Beban Akrual Accrued Expenses

PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah c. Manfaat Beban Pajak Penghasilan c. Income Tax Benefit Expense 30 Sep 2016 30 Sep 2015 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Tidak Diaudit Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 6 Bulan Month Sep 30, 2015 12 Bulan Month 12 Bulan Month 12 Bulan Month Unaudited 9 Bulan Month Rp Rp Rp Rp Rp Pajak Kini Current Tax Perusahaan -- 2,607,286,511 930,692,298 964,669,218 908,762,587 The Company Entitas Anak 66,207,378,276 32,322,157,165 39,235,643,430 45,324,933,656 79,791,649,314 Subsidiaries Sub Total 66,207,378,276 34,929,443,676 40,166,335,728 46,289,602,874 80,700,411,901 Sub Total Pajak Tangguhan Deferred Tax Perusahaan 17,133,527 16,663,723 22,218,297 21,064,004 9,290,050 The Company Entitas Anak 5,897,190,843 1,386,431,328 3,092,209,387 2,463,842,614 389,421,054 Subsidiaries Sub Total 5,914,324,370 1,403,095,051 3,114,427,684 2,442,778,610 380,131,004 Sub Total Total 60,293,053,906 33,526,348,625 37,051,908,044 43,846,824,264 81,080,542,905 Total Rekonsiliasi antara laba sebelum beban pajak penghasilan yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan laba fiskal untuk periode-periode yang berakhir pada tanggal 30 September 2016, 31 Desember 2015, 2014 dan 2013, adalah sebagai berikut: Reconciliation between gain before income tax expense presented in the consolidated interim statement of profit or loss and other comprehensive income and fiscal income for the periods ended September 30, 2016, December 31, 2015, 2014 and 2013 are as follows: 30 Sep 2016 30 Sep 2015 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Sep 30, 2015 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 9 Bulan Month Disajikan Kembali Disajikan Kembali Disajikan Kembali Disajikan Kembali Restated Restated Restated Restated Tidak Diaudit 12 Bulan Month 12 Bulan Month 12 Bulan Month Unaudited Catatan 41 Catatan 41 Catatan 41 9 Bulan Month Note 41 Note 41 Note 41 Catatan 41 Note 41 Rp Rp Rp Rp Rp Laba Sebelum Pajak Menurut Profit Before Tax per Consolidated Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss Komprehensif lain 248,627,026,794 142,598,592,742 169,863,836,431 203,936,538,996 329,722,397,416 Less Dikurangi Profit of Subsidiaries Before Income Tax Laba Entitas Anak Sebelum Beban Pajak Penghasilan 324,706,395,000 193,447,306,000 278,070,360,000 240,726,992,000 356,697,273,708 Elimination Eliminasi 87,897,573,655 53,414,579,068 149,227,678,000 81,388,203,661 56,210,215,026 Income Before Tax of the Parent Company Laba Sebelum Pajak Perusahaan Induk 11,818,205,449 2,565,865,810 41,021,154,431 44,597,750,657 29,235,338,733 Income Before Tax of the Parent Company Perbedaan Waktu Temporary Difference on Provision for Cadangan Kesejahteraan Karyawan 68,534,107 68,903,015 91,870,686 79,157,212 37,160,199 Allowance for Post-employment Benefits Total Perbedaan Waktu 68,534,107 68,903,015 91,870,686 79,157,212 37,160,199 Total Temporary Difference Perbedaan Tetap Permanent Difference Rugi Pelepasan Investasi Asosiasi 6,097,281,694 -- -- -- -- Loss on disposal investment in associated Pendapatan Dividen 17,820,000,000 -- 37,600,000,000 38,750,000,000 20,250,000,000 Dividend Income Cadangan Penurunan Nilai Piutang 9,380,500,000 -- -- -- Provision for Impairment of Account Receivables Beban Pajak 1,566,582,212 1,230,964,357 1,641,285,809 1,447,272,476 174,233,335 Tax Expenses Natura 310,390,771 -- -- -- Natura Pengobatan Karyawan -- 41,823,809 55,765,079 205,142,403 422,393,239 Medical for Employee Jamuan 26,273,196 6,139,381 8,185,841 5,217,104 8,329,110 Representation Penghasilan Bunga 839,253,048 601,978,028 802,637,371 177,343,779 1,435,736,186 Interest Income Penghasilan yang Dikenakan Pajak Final 2,092,428,000 1,324,500,000 1,766,000,000 2,296,100,000 1,834,204,000 Revenue Already Subjected to Final Tax Lain-lain 1,057,583,191 9,297,812,000 1,297,289,454 861,378,000 2,483,056,000 Others Total Perbedaan Tetap 16,622,799,754 8,650,261,518 37,166,111,188 40,427,189,797 25,398,040,502 Total Permanent Difference Laba kena pajak Perusahaan 4,736,060,198 11,285,030,343 3,946,913,929 4,091,403,648 3,874,458,430 Taxable income of the Company Penghasilan Kena Pajak Perusahaan - Rounded - Net - Taxable Income Bersih- Dibulatkan 4,736,060,000 11,285,030,000 3,946,913,000 4,091,403,000 3,874,458,000 of the Company Perhitungan Pajak PPh 29 dengan Tarif 12,5 -- 213,970,989 56,035,951 58,181,605 54,809,737 Tax Calculation PPh 29 with rates 12.5 Perhitungan Pajak PPh 29 dengan Tarif 25 -- 2,393,315,522 874,656,347 906,487,613 853,952,850 Tax Calculation PPh 29 with rates 25 Total Pajak Kini -- 2,607,286,511 930,692,298 964,669,218 908,762,587 Total Current Tax Beban Pajak Kini Current Tax Expense Perusahaan -- 2,607,286,511 930,692,298 964,669,218 908,762,587 Parent Company Sub Total -- 2,607,286,511 930,692,298 964,669,218 908,762,587 Sub Total 405 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah 30 Sep 2016 30 Sep 2015 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Sep 30, 2015 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 9 Bulan Month Disajikan Kembali Disajikan Kembali Disajikan Kembali Disajikan Kembali Restated Restated Restated Restated Tidak Diaudit 12 Bulan Month 12 Bulan Month 12 Bulan Month Unaudited Catatan 41 Catatan 41 Catatan 41 9 Bulan Month Note 41 Note 41 Note 41 Catatan 41 Note 41 Rp Rp Rp Rp Rp Entitas Anak Subsidiaries PT New Ratna Motor 31,721,028,250 14,773,681,250 18,939,761,750 26,554,666,000 49,459,509,250 PT New Ratna Motor PT Andalan Finance Indonesia 27,386,503,059 15,532,587,250 16,048,626,750 15,975,146,500 15,242,396,709 PT Andalan Finance Indonesia PT Nasmoco 1,527,901,500 -- -- -- 9,401,897,000 PT Nasmoco PT Nasmoco Bahtera Motor 4,012,409,250 1,665,579,750 2,646,575,000 1,854,862,250 3,432,867,592 PT Nasmoco Bahtera Motor PT Meka Adipratama 823,451,967 122,527,165 794,727,201 785,106,406 750,571,263 PT Meka Adipratama PT Chandra Pratama Motor 736,084,250 227,781,750 805,952,729 155,152,500 1,504,407,500 PT Chandra Pratama Motor Sub Total 66,207,378,276 32,322,157,165 39,235,643,430 45,324,933,656 79,791,649,314 Sub Total Total 66,207,378,276 34,929,443,676 40,166,335,728 46,289,602,874 80,700,411,901 Total Dikurangi: Pembayaran Pajak Dibayar Dimuka Less: Prepayment of Income Taxes Perusahaan 403,531,148 689,053,761 923,601,381 907,977,984 905,656,842 Parent Company Entitas Anak Subsidiaries PT New Ratna Motor 13,863,034,329 13,336,493,798 18,801,492,219 34,208,011,719 42,838,850,410 PT New Ratna Motor PT Andalan Finance Indonesia 11,289,375,600 11,250,218,891 15,056,135,854 13,763,183,835 8,922,279,008 PT Andalan Finance Indonesia PT Nasmoco Bahtera Motor 1,215,585,092 1,628,873,838 2,511,137,893 3,478,329,033 2,673,041,039 PT Nasmoco Bahtera Motor PT Nasmoco 898,779,992 2,853,825,941 4,637,894,602 9,801,826,648 8,998,713,548 PT Nasmoco PT Meka Adipratama 817,760,578 753,726,005 776,472,026 784,947,351 743,300,131 PT Meka Adipratama PT Chandra Pratama Motor 400,787,422 472,499,679 767,533,703 1,421,158,866 1,391,158,678 PT Chandra Pratama Motor Sub Total 28,485,323,013 30,295,638,152 42,550,666,297 63,457,457,452 65,567,342,814 Sub Total Total 28,888,854,161 30,984,691,913 43,474,267,678 64,365,435,436 66,472,999,656 Total Utang Pajak Kini Current Tax Payable Perusahaan 403,531,148 2,607,286,511 7,090,917 56,691,234 3,105,745 Parent Company Entitas Anak Subsidiaries PT New Ratna Motor 17,857,993,921 1,437,187,452 138,269,531 7,653,345,719 6,620,658,840 PT New Ratna Motor PT Nasmoco 629,121,508 2,853,825,941 4,637,894,602 9,801,826,648 403,183,452 PT Nasmoco PT Nasmoco Bahtera Motor 2,796,824,158 36,705,912 135,437,107 1,623,466,783 759,826,554 PT Nasmoco Bahtera Motor PT Meka Adipratama 5,691,389 631,198,840 18,255,175 159,055 7,271,131 PT Meka Adipratama PT Andalan Finance Indonesia 16,097,127,459 4,282,368,359 992,490,896 2,211,962,665 6,320,117,701 PT Andalan Finance Indonesia PT Chandra Pratama Motor 861,095,078 244,717,929 38,419,026 1,266,006,366 113,248,822 PT Chandra Pratama Motor Sub Total 38,247,853,513 2,026,519,013 3,315,022,867 18,132,523,796 14,224,306,500 Sub Total Kurang Lebih Bayar Pajak Penghasilan 37,844,322,365 4,633,805,524 3,307,931,950 18,075,832,562 14,227,412,245 Income Tax Payable - Penghasilan kena pajak dan beban pajak kini Perusahaan untuk tahun-tahun yang berakhir 31 Desember 2015, 2014, dan 2013 berbeda dengan dengan Surat Pemberitahuan Tahunan SPT yang disampaikan ke Kantor Pelayanan Pajak, karena ada perubahan metode pengukuran dari model nilai wajar menjadi harga perolehan untuk aset tetap dan properti investasi. Taxable income and current tax expense of the Company for the years ended December 31, 2015, 2014 and 2013 are not in line with Annual Corporated Tax submitted to Tax Office because because there is change in the method of measurement from fair value model become the cost method of fixed assets and investment property. d. Pajak Tangguhan d. Deferred Tax Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut: The details of deferred tax assets and liabilities are as follows: 31 Des 2012 Dikreditkan Dikreditkan 31 Des 2013 Dikreditkan Dikreditkan 31 Des 2014 Dec 31, 2012 Dibebankan ke Dibebankan ke Dec 31, 2013 Dibebankan ke Dibebankan ke Dec 31, 2014 Laporan Laba Rugi Penghasilan Laporan Laba Rugi Penghasilan dan Penghasilan Komprehensif dan Penghasilan Komprehensif Komprehensif Lain Lainnya Komprehensif Lain Lainnya Charged to Expensed Charged to Expensed Profit or Loss Credited Profit or Loss Credited and Other to Other and Other to Other Comprehensive Comprehensive Comprehensive Comprehensive Income Income Income Income Rp Rp Rp Rp Rp Rp Rp Aset PajakTangguhan - Deferred Tax Assets of Perusahaan Parent Company Liabilitas Imbalan Pasca Kerja 2,258,311,854 9,290,050 -- 2,267,601,904 21,064,004 -- 2,246,537,900 Post-employment Benefits Aset PajakTangguhan Deferred Tax Assets Entitas Anak 16,109,208,198 3,123,031,248 3,245,922,026 15,986,317,419 2,314,165,455 636,009,650 18,936,492,524 of Subsidiaries Total Aset Pajak Tangguhan 18,367,520,052 3,132,321,298 3,245,922,026 18,253,919,323 2,293,101,451 636,009,650 21,183,030,424 Total Deferred Tax Assets Liabilitas Pajak Tangguhan - Deferred Tax Liabilities - Entitas Anak -- 3,512,452,301 -- 3,512,452,301 149,677,159 -- 3,362,775,142 Subsidiary 406