UTANG USAHA TRADE PAYABLES

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 70 15. PERPAJAKAN 15. TAXATION a. Utang Pajak a. Taxes Payable Utang pajak terdiri dari: Taxes payable consist of: 30 Juni 31 Desember June 30 December 31 2016 2015 Utang pajak penghasilan Income tax payable Perusahaan 1.993.542 - The Company Entitas Anak 28.900 398.037 Subsidiaries 2.022.442 398.037 Utang pajak lainnya Other taxes accrued and withheld Perusahaan: The Company: Pajak penghasilan Income taxes Pasal 21 3.429 73.193 Article 21 Pasal 23 5.076 9.023 Article 23 Pasal 25 19.497 - Article 25 Pasal 26 2.468 83.780 Article 26 Pasal 42 Final 1.384 6.052 Article 42 Final 31.854 172.048 Entitas Anak: Subsidiaries: Indonesia Indonesia Pajak penghasilan Income taxes Pasal 21 17.385 14.897 Article 21 Pasal 23 4.257 11.197 Article 23 Pasal 25 46.603 28.132 Article 25 Pasal 26 2.490 1.482 Article 26 Pasal 4 2 Final 4.652 16.278 Article 4 2 Final 75.387 71.986 Total 2.129.683 642.071 Total b. Beban Pajak Kini b. Current Tax Expense Rekonsiliasi antara laba sebelum pajak final dan pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan penghasilan kena pajak Perusahaan untuk enam bulan yang berakhir pada tanggal- tanggal 30 Juni 2016 dan 30 Juni 2015 adalah sebagai berikut: A reconciliation between income before final tax and income tax, as shown in the consolidated statements of profit or loss and other comprehensive income and the taxable income of the Company for the six month ended June 30, 2016 and June 30, 2015 is as follows: the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 71 15. PERPAJAKAN lanjutan 15. TAXATION continued Enam bulan yang berakhir pada tanggal 30 Juni Six months ended June 30 2016 2015 Laba sebelum pajak final dan pajak Income before final tax and income tax penghasilan menurut laporan laba per consolidated statements of rugi dan penghasilan komprehensif profit and loss and other lain konsolidasian 11.320.042 6.351.242 comprehensive income Ditambah dikurangi: Add deduct: Eliminasi 489.125 1.587.051 Elimination Laba rugi sebelum beban pajak final Income loss before final tax and income Dan pajak penghasilan entitas anak 528.289 574.135 tax expense of subsidiaries Laba sebelum beban pajak penghasilan Income before income tax expense Perusahaan 11.280.878 8.512.428 attributable to the Company Ditambah dikurangi beda temporer: Add deduct temporary differences: Penyisihan Allowance for keusangan persediaan - neto inventory obsolescence - net Beban imbalan kerja 368.822 298.950 Employee benefits Depreciation of property, plant Penyusutan aset tetap 65.404 231.966 and equipment Gain on disposal of property, plant Laba atas pelepasan aset tetap - 27.843 and equipment Ditambah dikurangi beda tetap: Add deduct permanent differences: Sumbangan, jamuan dan perayaan 21.897 21.068 Donation, entertainment and celebration Penghasilan yang pajaknya bersifat final Income already subjected to final tax Deviden - 2.282.500 Dividend Sewa 75.398 184.092 Rental income Bunga 12.889 11.262 Interest income Penghasilan kena pajak Taxable income attributable - Perusahaan 11.648.714 6.614.400 to the Company Perhitungan utang pajak penghasilan adalah sebagai berikut: The computation of the income tax payable is as follows: Enam bulan yang berakhir pada tanggal 30 Juni Six months ended June 30 2016 2015 Beban pajak - kini Current tax expense Perusahaan 2.912.178 1.653.600 The Company Entitas anak 285.885 714.204 Subsidiaries 3.198.063 2.367.804 Pajak penghasilan dibayar di muka Prepayments of income taxes Perusahaan The Company Pasal 23 40.548 40.064 Article 23 Pasal 25 858.591 4.094.622 Article 25 899.139 4.134.686 Entitas anak - - Subsidiaries Total pajak penghasilan dibayar di muka 899.138 4.134.686 Total prepayments of income taxes Utang pajak penghasilan Pasal 29 Income tax payable Article 29 Perusahaan 2.013.039 - The Company Entitas anak - - Subsidiaries Utang pajak penghasilan 2.013.039 - Income tax payable