Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable Beban pajak penghasilan Income tax expenses Pajak penghasilan - kini Income tax - current

Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 76 16. PERPAJAKAN 16. TAXATION

a. Pajak dibayar di muka

a. Prepaid taxes

Akun ini merupakan Pajak Pertambahan Nilai dibayar di muka senilai Rp 2.454.813.010 dan Rp 967.006.934 masing-masing pada tanggal 31 Desember 2016 dan 2015. This account represent prepaid Value Added Tax amounted to Rp 2,454,813,010 and Rp 967,006,934 as of December 31, 2016 and 2015, respectively.

b. Utang pajak

b. Taxes payable

Akun ini terdiri dari: This account consists of: 2016 2015 Entitas Induk The Company Pajak penghasilan Income taxes Pasal 4 2 741.276.650 408.210.445 Article 4 2 Pasal 15 138.599 - Article 15 Pasal 21 1.290.328.620 1.261.834.810 Article 21 Pasal 23 907.930.255 713.448.175 Article 23 Pasal 25 4.156.745.100 - Article 25 Pasal 26 4.134.060 504.714.186 Article 26 Pasal 29 5.132.417 35.251.876.620 Article 29 Pajak Pertambahan Nilai 6.351.286.510 13.944.380.749 Value Added Tax Sub-total 13.456.972.211 52.084.464.985 Sub-total Entitas Anak Subsidiaries Pajak penghasilan Income taxes Pasal 4 2 132.306.980 888.889 Article 4 2 Pasal 21 753.592.359 978.842.920 Article 21 Pasal 23 490.734.047 23.285.130 Article 23 Pasal 25 352.516.833 258.721.125 Article 25 Pasal 29 33.365.106 1.322.950.315 Article 29 Lainnya 69.363.910 100.400.982 Others Pajak Pertambahan Nilai 1.906.850.526 837.226.429 Value Added Tax Sub-total 3.738.729.761 3.522.315.790 Sub-total Total 17.195.701.972 55.606.780.775 Total

c. Beban pajak penghasilan

c. Income tax expenses

Akun ini terdiri dari: This account consists of the following: 2016 2015 Manfaat beban pajak penghasilan Income tax benefits expenses Kini 49.459.321.856 62.450.032.250 Current Tangguhan 11.256.496.975 11.493.097.534 Deferred Total 38.202.824.881 73.943.129.784 Total

d. Pajak penghasilan - kini

d. Income tax - current

Rekonsiliasi antara laba sebelum beban pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak untuk tahun- tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: Reconciliation between income before income tax expenses as presented in the consolidated statement of profit or loss and other comprehensive income with taxable income for the years ended December 31, 2016 and 2015 are as follows: Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 77 16. PERPAJAKAN lanjutan 16. TAXATION continued