PERPAJAKAN TAXATION Laporan Keuangan PT Adi Sarana Armada tbk Q1 2017

are in the Indonesian language. PT ADI SARANA ARMADA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 dan Untuk Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT ADI SARANA ARMADA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For Three Months Ended Expressed in Rupiah, unless otherwise stated 54 16. PERPAJAKAN lanjutan 16. TAXATION continued Berdasarkan Laporan Bulanan Kepemilikan Saham dari Biro Administrasi Efek, untuk tahun yang berakhir pada tanggal-tanggal 31 Maret 2017 dan 31 Desember 2016, Perusahaan memenuhi kriteria penurunan tarif pajak penghasilan badan untuk tahun tersebut. Based on the monthly Report of Share Ownership from the securities administration agency, for the years ended March 31, 2017 and December 31, 2016, the Company fulfilled the criteria for corporate income tax rate reduction for that year. Beban pajak - kini terdiri atas: Tax expense - current consists of: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Pajak penghasilan badan Corporate income tax Perusahaan 6.044.403.200 1.482.564.400 Company Entitas anak 694.427.790 2.242.175.084 Subsidiaries Total 6.738.830.990 3.724.739.484 Total Rekonsiliasi antara laba sebelum beban pajak, seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian, dengan estimasi penghasilan kena pajak untuk tahun yang berakhir pada tanggal-tanggal 31 Maret 2017 dan 31 Desember 2016 adalah sebagai berikut: Reconciliation between income before tax expense, as shown in the consolidated statements of profit or loss and other comprehensive income, and estimated taxable income for the years ended March 31, 2017 and December 31, 2016 is as follows: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Laba sebelum beban pajak menurut Income before tax expense per laporan laba rugi dan penghasilan consolidated statements of profit or komprehensif lain konsolidasian 29.467.365.952 88.814.963.188 loss and other comprehensive income Dikurangi laba Entitas Anak sebelum Less income before income tax beban pajak 3.872.906.616 8.765.320.970 expense of Subsidiaries Laba sebelum beban pajak Income before tax expense of Perusahaan 25.594.459.336 80.049.642.218 the Company Beda temporer Temporary differences Beban pokok penjualan kendaraan bekas 20.543.236.872 72.174.206.640 Cost of sales on used vehicles Penyisihan beban imbalan kerja Provision for employee benefits karyawan 1.652.704.500 5.932.908.000 expense Aset tetap 21.200.755.137 133.537.423.346 Fixed assets Beda tetap Permanent differences Biaya transaksi pinjaman bank 752.873.657 308.883.800 Bank loans transaction costs Jamuan 376.285.020 1.630.017.892 Entertainment Penyisihan piutang tak tertagih 1.545.606.300 6.550.344.105 Bad debts provision Sumbangan, iuran dan retribusi 16.021.500 188.021.210 Donations, contributions and retributions Penyusutan kendaraan kantor 850.527 5.925.250 Depreciation of office vehicles Penghasilan bunga 152.199.580 387.856.956 Interest income Lain-lain 1.092.933.492 11.137.220.500 Others Estimasi penghasilan kena pajak 30.222.016.487 43.434.121.713 Estimated taxable income are in the Indonesian language. PT ADI SARANA ARMADA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 dan Untuk Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT ADI SARANA ARMADA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For Three Months Ended Expressed in Rupiah, unless otherwise stated 55 16. PERPAJAKAN lanjutan 16. TAXATION continued