PENGHASILAN KOMPREHENSIF LAINNYA OTHER COMPREHENSIVE INCOME

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 115 - Sehubungan dengan pembayaran atas pembelian peralatan dimana transaksi lindung nilai yang dilakukan telah secara efektif saling hapus perubahan arus kas yang diatribusikan terhadap risiko yang dilindung nilai, perubahan nilai wajar yang diakui dalam penghasilan komprehensif lain direklasifikasi ke nilai peralatan yang di lindung nilai Catatan 15. In connection with the payment for purchase of main equipment where the hedging transaction undertaken has effectively offset the change in cash flow attributable to the risk being hedged, the changes in fair value recognized in other comprehensive income are reclassified to the value of the hedged item Note 15. Pada tanggal 31 Maret 2017 dan 2016, perubahan nilai wajar lindung nilai arus kas yang masih belum terealisasi, dicatat dalam penghasilanbeban komprehensif lain masing-masing sebagai penghasilan dan beban sebesar Rp141.287 dan Rp10.674.064. As of March 31, 2017 and 2016, unrealized change in fair value of cash flow hedge recognized in other comprehensive income as incomeexpense amounting to Rp141,287 and Rp10,674,064, respectively. 39. PAJAK PENGHASILAN 39. INCOME TAX Beban pajak Grup terdiri dari: Tax expense of the Group consists of the following: 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Perseroan The Company Kini 102.269.537 155.770.210 Current Tangguhan 83.645.097 70.358.897 Deferred 18.624.440 85.411.313 Entitas anak Subsidiaries Kini 113.222.885 118.101.101 Current Tangguhan 6.963.109 10.555.655 Deferred 106.259.776 107.545.446 Konsolidasian Consolidated Kini 215.492.422 273.871.311 Current Tangguhan 90.608.206 80.914.552 Deferred 124.884.216 192.956.759 Perseroan telah memenuhi persyaratan memperoleh penurunan tarif PPh Badan sebesar 5 masing- masing untuk tahun fiskal 2017 dan 2016 berdasarkan Peraturan Pemerintah Nomor 81 Tahun 2007. The Company met the requirements for reduction of income tax rate by 5 for fiscal years 2017 and 2016, in accordance with the Government Regulation No. 81 Year 2007. Rekonsiliasi antara laba sebelum pajak penghasilan yang ditunjukkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran laba kena pajak dan beban pajak kini untuk periode yang berakhir pada tanggal 31 Maret 2017 dan 2016 adalah sebagai berikut: The reconciliation between profit before income tax as shown in the consolidated statements of profit or loss and other comprehensive income and estimated taxable income and current tax expense for the period ended March 31, 2017 and 2016 are as follows: DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 116 - 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Laba konsolidasian sebelum Consolidated income before beban pajak penghasilan 875.546.105 1.243.028.724 income tax Laba entitas anak sebelum Subsidiaries’ income before beban pajak penghasilan 320.374.579 436.841.903 income tax Bagian atas laba bersih entitas Equity in net income asosiasi 5.297.880 10.453.045 of associates Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi 3.777.558 3.309.517 eliminations Laba sebelum pajak penghasilan Income before income tax - Perseroan 556.691.848 799.043.293 the Company Perbedaan permanen: Permanent differences: Differences betw een Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap 3.214.451.221 244.085.195 net book value of fixed assets Kesejahteraan karyaw an 6.207.086 104.084.323 Employee w elfare Penyisihan promosi Provision for sales promotion peningkatan penjualan - 21.306.824 expense Pendapatan yang telah dikenakan Income subject to final tax, pajak penghasilan final 15.609.965 51.368.457 recorded on a net of tax basis Lain-lain 13.114.284 30.501.082 Others 3.218.162.626 347.730.069 Perbedaan temporer: Temporary differences: Differences betw een Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap net book value of fixed dan beban tangguhan 3.304.906.303 235.633.490 assets and deferred charges Aset sew a pembiayaan 1.546.821 1.546.821 Leased assets Liabilitas imbalan kerja 197.803 12.784.119 Employee benefits liabilities Cadangan persediaan usang Allow ance for obsolete and dan bergerak lambat 399.316 115.283 slow moving inventories Allow ance for impairment of Tunjangan produktivitas dan uang jasa 87.992.872 101.632.383 Productivity allow ances and incentive Penyisihan lainnya 45.643.656 21.080.588 Other provisions 3.263.506.789 327.537.866 Laba kena pajak - Perseroan 511.347.685 778.851.090 Taxable income - the Company Beban pajak penghasilan Income tax expense Perseroan - kini 102.269.537 155.770.210 the Company - current Beban pajak penghasilan Income tax expense entitas anak - kini 113.222.885 118.101.101 subsidiaries - current 215.492.422 273.871.311 Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut: Current tax expense and payable of the Company are computed as follows: 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Beban pajak kini 102.269.537 155.770.210 Current tax expense Dikurangi pembayaran pajak dimuka 358.001.508 186.737.823 Less prepaid taxes Utang uang muka pajak kini Current tax payable advanced Catatan 25 255.731.971 30.967.613 Note 25 Laba fiskal tahun 2016 menjadi dasar dalam pengisian Surat Pemberitahuan Pajak SPT tahunan PPh Badan 2016. The taxable income for 2016 will be the basis in the preparation of the 2016 annual Corporate Tax Returns SPT.