Transaksi dan Saldo Pihak-pihak Berelasi Transactions and Balances With

PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and 31 Desember 2015 Diaudit dan December 31, 2015 Audited and Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended 31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1April 29, 2016 65 signed:____ 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Piutang Lain-lain - Lancar Catatan 6 Other Receivables - Current Note 6 Karyawan 59,912 54,938 Employees Total 59,912 54,938 Total Persentase terhadap Total Aset 0.02 0.02 Percentage to Total Assets 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Penjualan Catatan 22 Sales Note 22 PT Supernova Flexible Packaging 1,162,338 1,463,936 PT Supernova Flexible Packaging PT Supernova 441,977 937,602 PT Supernova Total 1,604,315 2,401,538 Total Persentase terhadap Total Penjualan 3.45 4.86 Percentage to Total Sales Pembelian Purchases PT Supernova Flexible Packaging 474 176,217 PT Supernova Flexible Packaging Total 474 176,217 Total Persentase terhadap Total Pembelian 0.00 0.61 Percentage to Total Purchase Jumlah kompensasi pengurus Perusahaan adalah masing-masing sebesar USD 549,845 dan USD 332,932 pada 31 Maret 2016 dan 31 Desember 2015. The amount of renumeration for the Company’s management is USD 549,845 and USD 332,932 for March 31, 2016 and December 31, 2015, respectively. Perusahaan memberikan fasilitas pinjaman tanpa bunga kepada karyawan yang diperhitungkan dengan gaji. The Company provides non - interest bearing loan facility to its employee which will be settled through salary deduction. Perusahaan melakukan transaksi penjualan “Biaxially Oriented Polypropylene BOPP”, “Biaxially Oriented Polyster BOPET”, dan pembelian bahan baku, saham dan jasa-jasa dan lain-lain dengan pihak-pihak tersebut di atas. Harga jual atau beli antar pihak yang mempunyai berelasi ditentukan menggunakan prinsip arm’s length. The Company has sales transactions of “Biaxially Oriented Polypropylene BOPP” “Biaxially Oriented Polyster BOPET”, and purchase of raw materials, stocks, services and others with the parties as mentioned above. The selling and purchase price among related parties are determined on an arm’s length basis. Transaksi-transaksi dengan pihak-pihak berelasi dilakukan dengan syarat dan kondisi yang sama dengan transaksi-transaksi dengan pihak ketiga. Transaksi yang dilakukan Perusahaan telah memenuhi peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan No. IX.E.1 tentang Transaksi Afiliasi dan Benturan Kepentingan Transaksi Tertentu pada saat transaksi-transaksi tersebut dilakukan. The transactions with related parties are made under terms and conditions as though the transactions were made with third parties. At the time the transactions were entered, the Company is in compliance with the regulations of Indonesian Capital Market and Financial Institution Supervisory Agency No. IX.E.1 regarding Affiliated Transactions and Conflicts of Interest on Certain Transactions. PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and 31 Desember 2015 Diaudit dan December 31, 2015 Audited and Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended 31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1April 29, 2016 66 signed:____ 29. Perpajakan 29. Taxation a. Pajak Dibayar di Muka a. Prepaid Taxes 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Perusahaan The Company Pajak Pertambahan Nilai 280,752 639,420 Value Added Tax Tahun 2016 314,907 -- Year 2016 Tahun 2015 1,644,440 1,582,572 Year 2015 Tahun 2014 1,578,159 1,518,786 Year 2014 Total 3,818,258 3,740,778 Total b. Utang Pajak b. Taxes Payable 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Perusahaan The Company Pajak Penghasilan Income Tax Pasal 21 246,025 80,461 Article 21 Pasal 23 6,264 6,290 Article 23 Pasal 26 1,376 1,328 Article 26 Total Utang Pajak - Perusahaan 253,665 88,079 Total Taxes Payable - the Company Entitas Anak Subsidiaries Pajak Penghasilan 953,133 1,412,579 Income Tax Pajak Pertambahan Nilai 388,199 451,732 Value Added Tax Total Utang Pajak - Entitas Anak 1,341,332 1,864,311 Total Taxes Payable - Subsidiaries Total 1,594,997 1,952,390 Total c. Manfaat Beban Pajak Penghasilan c. Income Tax Benefit Expenses 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Perusahaan The Company Pajak Kini -- -- Current Tax Pajak Tangguhan 376,067 26,313 Deferred Tax Sub Total - Perusahaan 376,067 26,313 Sub Total - the Company Entitas Anak Subsidiaries Pajak Kini 379,286 177,027 Current Tax Pajak Tangguhan -- -- Sub Total - Entitas Anak 379,286 177,027 Sub Total - Subsidiaries Konsolidasian Consolidated Pajak Kini 379,286 177,027 Current Tax Pajak Tangguhan 376,067 26,313 Deferred Tax Beban Pajak Penghasilan - Bersih 755,353 203,340 Income Tax Expenses - Net PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and 31 Desember 2015 Diaudit dan December 31, 2015 Audited and Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended 31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1April 29, 2016 67 signed:____ d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif dengan laba kena pajak rugi fiskal adalah sebagai berikut : A reconciliation between income before income tax as shown in the statements of comprehensive income and taxable income fiscal loss are as follows : 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Laba Sebelum Pajak Penghasilan menurut Income Before Income Tax According to Laporan Laba Rugi Komprehensif Konsolidasian 1,942,983 481,930 Consolidated Statements of Comprehensive Income Dikurangi: Laba Sebelum Pajak Penghasilan Entitas Anak 1,527,470 652,789 Less: Income Before Income Tax of Subsidiaries Laba Sebelum Pajak Penghasilan menurut Income Before Corporate Income Tax According to Laporan Laba Rugi Komprehensif - Perusahaan 415,513 170,859 Statement of Comprehensive Income - The Company Koreksi Fiskal Fiscal Correction Penyusutan dan Amortisasi 921,438 853,737 Depreciation and Amortization Imbalan Kerja 17,170 90,250 Employee Benefits Beban yang Tidak Dapat Dikurangkan - Bersih 311,717 277,535 Non Deductible Expenses - Net Penghasilan Bunga - Bersih 831 1,420 Interest Expenses Income - Net Total 593,382 487,372 Total Rugi Fiskal Periode Berjalan 177,869 658,231 Fiscal Loss for the Period Rugi Fiskal Tahun Pajak Sebelumnya 5,527,367 8,841,216 Fiscal Loss Carryforward from Prior Year Compensated Koreksi Pajak 2,155,062 -- Tax Correction Selisih Kurs -- 422,181 Foreign Exchange Akumulasi Rugi Fiskal 3,550,174 9,077,266 Accumulated Fiscal Loss Taksiran Pajak Penghasilan Badan Estimated Corporate Income Tax Perusahaan -- -- The Company Entitas Anak 379,286 177,027 Subsidiaries Taksiran Pajak Penghasilan Badan Konsolidasian 379,286 177,027 Estimated Corporate Income Tax Consolidated Dikurangi: Less: Pajak Penghasilan Dibayar di Muka Prepaid Taxes Perusahaan The Company Pasal 22 314,907 390,197 Article 22 Entitas Anak -- -- Subsidiaries Total 314,907 390,197 Total Taksiran Lebih Bayar Estimated Over Payment of Pajak Penghasilan Periode Berjalan Corporate IncomeTax for the Period Perusahaan 314,907 390,197 The Company Entitas Anak -- -- Subsidiaries Total 314,907 390,197 Total Lebih Bayar Tahun Pajak Sebelumnya Over Payment of Prior Tax Year Perusahaan The Company 2015 1,644,440 -- 2015 2014 1,578,159 1,601,318 2014 2013 -- 1,471,676 2013 Entitas Anak -- -- Subsidiaries Total 3,537,506 3,463,191 Total Pada bulan April 2014, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar SKPKB dan Surat Tagihan Pajak STP atas PPN untuk masa fiskal Januari sampai November 2012 yang berjumlah Rp 470.796.940. Jumlah keseluruhan SKPKB dan STP tersebut telah dibebankan dalam laba rugi periode berjalan. Pada bulan April 2014, Perusahaan menerima SKPLB yang menetapkan lebih bayar PPh Badan In April 2014, the Company received Tax Overpayment Assessment Letter SKPLB declaring overpayment of Value Added Tax VAT for December 2012 fiscal period from Rp 5.8 billion to Rp 5.7 billion. The unrecognized overpayment of VAT amounting to Rp 39,290,152 was charged to current period profit or loss and total agreed overpayment of VAT has been received by the Company in May 2014.