PENDAPATAN BERSIH NET REVENUES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued - 71 - 29. MANFAAT BEBAN PAJAK

29. TAX BENEFIT EXPENSE

Manfaat beban pajak terdiri dari: Tax benefit expense consists of the following: 2015 2014 US ’000 US ’000 Pajak kini Current tax Perusahaan 19.069 - Company SMI 398 - SMI Penyesuaian atas pajak penghasilan Adjustment of prior year corporate badan tahun sebelumnya income tax SMI 1.665 151 SMI Jumlah pajak kini 21.132 151 Total current tax Manfaat beban Pajak tangguhan Deferred tax benefit expense Perusahaan 12.917 7.293 The Company SMI 893 82 SMI PBI 5.299 1.164 PBI Jumlah pajak tangguhan 8.511 6.211 Total deferred tax Jumlah beban pajak - bersih 29.643 6.362 Total tax expense - net Pajak Kini Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba fiskal adalah sebagai berikut: Current tax The reconciliation between profit before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows: 2015 2014 US ’000 US ’000 Laba sebelum pajak menurut Profit before tax per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 55.899 24.801 other comprehensive income Rugi sebelum pajak entitas anak Loss before tax of subsidiaries setelah dilakukan penyesuaian after adjustment in pada level konsolidasian 30.691 407 consolidated level Laba sebelum pajak Perusahaan 86.590 25.208 Profit before tax of the Company Perbedaan temporer: Temporary differences: Perbedaan penyusutan Difference between commercial komersial dan fiskal 10.432 8.939 and fiscal depreciation Imbalan pasca kerja 283 1.130 Post-employment benefits KerugianPemulihan penurunan Allowance for decline in value nilai persediaan 367 3.839 of inventories Lain-lain 15 294 Others Jumlah 9.797 14.202 Total Disajikan kembali As restated NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued - 72 - 2015 2014 US ’000 US ’000 Perbedaan yang tidak dapat Nondeductible expenses diperhitungkan menurut fiskal: nontaxable income: Penghasilan bunga 454 6.647 Interest income Keuntungan atas penjualan tanah yang telah dikenakan Gain on sale of land, subjected pajak penghasilan final 23.791 - to final income tax Lain-lain 9.855 12.123 Others Jumlah 14.390 5.476 Total Laba kena pajak 81.997 44.886 Taxable income Rugi fiskal tahun sebelumnya Unexpired prior year’s fiscal yang belum kadaluarsa 61.378 106.264 losses Penyesuaian rugi fiskal tahun Adjustment of prior year’s sebelumnya atas hasil fiscal loss arising from pemeriksaan pajak 55.656 - tax audit results Akumulasi laba rugi fiskal Accumulated taxable profit Perusahaan 76.275 61.378 fiscal losses of the Company Beban pajak kini Perusahaan 19.069 - Company’s current tax expense Perusahaan telah mendapat persetujuan dari Direktorat Jenderal Pajak untuk melakukan pelaporan perpajakan dalam mata uang Dolar Amerika Serikat mata uang fungsional, efektif 1 Januari 2011, dalam Keputusan Menteri Keuangan Republik Indonesia No. KEP-83WPJ.192010 tanggal 21 Oktober 2010, sehubungan dengan perubahan status Perusahaan dari Penanaman Modal Dalam Negeri menjadi Penanaman Modal Asing berdasarkan Izin Prinsip Penanaman Modal dari Badan Koordinasi Penanaman Modal BKPM No. 1971IPPMA2010. The Company has obtained the approval from the Directorate General of Taxes to report its taxation reporting in US Dollar functional currency, effective January 1, 2011, through Decision Letter No. KEP-83WPJ.192010, of Ministry of Finance of the Republic of Indonesia dated October 21, 2010. This is related to the change of the Company’s status from Domestic Capital Investment to Foreign Capital Investment based on Permit of Capital Investment Principle from Capital Market Coordination Board No. 1971IPPMA2010. Pada tahun 2015, Perusahaan telah mendapat hasil pemeriksaan atas pajak penghasilan tahun 2012 dan 2013 dari Direktur Jenderal Pajak dimana rugi fiskal Perusahaan tahun 2012 sebesar US 86.364 ribu menjadi sebesar US 69.514 ribu dan rugi fiskal Perusahaan tahun 2013 sebesar US 19.900 ribu menjadi laba fiskal sebesar US 2.896 ribu. In 2015, the Company has received the results of 2012 and 2013 income tax audit from Director General of Tax, which stated that the Company’s fiscal loss in 2012 of US 86,364 thousand was modified to be US 69,514 thousand and the Company’s fiscal loss in 2013 of US 19,900 thousand was modified to be taxable income of US 2,896 thousand. Pada tanggal 14 Januari 2016, Perusahaan telah mendapat hasil pemeriksaan dari Direktur Jenderal Pajak, yang menyatakan bahwa laba fiskal Perusahaan tahun 2014 sebesar US 44.886 ribu menjadi sebesar US 60.896 ribu. On January 14, 2016, the Company has received the results of 2014 income tax audit from Director General of Tax, which stated that the Company’s taxable income in 2014 of US 44,886 thousand was modified to be US 60,896 thousand. Disajikan kembali As restated