BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES UTANG PAJAK TAXES PAYABLE

PT Semen Indonesia Persero Tbk. | 2015 Annual Report 516 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued 23. UTANG LAIN-LAIN 23. OTHER PAYABLES a. Utang Lain-lain - Lancar a. Other Payables – Current 2015 2014 Pihak ketiga: third parties: Pembelian aset tetap 86.275.212 117.960.556 acquisition of fixed assets uang titipan 23.328.519 9.020.053 deposits received lainnya 41.686.949 55.724.327 others jumlah 151.290.680 182.704.936 subtotal Pihak berelasi 43.009.298 32.295.840 related parties jumlah 194.299.978 215.000.776 total utang lain-lain kepada pihak berelasi terutama berkaitan dengan transaksi penyediaan jasa untuk proyek pembangunan pabrik baru dan pembelian aset tetap lainnya. other payables to related parties mainly pertain to the services for the construction of new plants and other fixed assets. b. Liabilitas Jangka Panjang Lainnya b. Other Non-Current Liabilities 2015 2014 sewa jangka panjang 5.434.993 8.706.024 long-term prepaid rent Pendapatan tangguhan 4.933.366 3.143.891 deferred income retensi 105.142 105.142 retention jumlah 10.473.501 11.955.057 total 24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES 2015 2014 Productivity allowances, Promosi peningkatan penjualan 254.756.222 199.207.341 sales promotion Pengangkutan 208.263.044 105.618.002 transportation asuransi, sewa dan ekspedisi 27.679.397 9.587.481 insurance, rent and expedition bina lingkungan 10.333.230 5.152.867 Partnership program jasa profesional 9.544.869 32.680.458 Professional fees retribusi pertambangan 8.045.475 7.411.840 mining rights fees bunga 7.495.844 190.373 interest listrik 3.292.261 4.377.619 electricity tagihan dalam proses 1.326.557 - bills in progress Pemeliharaan 1.261.397 3.546.785 maintenance beban pengantongan 294.766 213.103 Packer fees lain-lain 101.323.370 77.448.249 others jumlah 633.616.432 445.434.118 total PT Semen Indonesia Persero Tbk. | 2015 Annual Report menegaskan Arah di Tengah Gelombang Persaingan 517 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued 25. UTANG PAJAK 25. TAXES PAYABLE 2015 2014 Perseroan The Company PPh badan catatan 39 21.289.540 92.175.407 corporate income tax note 39 utang pajak lain other taxes payable PPh Pasal 21 6.162.163 5.446.898 income tax article 21 PPh Pasal 22 431.619 3.099.382 income tax article 22 PPh Pasal 22 rekanan 2.527.414 - income tax article 22 counterparty PPh Pasal 23 dan 26 4.462.394 2.654.319 income tax articles 23 and 26 Pajak penghasilan final 1.619.730 1.268.298 final income tax Pajak pertambahan nilai 84.126.333 91.520.164 value added tax Pajak pertambahan nilai waPu - 14.262.133 value added tax - tax collector jumlah 120.619.193 210.426.601 total Entitas anak Subsidiaries PPh badan 36.397.988 967.122 corporate income tax utang pajak lain other taxes payable PPh Pasal 21 12.411.976 11.646.822 income tax article 21 PPh Pasal 22 4.243.226 2.598.821 income tax article 22 PPh Pasal 23 dan 26 3.381.215 2.313.027 income tax articles 23 and 26 Pajak penghasilan final 4.009.974 4.419.166 final income tax Pajak bumi dan bangunan 5.349.640 6.578.857 land and building tax Pajak pertambahan nilai 80.048.402 27.764.822 value added tax lainnya 9.371.412 4.971.767 others jumlah 155.213.833 61.260.404 total jumlah 275.833.026 271.687.005 total Perseroan ditunjuk sebagai wajib Pajak Pungut “WAPU” Pajak Penghasilan PPh 22 berdasarkan Peraturan menteri keuangan Pmk nomor: 107Pmk.102015 tentang Penunjukan badan usaha milik negara sebagai waPu Pajak Penghasilan PPh 22 oleh direktorat jenderal Pajak pada tanggal 9 juni 2015, yang berlaku efektif per tanggal 8 agustus 2015. the company was appointed as an income tax art 22 collector waPu based on the ministry of finance regulation Pmk number: 107Pmk.102015 concerning the appointment of state owned enterprises as waPu income tax art. 22 by directorate general of taxes dgt on june 9, 2015, effective on august 8, 2015. Perseroan ditunjuk sebagai wajib Pajak Pungut “WAPU” Pajak Pertambahan Nilai berdasarkan Peraturan menteri keuangan Pmk nomor: 85Pmk.032012 tentang Penunjukan badan usaha milik negara sebagai waPu Pajak Pertambahan nilai oleh direktorat jenderal Pajak pada tanggal 20 juni 2012, yang berlaku efektif per tanggal 1 juli 2012. the company was appointed as a value added tax collector waPu based on the ministry of finance regulation Pmk number: 85Pmk.032012 concerning the appointment of state owned enterprises as waPu vat by directorate general of taxes dgt on june 20, 2012, effective on july 1, 2012. 26. UANG MUKA PENJUALAN 26. SALES ADVANCES