Other Short Term Financial Liabilities

PT SURYA SEMESTA INTERNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam Rupiah Penuh, kecuali dinyatakan lain PT SURYA SEMESTA INTERNUSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In Full Rupiah, unless otherwise stated 86 c. Manfaat Beban Pajak Penghasilan c. Income Tax Benefit Expense 2016 2015 Rp Rp Perusahaan The Company Pajak Tangguhan 4,437,379,019 707,566,633 Deferred Tax Entitas Anak Subsidiaries Pajak Kini 8,316,667,000 13,608,333,571 Current Tax Pajak Tangguhan 20,366,367,739 3,839,262,388 Deferred Tax Sub Jumlah 12,049,700,739 9,769,071,183 Sub Total Jumlah 7,612,321,720 9,061,504,550 Total Pajak Penghasilan Kini Current Income Tax Merupakan pajak penghasilan non final atas jasa dari entitas anak sebagai berikut : Details of the non final income tax for subsidiaries on services are as follows: 2016 2015 Rp Rp PT Suryalaya Anindita International 3,999,186,750 9,640,416,250 PT Suryacipta Swadaya 3,797,799,250 3,313,469,750 PT Enercon Paradhya International 512,189,750 654,447,571 PT Sitiagung Makmur 7,491,250 -- Jumlah 8,316,667,000 13,608,333,571 Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between the income before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows: 2016 2015 Rp Rp Laba Sebelum Pajak Menurut Laporan Income Before Tax per Consolidated Laba Rugi dan Penghasilan Statement of Profit or Loss and Komprehensif Lain Konsolidasian 93,242,525,917 392,243,732,813 Other Comprehensive Income Laba Sebelum Pajak Entitas Anak 59,267,931,701 79,641,803,860 Income Before Tax of Subsidiaries Eliminasi 79,992,559,430 350,352,658,072 Elimination Laba Rugi Sebelum Pajak Perusahaan 46,017,965,214 662,954,587,025 Income Loss Before Tax of the Company Perbedaan Waktu: Timing Differences: Imbalan Kerja 2,531,415,595 2,858,264,788 Employment Benefits Iuran Pensiun - DPLK Manulife 19,600,000,000 400,000,000 Pension Expense - DPLK Manulife Perbedaan Penyusutan Komersial dan Differences Between Commercial and Fiskal 228,171,669 27,998,253 Fiscal Sub Jumlah 17,296,756,074 2,486,263,041 Sub Total Perbedaan Tetap: Permanent Differences: Sumbangan 231,557,232 809,375,457 Donation Beban Pajak Penghasilan Final -- 62,400,000 Final Income Tax Expense Bunga Deposito dan Jasa Giro 11,337,987,136 4,054,478,246 Current Account and Deposits Interest Dividen 47,999,442,978 740,163,995,526 Dividend Beban Lainnya 9,497,724,186 18,819,621,595 Other Expenses Jumlah 68,603,597,068 762,166,319,910 Total Rugi Fiskal 131,918,318,356 96,725,469,844 Fiscal Losses Kompensasi Rugi Fiskal Tahun Compensation of Losses Sebelumnya 293,035,732,531 198,264,123,174 Carried Forward Rugi fiskal yang tidak dapat dikompensasikan -- 1,953,860,487 Non Compensated Tax Losses Rugi Fiskal Perusahaan 424,954,050,887 293,035,732,531 Fiscal Loss of the Company PT SURYA SEMESTA INTERNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam Rupiah Penuh, kecuali dinyatakan lain PT SURYA SEMESTA INTERNUSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In Full Rupiah, unless otherwise stated 87 Laba rugi kena pajak Perusahaan hasil rekonsiliasi tersebut diatas dijadikan sebagai dasar dalam pengisian SPT PPh Tahunan Badan. Reconciliation of the Company’s taxable profit loss above used as basis of Corporate Income Tax Return. Perhitungan beban dan utang pajak kini pajak lebih bayar adalah sebagai berikut: The details of current tax expense and payable overpayment are as follows: 2016 2015 Rp Rp Beban Pajak Kini - Perusahaan -- -- Current Tax Expenses - the Company Beban Pajak Kini - Entitas Anak 8,316,667,000 13,608,333,571 Current Tax Expenses - Subsidiaries Sub Jumlah 8,316,667,000 13,608,333,571 Sub Total Dikurangi Pembayaran Pajak di Muka Less Prepaid Taxes Pasal 23 2,619,290,625 4,295,922,018 Article 23 Pasal 25 10,285,133,679 12,178,601,997 Article 25 Sub Jumlah 12,904,424,304 16,474,524,015 Sub Total Lebih Bayar Pajak Badan 4,587,757,304 2,866,190,444 Overpayment of Income Tax Rincian tersebut adalah sebagai berikut: The Details are as follows: Utang Pajak Pajak Dibayar di Muka : Taxes Payable Prepaid Taxes Entitas Anak Subsidiaries PT Suryacipta Swadaya 1,808,939,792 1,500,598,247 PT Suryacipta Swadaya PT Sitiagung Makmur 7,491,250 -- PT Sitiagung Makmur PT Nusa Raya Cipta Tbk -- 485,737,800 PT Nusa Raya Cipta Tbk PT Enercon Paradhya International 118,241,417 1,342,865,144 PT Enercon Paradhya International PT Suryalaya Anindita International 6,285,946,929 2,538,185,747 PT Suryalaya Anindita International Jumlah 4,587,757,304 2,866,190,444 Total Rincian antara beban manfaat pajak dan laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: Details of expenses benefits tax and accounting income before tax on applicable tax rate is as follows: 2016 2015 Rp Rp Laba Sebelum Pajak Menurut Laporan Income Before Tax per Consolidated Laba Rugi dan Penghasilan Statement of Profit or Loss and Komprehensif Lain Konsolidasian 93,242,525,917 392,243,732,813 Other Comprehensive Income Laba Sebelum Pajak Entitas Anak 59,267,931,701 79,641,803,860 Income Before Tax of Subsidiaries Eliminasi 79,992,559,430 350,352,658,072 Elimination Laba Rugi Sebelum Pajak Perusahaan 46,017,965,214 662,954,587,025 Income Loss Before Tax of the Company Beban Pajak Sesuai dengan Tarif Pajak Efektif 11,504,491,304 165,738,646,756 Tax Expense at Effective Tax Rate Pengaruh Pajak atas Beban Penghasilan Effect of Taxes on Expense Income yang Tidak Dapat Diperhitungkan that Unable to be Credited Based Menurut Fiskal: on Fiscal Sumbangan 57,889,308 202,343,864 Donation Beban Pajak Penghasilan Final -- 15,600,000 Final Income Tax Expense Bunga Deposito dan Jasa Giro 2,834,496,784 1,013,619,562 Current Account and Deposits Interest Dividen 11,999,860,745 185,040,998,882 Dividend Beban Lainnya 2,374,431,047 4,704,905,399 Other Expenses Sub Jumlah 17,150,899,268 190,541,579,979 Sub Total Rugi Fiskal yang Tidak Dimanfaatkan 33,092,769,591 24,095,366,590 Unused Fiscal Losses Manfaat Pajak Perusahaan 4,437,379,019 707,566,633 Tax Benefit of The Company Beban Manfaat Pajak Entitas Anak 12,049,700,739 9,769,071,183 Tax Expense Benefit of Subsidiaries Jumlah 7,612,321,720 9,061,504,550 Total