Aset Tetap Property and Equipment

PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah Nilai wajar tanah pada tanggal 30 September 2016 sebesar Rp 891.025.534.750 berdasarkan laporan KJPP Toto Suharto Rekan, penilai independen No.P.PP.16.00.0302.R2 tanggal 3 Februari 2017. The fair value of the landrights as of September 30, 2016 amounted to Rp 891,025,534,750 based on the report of KJPP Toto Suharto Rekan, independent appraisers No.P.PP.16.00.0302.R2 dated February 3, 2017. Pendekatan yang digunakan penilai independen dalam melakukan revaluasi tanah adalah pendekatan pasar, yaitu dengan cara membandingkan beberapa data jual beli dari tanah yang terletak disekitar properti yang dinilai, yang akhirnya dapat ditarik suatu kesimpulan. An approach used on the landrights revaluation by the independent appraisers is market approach which is done by comparing several sales and purchases from the landrights that is located nearby the landrights being appraised, which eventually can draw a conclusion. Penentuan nilai wajar didukung oleh bukti-bukti pasar. Fair value determinations is supported by market evidences. Asumsi yang digunakan adalah inspeksi lapangan terhadap kondisi fisik objek penilaian yang dikemukakan sesuai dengan kondisi yang terlihat, sehingga tidak dimaksudkan untuk memeriksa kondisi aset tidak terlihat secara detail, tersembunyi atau tidak memungkinkan untuk dilihat. The assumption used is field inspection toward the physical condition of the evaluation object presented in accordance with the visible condition, thus is not meant for examining the not visible assets condition in detail , concealed or did not make it possible to be seen. 14. Aset Lain-lain 14. Other Assets Akun ini terdiri dari : This account consists of: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Aset Tidak Berwujud 3,845,380,409 3,044,684,247 1,850,440,830 1,864,197,419 Intangible Assets Jaminan 3,446,859,776 2,956,405,484 3,061,800,897 854,618,788 Deposit Lain-lain masing-masing Others each Below Rp 1 billion dibawah Rp1 Miliar 222,914,000 37,856,365 7,122,479,962 7,527,754,192 Total 7,515,154,185 6,038,946,096 12,034,721,689 10,246,570,399 Total Aset tidak berwujud merupakan pengembangan software untuk sistem yang digunakan di AFI, dan sampai 30 September 2016 belum digunakan. Intangible assets represent software development of systems that used in AFI, and until September 30, 2016 have not been used. 15. Utang Usaha 15. Trade Payables Akun ini terdiri dari : This account consists of: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Pihak Ketiga Third Parties PT Toyota Astra Motor 97,410,337,241 42,558,470,657 9,484,794,468 38,345,112,882 PT Astra Otoparts Tbk 27,360,377,000 30,070,121,196 19,266,305,170 18,402,373,452 PT Shell Indonesia 7,778,080,316 12,076,772,235 13,175,831,516 4,048,678,499 PT Sabda Jaya 6,303,539,393 11,460,436,055 20,216,569,628 17,790,813,920 PT Denso Sales Indonesia 5,870,647,514 10,172,448,922 8,776,279,504 7,331,452,596 PT Wiraswasta Gemilang Indonesia 3,649,355,000 5,641,185,636 5,118,957,938 -- PT Osram Indonesia 2,073,737,964 1,424,528,250 1,221,927,200 -- PT Meizatama 1,092,828,000 1,139,193,000 918,610,000 789,019,000 PT Nusa Persadatama Niaga 773,384,650 1,425,910,150 869,262,850 1,064,286,300 Lain-lainOthers Masing-masing Di bawah Rp 1.000.000.000 Each Below Rp 1,000,000,000 24,367,379,578 24,706,279,416 18,210,598,830 25,572,757,702 Total 176,679,666,656 140,675,345,517 97,259,137,104 113,344,494,351 400 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah Tidak ada utang usaha dari pihak berelasi. Utang usaha seluruhnya dalam mata uang Rupiah. There are no trade payable from related parties. All Trade payables are in Rupiah currency. 16. Liabilitas Jangka Pendek Lainnya 16. Other Short Term Financial Liabilities Akun ini terdiri dari : This account consists of: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Pihak Berelasi Catatan 32 10,092,174,370 49,933,037,280 21,063,671,961 6,740,157,363 Related Parties Note 32 Pihak Ketiga Third Parties Titipan Uang Muka 102,861,714,811 102,933,058,832 99,581,247,235 78,125,393,234 Advance Deposits Utang Dealer Pembiayaan 31,316,694,658 100,866,392,147 75,498,354,380 47,434,028,659 Finance Dealer Payables Titipan Asuransi 29,223,941,999 15,717,624,254 28,389,495,169 6,270,002,480 Insurance Deposits Pembayaran Dimuka 14,213,021,988 15,434,238,518 18,626,305,361 13,810,337,880 Advance Payment Utang Jasa Service 139,943,375 965,950,108 393,893,229 898,050,841 Service fee Lain-lain masing-masing Others Below Rp 1 billion dibawah Rp1 Miliar 985,325,915 17,606,413,502 16,528,357,953 10,262,298,273 \ \ \ Sub Total 178,740,642,746 253,523,677,361 239,017,653,327 156,800,111,367 Sub Total Total 188,832,817,116 303,456,714,641 260,081,325,288 163,540,268,730 Total Titipan uang muka merupakan uang muka debitur yang akan dibayarkan kepada para dealer pada saat kelengkapan administratif terpenuhi. Advance deposits represent advances from the customers which will be paid to the dealers based on completeness of administrative requirement. Utang dealer pembiayaan merupakan pengajuan pembiayaan calon debitur yang disetujui oleh Grup yang belum dibayarkan ke masing-masing dealer. Finance dealer payables represent consumer financing applications that have been approved but have not been paid by the Group to each dealer. Utang lain-lain merupakan utang iuran Jamsostek dan titipan debitur atas biaya Fidusia dan biaya perpanjangan STNK yang belum disetorkan. Other payables is contributions of Social Security and debtors deposit at the expense of Fiducia and Vehicle Registration Certificate Renewal Fees that not paid. 17. Beban Akrual 17. Accrued Expenses Akun ini terdiri dari : This account consists of: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Insentif 35,536,455,759 10,800,400,403 8,181,639,593 6,385,178,838 Incentives Bunga Bank 14,528,135,409 15,443,162,620 15,141,267,069 10,297,930,936 Bank Interest Lain-lain Masing-masing dibawah Others Each Below 1 Billion 1 Miliar 17,483,285,396 24,970,490,236 17,044,647,836 14,668,288,819 Total 67,547,876,564 51,214,053,259 40,367,554,498 31,351,398,593 Total Akun insentif terdiri dari bonus, subsidi yang diberikan oleh NRM, entitas anak. Incentives consist of bonus, subsidies which given by NRM, a subsidiary. Beban akrual lain-lain merupakan beban asuransi, perawatan kendaraan sewa dan jasa audit. Accrued expenses - others represent insurance, rental vehicles maintenance expenses and audit fee. 401 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah 18. Perpajakan 18. Taxation Akun ini terdiri dari : This account consists of: a. Pajak Dibayar di Muka a. Prepaid Taxes 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Pajak Pertambahan Nilai Value Added Taxes Perusahaan 36,694,576 -- -- -- The Company Entitas Anak 27,771,645,664 14,601,592,017 9,769,912,123 12,627,489,102 Subsidiaries Pajak Dibayar di Muka Prepaid Taxes Perusahaan The Company Pasal 28A - 2011 108,010,282 108,010,282 108,010,282 108,010,282 Article 28A - 2011 Pasal 28A - 2016 403,531,148 Article 28A - 2016 Pasal 21, 22, 25 dan 23 67,522,326 -- -- -- Article 21, 22, 25 and 23 Pasal 4 Ayat 2 43,650,000 198,687,500 371,287,500 -- Article 4 2 Entitas Anak Subsidiaries Pasal 28A - 2015 4,581,414,804 4,637,894,602 -- -- Article 28A - 2015 Pasal 28A - 2014 -- 20,292,115,995 20,344,645,516 -- Article 28A - 2014 Total 33,012,468,800 39,838,300,396 30,593,855,421 12,735,499,384 Total Pada tahun 2015 PT Andalan Finance Indonesia menerima Surat Ketetapan Pajak SKP dan Surat Tagihan Pajak STP dengan total sebesar Rp11.681.298.090 sebagai berikut: On year 2015, PT Andalan Finance Indonesia has received Tax Assessment letter SKP and Tax Collection Letter STP with total amount Rp11,681,298,090 as follows: Tahun Objek Masa Nomor Tanggal Jumlah Pajak Pajak Pajak Hasil Terbit Kurang Year of Tax Month Pemeriksaan Date Bayar Pajak Tax Objects Tax No. SKP STP of Issuance Amount of Under Payment Rp Surat Tagihan Pajak STP dan Surat Ketetapan Pajak SKPTax Assessment Letter and Tax Collection letter 2013 Surat Tagihan Pajak STP PPN Nop em b erNovem b er 005661071300715 30 Nop em b er 2015 3,903,323 Tax Collection letter - Value Added Tax November 30, 2015 2013 Surat Tagihan Pajak STP PPh Pasal 23 Peb ruariFeb ruary 001651031300715 30 Nop em b er 2015 424,489 Tax Collection letter - income Tax Art 23 November 30, 2015 2013 Surat Tagihan Pajak STP PPh Pasal 23 MeiMay 001661031300715 30 Nop em b er 2015 53,332 Tax Collection letter - income Tax Art 23 November 30, 2015 2013 Surat Tagihan Pajak STP PPh Pasal 23 JuniJune 001671031300715 30 Nop em b er 2015 2,095 Tax Collection letter - income Tax Art 23 November 30, 2015 2013 Surat Tagihan Pajak STP PPN Dalam Negeri Sep t em b erSeptember 005651071300715 30 Nop em b er 2015 5,511,944 Tax Collection letter - Local VAT November 30, 2015 2013 Surat Tagihan Pajak STP PPh Pasal 2529 Bad an TahunYear 2013 002461061300715 30 Nop em b er 2015 1,000,000 Tax Collection letter - income Tax Art 2529 CIT November 30, 2015 2013 Surat Tagihan Pajak STP PPh Pasal 21 Desem b erDecember 003711011300715 30 Nop em b er 2015 100,000 Tax Collection letter - income Tax Art 21 November 30, 2015 2013 Surat Ket et ap an Pajak Nihil SKPN PPh Pasal 21 Januari - Desem b er 000025431300715 30 Nop em b er 2015 -- Nil Tax Assessment letter - Income Tax Art 21 January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPh Pasal 23 Januari - Desem b er 000092031300715 30 Nop em b er 2015 133,119,430 Tax Underpayment Assessment Letter Income - Tax art 23 January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPh Final d an Fiskal Luar Negeri Januari - Desem b er 000022401300715 30 Nop em b er 2015 8,267,332 Tax Underpayment Assessment Letter Income - Final Tax and Exit Fiscal January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPh Pasal 21 Januari - Desem b er 000062011300715 30 Nop em b er 2015 3,117,753 Tax Underpayment Assessment Letter- Income Tax Art 21 January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPh Pasal 2529 Januari - Desem b er 000062011300715 30 Nop em b er 2015 2,156,491,268 Tax Underpayment Assessment Letter- Income Tax Art 2529 CIT January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er 000982071300715 30 Nop em b er 2015 21,320,468 Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er 000992071300715 30 Nop em b er 2015 10,263,650 Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er 001002071300715 30 Nop em b er 2015 7,647,530 Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er 001012071300715 30 Nop em b er 2015 12,261,386 Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015 2013 Surat Ket et ap an Pajak Nihil SKPN PPh Pasal 21 Januari - Desem b er 000855071300715 30 Nop em b er 2015 -- Nil Tax Assessment letter - Income Tax Art 21 January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er 001022071300715 30 Nop em b er 2015 1,452,000 Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015 402 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah Tahun Objek Masa Nomor Tanggal Jumlah Pajak Pajak Pajak Hasil Terbit Kurang Year of Tax Month Pemeriksaan Date Bayar Pajak Tax Objects Tax No. SKP STP of Issuance Amount of Under Payment Rp 2013 Surat Ket et ap an Pajak Nihil SKPN PPh Pasal 21 Januari - Desem b er 000865071300715 30 Nop em b er 2015 -- Nil Tax Assessment letter - Income Tax Art 21 January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er 001032071300715 30 Nop em b er 2015 1,400,000 Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er 001042071300715 30 Nop em b er 2015 55,119,442 Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er 001052071300715 30 Nop em b er 2015 19,136,364 Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er 001062071300715 30 Nop em b er 2015 39,033,232 Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015 2,479,625,038 2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er 001072071300715 30 Nop em b er 2015 8,365,157,320 Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015 2013 Surat Tagihan Pajak STP PPN Desem b erDecember 005671071300715 30 Nop em b er 2015 836,515,732 Tax Collection letter - Value Added Tax November 30, 2015 9,201,673,052 11,681,298,090 AFI telah membayar sebesar Rp11.271.406.443 setelah dikurangi diskon pajak sebesar Rp409.891.647 atas tagihan dan kurang bayar pajak ini pada tanggal 30 Desember 2015. AFI paid Rp11,271,406,443 net of tax discount amounting to Rp409,891,647 of these collection notices and underpayments on December 30, 2015. Atas surat-surat perpajakan diatas AFI akan mengajukan keberatan atas STP No. 005671071300715 dan SKP No. 001072071300715 sebesar Rp9.201.673.052 dan sisanya sebesar Rp2.069.733.391 dicatat sebagai beban pajak dalam laba rugi. Pada tahun 2016, keberatan tersebut dibatalkan dan dibebankan pada tahun berjalan, sehubungan dengan AFI menerima Surat Keterangan Pajak No: KET-216PPWPJ.2016 pada tanggal 26 Agustus 2016 dengan jumlah aset pengampunan pajak sebesar Rp1.000.000.000. On these tax notices AFI filed an objection on Tax Collection Letter STP No. 005671071300715 and Tax Assessment letter SKP 001072071300715 amounting to Rp9,201,673,052 and remaining of Rp2,069,733,391 is recognized as tax expense in profit or loss. In 2016, the objection over taxes were cancelled and charged to the current year, in accordance with AFI obtained Tax Letter on August 26, 2016 No.: KET-216PPWPJ.2016 about asset tax amnesty amounted to Rp1,000,000,000. Pada tahun 2016, BMN menerima Surat Ketetapan Pajak Kurang Bayar SKPKB sebagai berikut: In year 2016, BMN received has an Underpayment Tax Assesment Letter SKPKB as follows: Tahun Objek Masa Nomor Tanggal Jumlah Pajak Pajak Pajak Hasil Terbit Kurang Year of Tax Month Pemeriksaan Date Bayar Pajak Tax Objects Tax No. SKP STP of Issuance Amount of Under Payment Rp 2011 SKPKB Pajak PenghasilanPasal 23 DesemberDecember 000012031150916 25 Juli 2016 SKPKB Income Tax Article 23 July 25, 2016 624,022,818 2013 SKPKB Pajak PenghasilanPasal 23 DesemberDecember 000012031350916 25 Juli 2016 SKPKB Income Tax Article 23 July 25, 2016 1,487,249,189 2014 SKPKB Pajak PenghasilanPasal 23 DesemberDecember 000012031450916 25 Juli 2016 SKPKB Income Tax Article 23 July 25, 2016 2,003,099,053 4,114,371,060 Pada tanggal 22 September 2016, BMN telah membayar SKPKB tersebut dan mencatatnya sebagai pajak kini. In September 22, 2016, BMN has paid the Underpayment Tax Assesment Letter and recorded as current tax. 403 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah Pada 31 Maret 2016, PT New Ratna Motor, entitas anak, menerima Surat Ketetapan Pajak Lebih Bayar No.0001640614511 16 atas kelebihan membayar Pajak Penghasilan Pasal 28A Tahun 2014 sebesar Rp6.526.449.469. Saldo ini telah diterima Perusahaan pada 28 April 2016. On March 31, 2016, PT New Ratna Motor, a subsidiary, received Overpayment Tax Letter No.000164061451116 for overpayment tax Income Tax Article 28A for the year 2014 amounting to Rp6,526,449,469. This amount was received by the Company on April 28, 2016. Pada 15 September 2015, PT Nasmoco Karangjati Motor, entitas anak dari PT Nasmoco, menerima Surat Perintah Membayar Kelebihan pajak SPMKP atas kelebihan membayar Pajak PPh 28A tahun 2014 sebesar Rp72.420.872. Saldo ini telah diterima perusahaan pada 19 September 2015. On September 15, 2015, PT Nasmoco Karangjati Motor, a subsidiary of PT Nasmoco, received Overpayment Tax Letter SPMKP for overpayment tax of PPh 28A for the year 2014 amounting to Rp72,420,872. This amount was received on September 19, 2015. Pada 31 Maret 2016, PT Nasmoco, entitas anak dari PT New Ratna Motor, menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No.000194061451116 atas kelebihan membayar Pajak PPh 28A Tahun 2014 sebesar Rp8.643.133.012. Saldo ini telah diterima perusahaan pada 28 April 2016. On March 31, 2015, PT Nasmoco, a subsidiary of PT New Ratna Motor, received Overpayment Tax Letter SKPLB No.000194061451116 for overpayment tax PPh 28A for the year 2014 amounting to Rp8,643,133,012. This amount was received on April 28, 2016. Pada 23 Mei 2015, PT Nasmoco Karangjati Motor NKM, entitas anak dari PT Nasmoco, menerima Surat Perintah Membayar Kelebihan pajak SPMKP atas kelebihan membayar Pajak Penghasilan Pasal 28A Tahun 2014 sebesar Rp56.479.797 Saldo ini telah diterima NKM pada 20 Juni 2016. On May 23, 2015, PT Nasmoco Karangjati Motor NKM, a subsidiary of PT Nasmoco, received Overpayment Tax Letter SPMKP for overpayment of Income Tax Article 28A for the Year 2014 amounting to Rp56,479,797. This amount was received by NKM on June 20, 2016. b. Utang Pajak

b. Taxes Payable

30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Rp Rp Rp Rp Pajak Penghasilan Income Taxes Perusahaan The Company Pasal 21 218,245,708 2,449,538,681 4,686,174,124 3,331,527,899 Article 21 Pasal 22 -- Article 22 Pasal 23 5,524,741 555,220,001 600,202,517 38,467,766 Article 23 Pasal 29 -- 7,090,917 56,691,234 3,105,745 Article 29 Sub Total 223,770,449 3,011,849,599 5,343,067,875 3,373,101,410 Sub Total Entitas Anak Subsidiaries Pasal 21 1,637,376,150 11,049,330,809 8,333,008,756 12,182,552,396 Article 21 Pasal 23 159,336,104 314,834,852 502,083,257 466,857,706 Article 23 Pasal 25 2,768,842,256 1,287,907,587 953,134,744 4,637,732,924 Article 25 Pasal 4 Ayat 2 1,621,587,020 2,433,690,561 624,213,211 1,244,193,887 Article 4 2 Pasal 29 38,247,853,513 1,322,871,910 2,212,121,720 14,224,306,500 Article 29 Sub Total 44,434,995,043 16,408,635,719 12,624,561,688 32,755,643,413 Sub Total Pajak Pertambahan Nilai Value Added Taxes Perusahaan -- 406,911,177 354,718,065 242,539,793 The Company Entitas Anak 7,928,896,110 7,152,870,285 15,785,151,279 7,884,426,782 Subsidiaries Sub Total 7,928,896,110 7,559,781,462 16,139,869,344 8,126,966,575 Sub Total Total 52,587,661,602 26,980,266,780 34,107,498,907 44,255,711,398 Total 404