ASET TETAP lanjutan Annual Report « PT Citra Tubindo Tbk AR CTBN for web

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 59

14. LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK

14. SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari:

This account consists of the following: 31 Desember December 31 2014 2013 Bonus 1.505.865 1.398.246 Bonus Jamsostek 48.554 38.240 Jamsostek Lain-lain 15.074 11.308 Others Jumlah 1.569.493 1.447.794 Total 15. PERPAJAKAN 15. TAXATION Utang pajak terdiri dari: Taxes payable consist of: 31 Desember December 31 2014 2013 Utang pajak penghasilan Income tax payable Perusahaan 404.900 3.931.829 The Company Entitas Anak 124.883 732.666 Subsidiaries 529.783 4.664.495 Utang pajak lainnya Other taxes accrued and withheld Perusahaan: The Company: Pajak penghasilan Income taxes Pasal 15 - 55.023 Article 15 Pasal 21 107.592 87.429 Article 21 Pasal 23 9.209 20.692 Article 23 Pasal 25 605.888 630.280 Article 25 Pasal 26 219.785 300.586 Article 26 Pasal 42 Final 16.331 15.058 Article 42 Final 958.805 1.109.068 Entitas Anak: Subsidiaries: Indonesia Indonesia Pajak penghasilan Income taxes Pasal 15 - 333 Article 15 Pasal 21 25.569 27.525 Article 21 Pasal 23 9.763 14.881 Article 23 Pasal 25 59.256 32.252 Article 25 Pasal 26 10.689 18.991 Article 26 Pasal 4 2 Final 7.354 36.310 Article 4 2 Final 112.631 130.292 Jumlah 1.601.219 5.903.855 Total the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 60 15. PERPAJAKAN lanjutan 15. TAXATION continued Beban Pajak Kini Current Tax Expense Rekonsiliasi antara laba sebelum beban manfaat pajak sebagaimana yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan penghasilan kena pajak Perusahaan untuk tahun yang berakhir pada tanggal 31 Desember 2014 and 2013 adalah sebagai berikut: A reconciliation between income before tax expense benefit, as shown in the consolidated statements of comprehensive income and taxable income of the Company for the years ended December 31, 2014 and 2013 is as follows: Tahun yang berakhir pada tanggal 31 Desember Years ended December 31 2014 2013 Laba sebelum beban manfaat pajak Income before tax expense benefit menurut laporan laba rugi per consolidated statements komprehensif konsolidasian 34.731.032 53.363.435 of comprehensive income Ditambah dikurangi: Add deduct: Eliminasi 2.631.153 1.882.289 Elimination Laba sebelum beban pajak Income before tax expense entitas anak 689.470 2.710.069 of subsidiaries Laba sebelum beban pajak Income before tax expense Perusahaan 36.672.715 52.535.655 attributable to the Company Ditambah dikurangi beda temporer: Add deduct temporary differences: Penyisihan Allowance for keusangan persediaan - neto 3.843.738 4.336.682 inventory obsolescence - net Beban imbalan kerja 477.527 284.107 Employee benefits Depreciation of property, plant Penyusutan aset tetap 346.745 417.568 and equipment Transaksi sewa pembiayaan - 53.477 Finance lease transaction Ditambah dikurangi beda tetap: Add deduct permanent differences: Sumbangan, jamuan dan perayaan 65.938 204.588 Donation, entertainment and celebration Pembalikan penyisihan atas kerugian Reversal of allowance for impairment penurunan piutang usaha - 196.618 losses on trade receivables Penghasilan yang pajaknya bersifat final Income already subjected to final tax Dividen 4.108.500 4.564.516 Dividend Sewa 252.000 256.246 Rental income Bunga 172.637 33.975 Interest income Lain-lain 318.350 284.226 Others Taxable income attributable Penghasilan kena pajak - Perusahaan 37.191.876 52.496.734 to the Company Perhitungan utang pajak penghasilan adalah sebagai berikut: The computation of the income tax payable is as follows: 31 Desember December 31 2014 2013 Beban pajak - kini Current tax expense Perusahaan 9.297.969 13.124.184 The Company Entitas anak 795.673 1.439.755 Subsidiaries 10.093.642 14.563.939 Pajak penghasilan dibayar di muka Prepayments of income taxes Perusahaan The Company Pasal 23 106.801 83.795 Article 23 Pasal 25 8.786.268 9.108.560 Article 25 8.893.069 9.192.355 Entitas anak 670.790 707.089 Subsidiaries Jumlah pajak penghasilan dibayar di muka 9.563.859 9.899.444 Total prepayments of income taxes