BIAYA AKRUAL ACCRUED EXPENSES

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 79 15. PERPAJAKAN lanjutan 15. TAXATION continued e. Beban Manfaat Pajak Tangguhan e. Deferred Tax Expense Benefit Beban manfaat pajak tangguhan atas beda temporer untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: The deferred tax expense benefit on temporary differences for the years ended December 31, 2015 and 2014 are as follows: Tahun yang berakhir pada tanggal 31 Desember Years ended December 31 Disajikan Kembali- Catatan 35 As Restated-Note 35 2015 2014 Perusahaan The Company Penyisihan keusangan persediaan 956.491 960.934 Allowance for inventory obsolescence Beban imbalan kerja 49.490 153.760 Employee benefits Depreciation of property, plant Penyusutan aset tetap 224.206 86.686 and equipment Neto 1.131.207 1.201.380 Net Investasi pada entitas asosiasi dan lainnya 96.409 288.607 Investment in associate and others Neto 1.227.616 912.773 Net Entitas Anak Subsidiaries Depreciation of property, plant Penyusutan aset tetap 130.763 76.018 and equipment Hak atas tanah yang ditangguhkan - 35.909 Deferred land right Rugi fiskal - 5.774 Fiscal loss Amortisasi hak guna bangunan - 3.712 Amortization of land right Beban imbalan kerja 277.996 76.201 Employee benefits Akrual bonus 3.709 14.011 Accrued bonus Penyisihan keusangan persediaan 3.529 2.720 Allowance for inventory obsolescence Penyisihan atas kerugian penurunan Allowance for impairment losses nilai piutang usaha 5.575 16 on trade receivables Dampak hilangnya Effect of loss kendali atas entitas anak - 7.381 of control of a subsidiary Neto 160.046 21.084 Net Manfaat pajak tangguhan - neto 1.067.570 891.689 Deferred tax expense benefit - net Beban manfaat pajak tangguhan diakui sebagai berikut: The deferred tax expense benefit was recognized as follows: Tahun yang berakhir pada tanggal 31 Desember Years ended December 31 Disajikan Kembali- Catatan 35 As Restated-Note 35 2015 2014 Dikreditkan ke laba rugi 1.208.562 819.376 Recognized in profit or loss Dibebankan dikreditkan ke Recognized in other penghasilan komprehensif lain 140.992 72.313 comprehensive income Total 1.067.570 891.689 Total the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 80 15. PERPAJAKAN lanjutan 15. TAXATION continued

f. Aset Liabilitas Pajak Tangguhan

f. Deferred Tax Assets Liabilities

Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: The details of deferred tax assets and liabilities are as follows: 31 Desember December 31 Disajikan Kembali- Catatan 35 As Restated-Note 35 2015 2014 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Penyisihan keusangan Allowance for inventory persediaan 3.226.470 2.269.979 obsolescence Penyisihan imbalan kerja 1.345.252 1.394.742 Employee benefits liability Depreciation of property, Penyusutan aset tetap 23.276 - plant and equipment Sub-total 4.594.998 3.664.721 Sub-total Liabilitas pajak tangguhan Deferred tax liabilities Depreciation of property, Penyusutan aset tetap - 200.930 plant and equipment Investasi pada entitas asosiasi dan lainnya 444.154 540.563 Investment in associate and others Aset pajak tangguhan - neto 4.150.844 2.923.228 Deferred tax assets - net Entitas Anak Subsidiaries Aset liabilitas pajak tangguhan Deferred tax assets liabilities Penyisihan imbalan kerja - 132.086 Employee benefits liability Akrual bonus - 20.099 Accrued bonus Depreciation of property, Penyusutan aset tetap - 70.821 plant and equipment Aset pajak tangguhan - neto - 81.364 Deferred tax assets - net Penyisihan imbalan kerja 171.164 317.074 Employee benefits liability Penyisihan atas kerugian Allowance for impairment losses penurunan nilai piutang usaha 9.777 15.352 on trade receivables Allowance for inventory Penyisihan keusangan persediaan 5.991 9.520 obsolescence Depreciation of property, plant Penyusutan aset tetap 1.156.436 1.216.378 and equipment Akrual bonus 16.390 - Accrued bonus Liabilitas pajak tangguhan - neto 953.114 874.432 Deferred tax liabilities - net Untuk tujuan penyajian dalam laporan posisi keuangan konsolidasian, klasifikasi aset atau liabilitas pajak tangguhan untuk setiap perbedaan temporer di atas ditentukan berdasarkan posisi pajak tangguhan neto aset neto atau liabilitas neto setiap entitas. For purposes of presentation in the consolidated statement of financial position, the asset or liability classification of the deferred tax effect of each of the above temporary differences is determined based on the net deferred tax position net assets or net liabilities on a per entity basis. Realisasi dari aset pajak tangguhan Grup bergantung pada profitabilitas operasi di masa yang akan datang. Aset pajak tangguhan diakui bila kemungkinan besar laba kena pajak pada masa yang akan datang akan tersedia berdasarkan perkiraan dari manajemen. Manajemen berpendapat bahwa aset pajak tangguhan Grup yang diakui dapat direalisasi sepenuhnya. The realization of the deferred tax assets of the Group is dependent upon the profitability of operations in the future. Deferred tax assets are recognized to the extent that future taxable profits will be available based on management’s estimates. The management is of the opinion that the deferred tax assets of the Group recognized are fully recoverable.