PAJAK PENGHASILAN lanjutan INCOME TAXES continued

are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 106 23. PAJAK PENGHASILAN lanjutan 23. INCOME TAXES continued Perhitungan utang pajak penghasilan - Pasal 29 dan taksiran tagihan pajak penghasilan adalah sebagai berikut: lanjutan The computations of income tax payable - Article 29 and estimated claims for tax refund are as follows: continued Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31 2014 2013 Klaim atas pengembalian pajak Estimated claims for tax refund Perusahaan 11.693.633 - Company Entitas anak 16.728.260 22.688.961 Subsidiaries Taksiran tagihan pajak penghasilan 28.421.893 22.688.961 Estimated claims for tax refund Aset liabilitas pajak tangguhan pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The deferred tax assets liabilities as of December 31, 2014 and 2013 are as follows: 31 Desember 2014 31 Desember 2013 December 31, 2014 December 31, 2013 Perusahaan: Company: Aset pajak tangguhan Deferred tax assets Penyisihan bonus 3.713.662 2.587.657 Bonus provision Liabilitas imbalan kerja 1.455.486 1.336.631 Employee benefits liabilities Jumlah aset pajak tangguhan 5.169.148 3.924.288 Total deferred tax assets Liabilitas pajak tangguhan Deferred tax liability Aset keuangan tersedia untuk dijual 5.399.610 - Available-for-sale financial assets Aset liabilitas pajak tangguhan Deferred tax assets liability Perusahaan - neto 230.462 3.924.288 of the Company - net PT Indosiar Visual Mandiri IVM PT Indosiar Visual Mandiri “IVM” Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja 5.216.233 3.372.144 Employee benefits liabilities Penyisihan bonus dan Provision for employees’ bonuses tunjangan karyawan 9.185.000 5.000.000 and allowances Aset tetap dan aset lain-lain 6.979.047 5.176.618 Fixed assets and other assets Cadangan kerugian penurunan nilai Allowance for impairment losses piutang usaha 164.416 - of trade receivables Jumlah aset pajak tangguhan - IVM 21.544.696 13.548.762 Total deferred tax assets - IVM Liabilitas pajak tangguhan Deferred tax liabilities Aset tetap dan aset takberwujud 262.655.582 292.007.477 Fixed assets and intangible asset Liabilitas pajak tangguhan IVM - neto 241.110.886 278.458.715 Deferred tax liabilities of IVM - net Aset pajak tangguhan Deferred tax assets of entitas anak lainnya - neto 82.350.878 62.622.276 other subsidiaries - net Liabilitas pajak tangguhan Deferred tax liabilities of entitas anak lainnya - neto 92.750.104 98.227.658 other subsidiaries - net Aset pajak tangguhan - neto 82.350.878 66.546.564 Deferred tax assets - net Liabilitas pajak tangguhan - neto 334.091.452 376.686.373 Deferred tax liabilities - net are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 107 23. PAJAK PENGHASILAN lanjutan 23. INCOME TAXES continued