PERPAJAKAN lanjutan TAXATION continued BEBAN AKRUAL ACCRUED EXPENSES

are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2017 dan untuk Periode yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and For the Period Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 78 15. PERPAJAKAN lanjutan 15. TAXATION continued i. Surat Ketetapan Pajak lanjutan i. Tax Assessments Letter continued Pada tahun 2016, PJM menerima SKPKB atas Pajak Penghasilan Pasal 21 dan Pajak Pertambahan Nilai “PPN” untuk tahun 2011 dengan total sebesar Rp90. Jumlah pajak badan kurang bayar tahun 2011 sebesar Rp71 disajikan sebagai bagian dari “Beban Pajak Penghasilan - Neto” di laporan laba rugi dan penghasilan komprehensif lain konsolidasian. In 2016, PJM received SKPKB for Income Tax under Articles 21 and Value Added Tax “VAT” for year 2011 amounting to Rp90. Total corporate tax underpayments 2011 amounting to Rp71 was presented in “Income Tax Expenses - Net” in consolidated statement of profit or loss and other comprehensive income. j. Pada tanggal 7 Oktober 2016, Perusahaan ikut serta dalam program pengampunan pajak dan telah menerima surat keterangan pengampunan pajak dari Menteri Keuangan Republik Indonesia No. KET- 6990PPWPJ.132016 tanggal 17 Oktober 2016. Sehubungan pengampunan pajak tersebut, Perusahaan telah membebankan kompensasi Pajak Pertambahan Nilai dan aset pajak tangguhan atas kompensasi rugi fiskal sampai dengan tanggal 31 Desember 2015 serta uang tebusan pengampunan pajak pada laporan laba rugi dan penghasilan komprehensif lain tahun 2016. j. On October 7, 2016, the Company participated in tax amnesty program and received the statement of tax amnesty from the Minister of Finance of the Republic of Indonesia No. KET- 6990PPWPJ.132016 dated October 17, 2016. In connection with the tax amnesty, the Company has charged the Value-Added Tax carried forward and deferred tax asset on tax loss carried forward up to December 31, 2015 and tax amnesty compensation in the 2016 statement of profit or loss and other comprehensive income. 16. BEBAN AKRUAL 16. ACCRUED EXPENSES Akun ini terdiri dari: This account consists of: 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Komisi 8.928 14.693 Commision Listrik, gas dan air 3.601 4.147 Electricity, gas and water Pengangkutan 2.665 345 Freight Royalti 1.895 3.478 Royalty Potongan harga 170 - Rebate Bunga utang bank 133 27 Bank loans interest Lain-lain 16.490 15.013 Others Total 33.882 37.703 Total are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2017 dan untuk Periode yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and For the Period Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 79 17. TRANSAKSI DERIVATIF 17. DERIVATIVE TRANSACTION