuransi 640.000.000 756.760.380 Insurance Pelatihan 503.740.000 443.050.000 Training Listrik, telepon dan faksimili 169.329.737 328.734.533 Electricity, telephone and facsimile Perjalanan 43.268.125 3.062.817.980 Travelling Lain-lain 6.189.401.714 4.328.994.836 Others Jumlah 32.386.633.058 49.701.837.092 Total

19. LIABILITAS IMBALAN

KERJA JANGKA PENDEK 19. OBLIGATION FOR EMPLOYEE SERVICE ENTITLEMENTS - CURRENT Akun ini terdiri dari akrual atas gaji, tunjangan dan bonus karyawan. This account represents accrued employee salaries, allowances and bonus. 20. UANG JAMINAN 20. SECURITY DEPOSITS Akun ini terdiri dari: This account represents: 2015 2014 Uang jaminan konsumen atas tabung gas 215.299.377.972 213.337.781.818 Deposits from customers for gas cylinders Lainnya 507.009.778 466.344.778 Others Jumlah 215.806.387.750 213.804.126.596 Total

21. KEPENTINGAN NONPENGENDALI ATAS ASET NETO DAN LABA BERSIH ENTITAS ANAK

21. NON-CONTROLLING INTERESTS

IN NET ASSETS AND NET INCOME OF SUBSIDIARIES Akun ini terdiri dari: This account represents: 2015 2014 Kepentingan non-pengendali atas Non-controlling interest in net assets aset neto Entitas Anak of the Subsidiary PT Blue Gas Indonesia 10.762.528.686 9.059.243.884 PT Blue Gas Indonesia Kepentingan non-pengendali atas Non-controlling interest in net income laba bersih Entitas Anak of the Subsidiary PT Blue Gas Indonesia 11.760.179.741 3.879.785.397 PT Blue Gas Indonesia