REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 566 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan

29. TAXATION continued b. Utang pajak lanjutan

b. Taxes payable continued 2016

2015 Entitas anak Subsidiaries Pajak penghasilan: Corporate income tax Pasal 2529 187 9,095 Article 2529 Pajak lain-lain Other taxes PPN 2,556 - VAT Pajak final 30 21 Final income tax Pasal 21 571 3,057 Article 21 Pasal 23 21 5,169 Article 23 Subjumlah 3,365 17,342 Subtotal Jumlah 98,680 176,045 Total Konsolidasi Consolidated Pajak penghasilan Corporate income tax Pasal 2529 48,284 82,255 Article 2529 Pajak lain-lain Other taxes PPN 22,904 40,351 VAT Pajak final 3,281 11,275 Final income tax Pasal 21 22,449 31,858 Article 21 Pasal 22 1,742 2,584 Article 22 Pasal 23 20 7,722 Article 23 Jumlah 98,680 176,045 Total c. Beban pajak penghasilan c. Income tax expenses 2016 2015 Perusahaan The Company Kini 338,697 598,536 Current Tangguhan 265,560 58,927 Deferred Subjumlah 604,257 657,463 Subtotal Entitas anak Subsidiaries Kini 21,034 47,872 Current Tangguhan 7,747 4,078 Deferred Subjumlah 13,287 43,794 Subtotal Konsolidasian Consolidated Kini 359,731 646,408 Current Tangguhan 257,813 54,849 Deferred Jumlah 617,544 701,257 Total PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 567 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan

29. TAXATION continued c. Beban pajak penghasilan lanjutan

c. Income tax expenses continued

Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba akuntansi sebelum pajak penghasilan Grup dan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between income tax expenses and the theoretical tax amount on the Groups profit before income tax is as follows: 2016 2015 Laba sebelum pajak Profit before income penghasilan - konsolidasi 2,159,667 2,835,752 tax - consolidation Pajak penghasilan dihitung Tax calculated at effective dengan tarif pajak efektif 539,917 708,938 tax rates Beban yang tidak dapat dikurangkan untuk keperluan pajak 106,119 78,900 Non-deductible expenses Penghasilan bukan objek pajak 14,085 4,299 Non-taxable income Pendapatan yang dikenakan pajak final 10,381 64,347 Income subject to final tax Penyesuaian pajak tahun Sebelumnya 4,026 17,935 Prior year adjustment Beban pajak Consolidated corporate penghasilan konsolidasi 617,544 701,257 income tax expenses Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak Perusahaan adalah sebagai berikut: Reconciliation between income before tax as per consolidated of statements comprehensive income with estimated taxable income of the Company is as follows: 2016 2015 Laba sebelum pajak Profit before income penghasilan - konsolidasi 2,159,667 2,835,752 tax - consolidation Eliminasi konsolidasi 19,855 19,412 Consolidation elimination 2,179,522 2,855,164 Dikurangi: Less: Rugilaba sebelum pajak - entitas Subsidiaries lossincome anak 93,363 178,887 before tax Laba sebelum pajak - Perusahaan 2,272,885 2,676,277 Income before tax - the Company Perbedaan temporer: Temporary differences: Imbalan kerja jangka panjang 127,644 163,548 Long-term employee benefit Provision for impairment Provisi atas penurunan nilai piutang 6,644 22,613 of trade receivables Provisi atas persediaan 53,308 1,421 Provision for decline in inventories Pembayaran imbalan kerja Payment of long-term jangka panjang 738,316 200,576 employee benefits Penyusutan dan amortisasi 500,262 283,240 Depreciation and amortisation