SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-

The original consolidated financial statements included herein are presented in Indonesian language. - 74 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

31. PERPAJAKAN Lanjutan

31. TAXATION Continued

e. Rincian taksiran tagihan pajak penghasilan pajak Entitas pada tanggal 31 Desember 2016 Nihil dan 31 Desember 2015 adalah sebagai berikut lanjutan: e. Detail of estimated claim for tax refund as of December 31, 2016 Nil and December 31,2015 are as follows – continued : 31 Desember 2015 December 31, 2015 Pindahan - Laba rugi sebelum pajak Entitas 439.306.139 Forwad - Income rugi before tax of the Entity Tarif pajak yang berlaku - Applicable tax rates Pengaruh pajak atas beda tetap 3.038.217 Tax effect on permanent Differences Penghasilan yang pajaknya bersifat final 1.809.006 Income subjected to final tax Jumlah taksiran beban pajak Entitas 406.175 Total provision for tax Expense Entity Jumlah taksiran beban pajak Entitas Anak - Total provision for tax Expense Subsidiaries Jumlah taksiran beban pajak 406.175 Total provision for tax Expense f. Surat ketetapan pajak f. Tax assessments Untuk tahun yang berakhir pada tanggal 31 Desember 2016 Nihil dan 31 Desember 2015, Entitas mendapat Surat Tagihan Pajak STP sebagai berikut: for the year ended December 31, 2016 Nil and December 31, 2015 the Entity received Tax Collection Letter are as follows: Pajak MasaPeriod NomorNumber JumlahTotal Tax Pajak Penghasilan pasal 21 Maret 2015 March 2015 000021011540215 6.251 Income Tax article 21 Pajak Penghasilan pasal 21 Nopember 2014 November 2014 001901011405415 5.884 Income Tax article 21 Pajak Penghasilan pasal 2529 Nopember 2014 November 2014 000841061405415 36.364 Income Tax article 2529 Pajak Penghasilan pasal 2529 Oktober 2014 October 2014 000831061405415 76.628 Income Tax article 2529 Pajak Penghasilan pasal 2529 2014 2014 000821061405415 36.364 Income Tax article 2529 Pajak Penghasilan pasal 2529 Agustus 2014 August 2014 000811061405415 36.364 Income Tax article 2529 Pajak Penghasilan pasal 2529 2013 000611061305415 581.519 Income Tax article 2529 Pajak Pertambahan Nilai Oktober 2014 October 2014 000611071405415 22.169 Value Tax Added Pajak Pertambahan Nilai November 2014 November 2014 000621071405415 500 Value Tax Added Jumlah 802.043 Total Pajak Tangguhan Deferred Tax Rincian aset pajak tangguhan pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: The details of deferred tax assets as of December 31, 2016 and 2015 are as follows: 31 Desember 31 Desember Decem ber 2016 Decem ber 2015 Saldo Awal 1.105.013 794.015 Beginning Balance Liabilit as diest imasi at as Est imat ed liabilit ies for employee imbalan kerja 122.824 406.175 benefit Sewa pembiayaan 3.781 - Lease Keunt ungan akt uaria 46.203 95.177 Act uarial gains Jumlah Aset Pajak T angguhan 1.185.415 1.105.013 T ot al Deferred T ax Asset The original consolidated financial statements included herein are presented in Indonesian language. - 75 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

31. PERPAJAKAN Lanjutan

31. TAXATION Continued

Pajak Tangguhan lanjutan Deferred Tax continued Perhitungan taksiran penghasilan beban pajak tangguhan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: The calculation, on of deferred tax income expense for the years ended December 31, 2015 and 2014 are as follows: 31 Desember 31 Desember Decem ber 2016 Decem ber 2015 Liabilit as diest imasi at as Estim ated liabilities for em ployee imbalan kerja 122.824 406.175 benefit Sewa pembiayaan 3.781 - Lease Keunt ungan akt uaria 46.203 95.177 Actuarial gains Jumlah Aset Pajak T angguhan 80.402 310.998 Total Deferred Tax Asset

32. LABA PER SAHAM DASAR

32. EARNINGS PER SHARE

Berikut ini adalah data yang digunakan untuk perhitungan laba per saham dasar dan dilusian yang diatribusikan kepada pemilik Entitas: The computation of basic and diluted earnings per share attributable to owners of the Entity is based on the following data: 31 Desember 31 Desember Decem ber 2016 Decem ber 2015 Jumlah laba periode berjalan 385.156.559 439.404.058 Total incom e for the current period Rat a-rat a t ert imbang lembar saham 2.500.000.000 2.500.000.000 Weighted average num ber of shares Laba per saham dasar Rupiah penuh 146,52 175,76 Earnings per share full am ount

33. ASET MONETER DALAM MATA UANG ASING

33. MONETARY ASSETS DENOMINATED IN FOREIGN

CURRENCY Pada tanggal 31 Desember 2016 dan 31 Desember 2015, Entitas dan Entitas Anak mempunyai aset moneter dalam Dolar Amerika Serikat dan Euro sebagai berikut: As of December 31, and December 31, 2015, the Entity and its Subsidiaries had monetary assets denominated in United States Dollar and Euro as follows: Ekuivalen Ekuivalen Equivalent in Equivalent in Currency Rp Currency Rp Dol ar Ame ri ka Se ri kat US United States Dollar US Aset Assets Bank 14,52 195.075 6.055.404 83.534.292 Cash in bank Invest asi jangka pendek - - 723.468 9.980.234 Short-term investm ents Piut ang usaha 236,66 3.179.725 203.151 2.802.462 Trade receivable Jumlah Aset 251,18 3.374.799 6.982.023 96.316.988 Total Assets 31 Desember 31 Desember Decem ber 2016 Decem ber 2015 Mat a Uang Asing Foreign Mat a Uang Asing Foreign