Pajak penghasilan - kini lanjutan Income tax - current continued 2016

Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 77 16. PERPAJAKAN lanjutan 16. TAXATION continued

d. Pajak penghasilan - kini lanjutan

d. Income tax - current continued 2016

2015 Laba sebelum beban pajak Income before income tax penghasilan menurut laporan expenses per consolidated laba rugi dan penghasilan statement of profit or loss and komprehensif lain konsolidasian 219.312.978.691 336.923.332.210 other comprehensive income Eliminasi untuk konsolidasi 32.197.276.637 6.860.981.218 Elimination of consolidation Bagian rugi laba penyertaan Share in net losses saham pada Entitas Asosiasi 3.263.535.315 10.671.142.255 earnings in Associate Rugi laba sebelum beban pajak Sub sidiaries‟ loss gain before penghasilan Entitas Anak 72.700.761.464 2.834.451.390 income tax expenses Laba sebelum beban pajak Income before income tax penghasilan Entitas Induk 256.552.928.203 351.621.004.293 expenses of the Company Beda temporer: Timing differences: Penyusutan aset tetap 34.476.260.620 54.544.988.005 Depreciation of fixed assets Penghapusan persediaan usang 2.629.412.681 2.998.563.050 Write-off of obsolete inventories Sewa 603.427.526 399.529.690 Leases Penyisihan penurunan nilai dan Allowance for impairment value persediaan usang 3.918.050.577 2.629.412.681 and obsolescence of inventories Penyisihan imbalan Allowance for employee kerja karyawan 3.578.912.566 4.845.867.997 benefits Beda permanen: Permanent differences: Sumbangan dan jamuan 1.708.415.265 1.752.390.573 Donations and entertainment Pengobatan dan perawatan 1.688.960.550 1.311.330.505 Medical allowance Pajak 994.014.246 2.626.166.216 Tax Penyusutan kendaraan 721.995.922 654.533.305 Depreciation of vehicles Perawatan dan pemeliharaan 270.705.569 112.965.384 Repair and maintenance Telepon 35.268.700 51.391.762 Telephone Beban emisi saham - 72.153.448.277 Stock issuance cost Laba atas perubahan nilai Gain on changes in fair wajar efek 7.473.959.288 28.847.838 value of mutual funds Penghasilan yang telah Income subject to final dikenai pajak final income tax Pendapatan jasa giro 26.406.011.794 1.932.239.551 Interest income Pendapatan sewa 1.381.352.337 668.125.002 Rental income Lain-lain 1.205.000.000 - Others Laba kena pajak - Entitas Induk 197.703.827.352 232.879.321.303 Taxable income - the Company Beban pajak kini Current tax expenses Entitas Induk 49.425.956.750 58.219.830.250 The Company Entitas Anak 33.365.106 4.230.202.000 Subsidiaries Total beban pajak kini 49.459.321.856 62.450.032.250 Total current tax expenses Pajak dibayar di muka Prepaid income taxes Entitas Induk The Company Pasal 22 6.685.103.788 8.051.881.453 Article 22 Pasal 23 1.388.874.245 287.007.597 Article 23 Pasal 25 41.346.846.300 14.629.064.580 Article 25 Total 49.420.824.333 22.967.953.630 Total Entitas Anak 3.948.814.872 2.907.251.685 Subsidiaries Total pajak dibayar di muka 53.369.639.205 25.875.205.315 Total prepaid income taxes Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 78 16. PERPAJAKAN lanjutan 16. TAXATION continued