Pajak penghasilan - kini lanjutan Income tax - current continued 2016 Pajak Tangguhan Deferred Tax

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 78 16. PERPAJAKAN lanjutan 16. TAXATION continued

d. Pajak penghasilan - kini lanjutan

d. Income tax - current continued 2016

2015 Utang pajak penghasilan Income tax payable Entitas Induk 5.132.417 35.251.876.620 The Company Entitas Anak 33.365.106 1.322.950.315 Subsidiary Total utang pajak penghasilan 38.497.523 36.574.826.935 Total income tax payable Taksiran tagihan pajak penghasilan Claim for tax refund Entitas Anak 3.948.814.872 - Subsidiary Laba kena pajak tahun 2016 hasil rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan Entitas Induk. The 2016 taxable income resulted from the above reconciliation provides the basis for the filling of the Company‟s Annual Corporate Income Tax Return. Entitas Induk telah melaporkan laba kena pajak tahun 2015 seperti yang disebutkan di atas, dalam Surat Pemberitahuan Tahunan SPT Pajak Penghasilan Badan yang dilaporkan kepada Kantor Pelayanan Pajak KPP. The Company has reported the taxable income for 2015, as mentioned above, in the Annual Tax Return SPT of Corporate Income Tax which is submitted to the Tax Office.

e. Pajak Tangguhan

e. Deferred Tax

Rincian aset liabilitas pajak tangguhan berdasarkan beda temporer antara pelaporan komersial dan pajak dengan menggunakan tarif pajak yang berlaku pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: Details of deferred tax assets liabilities from temporary differences between commercial and tax reporting by using the applicable tax rate as of December 31, 2016 and 2015, are as follows: 2016 Saldo Awal Beginning Balance Efek Translasi Effect of Translation Manfaat Beban Pajak Tangguhan Deferred Tax Benefits Expenses Dikreditkan pada Penghasilan Komprehensif Lain Credited to Other Comprehensive Income Saldo Akhir Ending Balance Liabilitas pajak tangguhan - Entitas Induk Deferred tax liabilities- The Company Liabilitas imbalan kerja karyawan 5.349.882.856 - 894.728.142 383.016.541 5.861.594.457 Liabilities for employee benefits Penyisihan penurunan nilai dan persediaan usang 657.353.171 - 322.159.474 - 979.512.645 Allowance for impairment and obsolescence of inventories Penyusutan 19.650.943.645 - 8.619.065.155 - 28.270.008.800 Depreciation Sewa 104.887.869 - 150.856.882 - 255.744.751 Leases Total liabilitas pajak tangguhan - Entitas Induk 13.748.595.487 - 7.553.034.421 383.016.541 21.684.646.449 Total deferred tax liabilities - the Company Liabilitas pajak tangguhan -Entitas Anak - - 50.834.533 - 50.834.533 Deferred tax liabilities- Subsidiaries Aset pajak tangguhan - Entitas Anak 7.606.395.199 124.533.165 18.860.365.929 1.100.373.042 25.490.921.251 Deferred tax assets - Subsidiaries Total aset pajak tangguhan 6.142.200.288 124.533.165 11.256.496.975 1.483.389.583 3.755.440.269 Total deferred tax assets 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 79 16. PERPAJAKAN lanjutan 16. TAXATION continued