UTANG LAIN-LAIN OTHER PAYABLES

PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 Unaudited and December 31, 2016 Audited and the Three Months Ended March 31, 2017 and 2016 Unaudited Expressed in millions of rupiah, unless otherwise stated 78 17. PERPAJAKAN 17. TAXATION a. Pajak dibayar dimuka pada tanggal 31 Maret 2017 dan 31 Desember 2016 masing- masing terdiri dari pajak pertambahan nilai sebesar Rp1.834 dan Rp1.532. a. Prepaid taxes as of March 31, 2017 and December 31, 2016 consist of value added taxes amounting to Rp1,834 and Rp1,532, respectively. b. Utang pajak terdiri dari: b. Taxes payable consist of the following: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Pajak penghasilan Income taxes Pasal 21 9.774 13.207 Article 21 Pasal 22 3.766 1.607 Article 22 Pasal 23 6.078 569 Article 23 Pasal 25 36.073 32.161 Article 25 Pasal 26 141 17 Article 26 Pasal 29 23.709 14.319 Article 29 Pajak pertambahan nilai 34.207 49.882 Value added tax Lain-lain 390 586 Others Total 114.138 112.348 Total c. Rekonsiliasi antara laba sebelum beban pajak penghasilan, seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian, dan taksiran penghasilan kena pajak Perusahaan adalah sebagai berikut: c. The reconciliation between income before income tax expense, as shown in the consolidated statement of profit or loss and other comprehensive income, and estimated taxable income of the Company is as follows: 2017 2016 Tiga Bulan Tiga Bulan Three Months Three Months Laba sebelum beban pajak penghasilan Income before income tax expense menurut laporan laba rugi dan per consolidated statement penghasilan komprehensif of profit or loss and other lain konsolidasian 622.577 1.230.394 comprehensive income Laba Entitas Anak sebelum Profit of Subsidiaries before beban pajak penghasilan corporate income tax badan - neto 6.327 41.142 expense - net Pembalikan atas jurnal eliminasi Reversal of inter-company antar perusahaan pada eliminating entries saat konsolidasi 117 113 during consolidation Laba Perusahaan sebelum Income before income tax pajak penghasilan 629.021 1.189.365 attributable to the Company Ditambah dikurangi: Add deduct: Beda temporer Temporary differences Imbalan kerja jangka pendek 57.461 14.406 Short-term employee benefits Beban keuangan, selisih kurs dan beban lainnya Finance charges, foreign sehubungan dengan exchange and other transaksi sewa expenses in relation to pembiayaan - neto 2.126 1.953 lease transactions - net Provisi pembalikan untuk Provision reversal for keusangankerugian persediaan 802 2.497 inventory obsolescencelosses PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 Unaudited and December 31, 2016 Audited and the Three Months Ended March 31, 2017 and 2016 Unaudited Expressed in millions of rupiah, unless otherwise stated 79 17. PERPAJAKAN lanjutan 17. TAXATION continued 2017 2016 Tiga Bulan Tiga Bulan Three Months Three Months Penyusutan aset tetap, termasuk aset sewa Depreciation of fixed assets, pembiayaan 112.894 33.913 including leased assets Imbalan kerja jangka Long-term employee panjang 7.645 3.258 benefits Pembayaran utang sewa Payments of obligations under pembiayaan 2.457 4.767 finance lease Pembayaran untuk beban restorasi lahan bekas Payment for recultivation tambang Catatan 20 dan 30k 358 450 Notes 20 and 30k Lain-lain 36 40 Others 63.001 41.870 Beda tetap Permanent differences Beban-beban yang tidak dapat dikurangkan Non-deductible expenses Kenikmatan karyawan 14.994 5.272 Employee benefits Hubungan masyarakat 1.100 2.014 Public relations Sumbangan 584 1.542 Donations Lain-lain 1.478 1.611 Others Penghasilan yang pajaknya Income already subjected bersifat final - neto setelah pajak 109.178 127.865 to final tax- net of tax Laba rugi selisih kurs mata uang Foreign currency exchange gain asing dari lindung nilai arus kas 85 3.067 loss from cash flow hedge Bagian atas laba neto entitas Equity in net earnings of asosiasi - neto 894 3.639 associated companies - net 91.831 124.132 Taksiran penghasilan kena Estimated taxable income pajak Perusahaan 474.189 1.107.103 of the Company d. Rincian beban pajak penghasilan neto adalah sebagai berikut: d. The details of the net income tax expense are as follows: 2017 2016 Tiga Bulan Tiga Bulan Three Months Three Months Kini Current Perusahaan Company Periode berjalan 118.547 276.776 Current period Dikreditkan didebitkan ke penghasilan komprehensif Credited debited to other lain 21 767 comprehensive income Sub-total - Perusahaan Sub-total - Company dibebankan ke laba rugi 118.526 277.543 charged to profit and loss Entitas Anak - periode berjalan 7.537 11.054 Subsidiaries - current period Total beban pajak - kini 126.063 288.597 Total current income tax expense