Capital Audited Financial statement Dec 2016

formerly PT Mitra Megatama Perkasa and its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2016 And 2015 Figures are Presented in of Rupiah, unless Otherwise Stated - 49 - Jumlah karyawan yang berhak atas imbalan kerja jangka panjang tersebut masing-masing sebanyak 20 karyawan untuk tahun 2016 dan 5 karyawan untuk tahun 2015. Number of eligible employees is 20 in 2016 and 5 in 2015. Liabilitas yang disajikan pada laporan posisi keuangan konsolidasian terkait kewajiban Grup adalah sebagai berikut: The liabilities amount included in the consolidated statement of financial position arising from the Group’s obligation is as follows: Jumlah-jumlah yang diakui dalam Iaporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut: Amounts recognized in the consolidated statement of profit or loss and other comprehensive income is as follows: Asumsi-asumsi aktuarial utama yang digunakan dalam perhitungan imbalan kerja jangka panjang: The principal actuarial assumptions used in valuation of the long-term employee benefits liability are as follows: Biaya jasa kini dan biaya bunga neto untuk tahun berjalan disajikan sebagai bagian dari “Beban lain-lain - bersih” pada laba rugi. The current service cost and the net interest expense for the year are included in the “Other expenses - net” in the profit or loss. Pengukuran kembali atas liabilitas imbalan pasti diakui dalam penghasilan komprehensif lain. The remeasurement of the net defined benefit liability is included in other comprehensive income. 2016 2015 Saldo awal 222.275.292 170.278.015 Beginning balance Dampak akuisisi entitas anak 77.994.079 - Effect of acquisition of subsidiary Beban tahun berjalan Expense recognized during yang diakui 212.564.320 76.459.887 current year Penghasilan komprehensif lain 68.609.231 24.462.610 Other comprehensive income Saldo akhir 444.224.460 222.275.292 Ending balance 2016 2015 Biaya jasa kini 20.302.917 62.837.646 Current service cost Biaya bunga 192.261.403 13.622.241 Interest expense Beban imbalan kerja karyawan 212.564.320 76.459.887 Employees’ benefit expense 2016 2015 Tingkat diskonto 7,60 9,00 Discount rate Tingkat kenaikan gaji 8,00 8,00 Ssalary grow rate Tingkat kematian Indonesia III-2011 Indonesia III-2011 Mortality rate Usia pensiun 55 tahunyears 55 tahunyears Pension age formerly PT Mitra Megatama Perkasa and its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2016 And 2015 Figures are Presented in of Rupiah, unless Otherwise Stated - 50 - 23. Pajak Penghasilan 23. Income Tax Beban penghasilan pajak Grup terdiri dari: The net tax expense benefit of the Group consists of the following: Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows: 2016 2015 Pajak kini 273.612.348 571.973.980 Current tax Pajak tangguhan 175.287.736 407.143.642 Deferred tax Jumlah 98.324.612 979.117.622 Total 2016 2015 Laba sebelum pajak menurut Income before tax laporan laba rugi dan per consolidated statements of pendapatan komprehensif lain profit or loss and other konsolidasian 262.603.724 4.365.528.291 comprehensive income Rugi sebelum pajak entitas anak 510.533.187 - Loss before tax of the subsidiaries Laba sebelum Income before tax of pajak Perusahaan 773.136.911 4.365.528.291 the Company Perbedaan temporer: Temporary differences: Beban manfaat karyawan 133.655.285 76.459.887 Employee benefits expense Jumlah 133.655.285 76.459.887 Total Perbedaan tetap: Permanent differences: Sumbangan dan representasi 12.580.000 1.216.000 Donation and entertainment Penghasilan bunga 15.855.941 17.155.427 Interest income Pajak 1.523.500.287 Tax Lain-lain 495.134.842 1.956.618.661 Others Jumlah 491.858.901 449.057.802 Total Laba kena pajak Perusahaan Taxable income of the Company sebelum kompensasi rugi before compensation of prior years fiskal tahun-tahun lalu 1.398.651.097 3.992.930.376 fiscal loss Kompensasi rugi fiskal tahun lalu Compensation of prior years fiscal losses -2012 - 263.632.376 -2012 -2011 - 1.441.402.087 -2011 Laba kena pajak Perusahaan 1.398.651.097 2.287.895.914 Taxable income of the Company Laba kena pajak Taxable income of Perusahaan Pembulatan 1.398.651.000 2.287.895.000 the Company Rounded