BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Six-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 89 19. PERPAJAKAN 19. TAXATION a. Pajak dibayar di muka a. Prepaid taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Pajak Pertambahan Nilai 153.310.676 228.550.892 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 115 1.074 Article 21 Pasal 22 - 5.587 Article 22 Total 153.310.791 228.557.553 Total b. Utang pajak b. Taxes payable Utang pajak terdiri dari: Taxes payable consists of: 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Pajak Pertambahan Nilai 39.998.139 11.658.010 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 23.759.546 11.711.821 Article 21 Pasal 23 5.209.176 10.303.987 Article 23 Pasal 25 36.205.895 35.957.020 Article 25 Pasal 29 32.273.520 31.636.782 Article 29 Pasal 26 3.467.590 19.985.119 Article 26 Pajak Penghasilan Final 1.014.884 9.225.074 Final Income Tax Total 141.928.750 130.477.813 Total c. Klaim atas pengembalian pajak

c. Claim for tax refund

Rincian klaim atas pengembalian pajak pada tanggal 30 Juni 2017 dan 31 Desember 2016 adalah sebagai berikut: The details of estimated claims for tax refund as of June 30, 2017 and December 31, 2016 are as follows: 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Klaim atas pengembalian pajak Claims for tax refund Penghasilan Badan: Income Taxes: Perusahaan Company 2017 2.151.062 - 2017 2016 5.138.271 5.138.271 2016 Entitas anak Subsidiaries 2017 44.589.625 - 2017 2016 10.118.014 34.842.165 2016 2015 1.237.064 7.768.752 2015 2014 - 77.000 2014 Total 63.234.036 47.826.188 Total