ASET LAIN-LAIN OTHER ASSETS

772 PT Pelabuhan Indonesia II Persero The original consolidated financial statements included herein are in the Indonesian language. PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for The Year then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 87 21. PERPAJAKAN lanjutan 21. TAXATION continued c. Pajak penghasilan badan lanjutan c. Corporate income tax continued Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31, 2016 2015 Beda temporer: Temporary differences: Penyisihan imbalan kerja karyawan 39.381.829 974.522 Provision for employee benefits Penyisihan penurunan nilai piutang 1.867.344 52.699.247 Provision for impairment of receivables Amortisasi aset lain-lain 34.522.812 7.997.611 Amortization of other assets Penyusutan aset tetap 186.230.511 156.507.655 Depreciation of fixed assets Beda permanen: Permanent differences: Beban bunga 626.669.833 239.186.522 Interest expenses Beban umum 85.663.145 83.770.879 General expenses Beban kesejahteraan karyawan 63.742.886 41.354.307 Employees social welfare expenses Beban promosi 27.451.336 29.479.191 Promotion expenses Beban administrasi 20.654.403 18.724.632 Administration expenses Bagian laba entitas asosiasi 215.165.602 307.064.533 Income portion from associates Lainnya 213.024.472 52.788.805 Others Subtotal 642.536.323 61.454.484 Sub-total Taksiran rugi pajak 418.546.947 126.319.607 Estimated tax loss Rekonsiliasi antara beban pajak penghasilan badan dengan jumlah teoritis beban pajak penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan badan dengan menggunakan tarif pajak yang berlaku adalah sebagai berikut: Reconciliation between corporate income tax expenses and the theoretical tax amount on profit before corporate income tax using the applicable tax rate is as follows: Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31, 2016 2015 Laba sebelum pajak penghasilan Income before corporate income tax Badan menurut laporan laba as shown in the consolidated rugi dan penghasilan komprehensif statement of profit or loss and lain konsolidasian 1.787.118.539 1.579.209.772 other comprehensive income Dikurangi: Less: Laba entitas anak sebelum Income before corporate income tax pajak penghasilan badan 812.616.869 724.610.196 of subsidiaries Pendapatan kena pajak final 2.035.584.940 1.042.373.667 Income subject to final tax Rugi sebelum pajak Loss before corporate income tax penghasilan badan - Perusahaan 1.061.083.270 187.774.091 expenses - the Company Pajak penghasilan dihitung Income tax calculated at dengan tarif yang berlaku 265.270.818 46.943.523 applicable rate Dampak perbedaan permanen: Effect of permanent differences: Beban bunga 156.667.458 59.796.631 Interest expenses Beban umum 21.415.786 20.942.720 General expenses Beban kesejahteraan karyawan 15.935.721 10.338.577 Employees social welfare expenses Beban promosi 6.862.834 7.369.798 Promotion expenses Beban administrasi 5.163.601 4.681.158 Administration expenses Bagian laba entitas asosiasi 53.791.400 76.766.133 Income portion from associates Lainnya 53.256.118 13.197.201 Others Perusahaan 59.760.700 7.383.571 The Company Entitas anak 309.664.468 231.512.719 Subsidiaries Beban pajak penghasilan badan 249.903.768 224.129.148 Corporate income tax expense FINANCIAL STATEMENT 773 laporan Tahunan 2016 Annual Report The original consolidated financial statements included herein are in the Indonesian language. PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for The Year then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 88 21. PERPAJAKAN lanjutan 21. TAXATION continued c. Pajak penghasilan badan lanjutan c. Corporate income tax continued Perhitungan taksiran rugi pajak untuk tahun yang berakhir pada tanggal 31 Desember 2016 di atas akan menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Badan Tahun 2016. The above calculation of estimated fiscal loss for the year ended December 31, 2016 will be used as a basis in filling the 2016 annual corporate income tax return. d. Rincian beban pajak penghasilan dan final adalah sebagai berikut: d. The details of Income tax expenses and final tax expenses are as follows: Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31, 2016 2015 Beban pajak final Final tax expense Perusahaan 216.744.083 111.843.791 The Company Entitas anak 36.434.465 6.619.749 Subsidiaries Subtotal 253.178.548 118.463.540 Sub-total Beban pajak penghasilan badan Corporate income tax expense Kini Current Perusahaan - - The Company Entitas anak 237.965.664 259.454.472 Subsidiaries Subtotal 237.965.664 259.454.472 Sub-total Tangguhan Deferred Perusahaan 13.985.473 22.057.907 The Company Entitas anak 2.047.369 13.267.417 Subsidiaries Subtotal 11.938.104 35.325.324 Sub-total Total 249.903.768 224.129.148 Total e. Perhitungan beban pajak penghasilan kini - tahun berjalan dan taksiran lebih bayar dan kurang bayar pajak penghasilan badan adalah sebagai berikut: e. The calculation of current income tax expense - current year and estimated overpayment and underpayment of corporate income tax are as follows: Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31, 2016 2015 Taksiran penghasilan kena pajak Estimated taxable income Perusahaan - - The Company Entitas anak 951.862.656 1.037.817.892 Subsidiaries Jumlah taksiran penghasilan kena pajak 951.862.656 1.037.817.892 Total estimated taxable income Beban pajak penghasilan badan tahun berjalan Corporate income tax expense - current Perusahaan - - The Company Entitas anak 237.965.664 259.454.472 Subsidiaries Jumlah beban pajak penghasilan Corporate income tax expense badan menurut laporan laba rugi per consolidated statements of dan penghasilan komprehensif lain profit or loss and other konsolidasian 237.965.664 259.454.472 comprehensive income