Beban pajak penghasilan lanjutan Income tax expenses continued

248 PT Elnusa Tbk Laporan Tahunan 2014 Annual Report PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 17. PERPAJAKAN lanjutan 17. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expenses continued

2014 2013 Perbedaan temporer: Temporary differences: Penyisihan imbalan kerja Provision for employee karyawan 8,301 4,827 benefits Penyusutan aset tetap 19,450 7,923 Fixed assets depreciation Provisi penurunan nilai 27,498 35,872 Provision for impairment Provision for inventory Provisi persediaan usang 13,394 5,389 obsolescence Provisi kontrak Provision for onerous yang memberatkan - 15,920 contracts Gaji, upah dan Salaries, wages and kesejahteraan karyawan 5,598 53,115 employee benefits Perbedaan tetap: Permanent differences: Pendapatan usaha entitas anak dan perusahaan Income from subsidiaries asosiasi - 1,092 and associate Laba penjualan aset tetap 86,553 - Gain on sale of fixed assets Penghasilan bunga Interest income subject dikenakan pajak final 22,437 12,987 to final tax Beban yang tidak dapat dikurangkan untuk keperluan pajak 54,430 30,609 Non-deductible expenses Penghasilan kena pajak - Taxable income - Perusahaan 445,882 316,633 the Company Beban pajak penghasilan kini Current income tax expenses Perusahaan - tidak final 111,470 79,158 of the Company - non final Pembayaran pajak dibayar Prepayment of income taxes dimuka - Perusahaan 72,917 46,843 - the Company Underpayment of Kekurangan pajak corporate income tax penghasilan - Perusahaan 38,553 32,315 - the Company Beban pajak penghasilan kini Current income tax expenses entitas anak - tidak final 25,540 29,086 of subsidiaries - non-final Pembayaran pajak dibayar Prepayment of income taxes dimuka - entitas anak 23,651 21,139 - subsidiaries Kekurangan bayar pajak - Underpayment of corporate entitas anak 1,889 7,947 - income tax subsidaries Kekurangan bayar pajak Underpayment of corporate penghasilan badan - income tax konsolidasian 40,442 40,262 - consolidation Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak didasarkan atas perhitungan sementara, karena Grup belum menyampaikan Surat Pemberitahuan Tahunan pajak penghasilan badan. In these consolidated financial statements, the amount of taxable income is based on preliminary calculations, as the Group has not yet submitted its corporate income tax returns. 249 PT Elnusa Tbk Laporan Tahunan 2014 Annual Report PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 17. PERPAJAKAN lanjutan 17. TAXATION continued