BEBAN PENJUALAN SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Continued - 65 - Perhitungan pajak kini, pajak dibayar dimuka dan utang pajak adalah sebagai berikut: Current tax expense, prepaid tax and tax payable are computed as follow: 2014 2013 US 000 US 000 Beban pajak kini Current tax expense SMI - 6.939 SMI RPU 367 529 RPU Jumlah pajak kini 367 7.468 Total current tax Pajak dibayar dimuka Prepaid tax Perusahaan 27.452 20.662 The Company SMI 7.279 - SMI PBI 151 63 PBI Jumlah 34.882 20.725 Total Utang pajak Tax payable SMI - 180 SMI RPU 3 3 RPU Jumlah 3 183 Total Pajak Tangguhan Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred Tax The details of the deferred tax assets liabilities are as follows: Dikreditkan dibebankan pada periode berjalan Credited 1 Januari charged to 31 Desember January 1, profit or loss December 31, 2014 for the period 2014 US 000 US 000 US 000 Aset pajak tangguhan Deferred tax assets Entitas anak Subsidiary PBI 650 1.165 515 PBI Jumlah aset pajak tangguhan - bersih 650 1.165 515 Total deferred tax assets - net Liabilitas pajak tangguhan Deferred tax liabilities Perusahaan The Company Rugi fiskal 26.566 11.222 15.344 Fiscal loss Depreciation of property, plant Penyusutan aset tetap 134.653 2.614 132.039 and equipment Penurunan nilai persediaan - 960 960 Decline in value of inventory Imbalan pasca kerja 3.150 334 3.484 Post-employment benefits Lain-lain 498 73 571 Others Liabilitas pajak tangguhan - bersih 104.439 7.241 111.680 Deferred tax liabilities - net Entitas anak Subsidiary SMI 21.501 72 21.573 SMI Jumlah liabilitas pajak tangguhan - bersih 125.940 7.313 133.253 Total deferred tax liabilities - net NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Continued - 66 - Dikreditkan dibebankan pada tahun berjalan Credited 1 Januari charged to 31 Desember January 1, profit or loss December 31, 2013 for the year 2013 US 000 US 000 US 000 Liabilitas pajak tangguhan Deferred tax liabilities Perusahaan The Company Rugi fiskal 21.591 4.975 26.566 Fiscal loss Depreciation of property, plant Penyusutan aset tetap 136.339 1.686 134.653 and equipment Penurunan nilai persediaan - - - Decline in value of inventory Imbalan pasca kerja 3.304 154 3.150 Post-employment benefits Lain-lain 551 53 498 Others Liabilitas pajak tangguhan - bersih 110.893 6.454 104.439 Deferred tax liabilities - net Entitas anak Subsidiaries SMI 18.648 2.853 21.501 SMI PBI - 650 650 PBI Jumlah liabilitas pajak tangguhan - bersih 129.541 2.951 126.590 Total deferred tax liabilities - net Rugi fiskal dapat dikompensasikan dengan laba fiskal pada masa lima tahun mendatang sejak kerugian fiskal terjadi. Manajemen memperkirakan bahwa akumulasi kerugian fiskal Perusahaan yang dapat dikompensasikan dengan laba fiskal masa mendatang sebesar US 61.378 ribu pada tanggal 31 Desember 2014. Oleh karena itu, aset pajak tangguhan yang diakui Perusahaan sebesar US 15.344 ribu pada tanggal 31 Desember 2014. The fiscal loss can be utilized against the taxable income for a period of five years subsequent to the year the fiscal loss was incurred. Management believes that the Company’s probable future taxable profits will be available to utilize accumulated fiscal losses amounting to US 61,378 thousand as of December 31, 2014. Hence, deferred tax asset of US 15,344 thousand as of December 31, 2014, was recognized on such fiscal losses by the Company. Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between the total tax expense and the amounts computed by applying the effective tax rate to profit before tax is as follows: 2014 2013 US 000 US 000 Laba sebelum pajak menurut Profit before tax per consolidated laporan laba rugi komprehensif statements of comprehensive konsolidasian 24.912 17.079 income Beban pajak sesuai tarif yang berlaku 6.228 4.270 Tax expense at effective for sale Pengaruh pajak atas perbedaan yang tidak dapat diperhitungkan Tax effect of non-deductible menurut fiskal 1.162 288 expenses non-taxable income Perbedaan pajak entitas anak yang Tax difference on subsidiaries dikenakan pajak penghasilan luar which is subjected to foreign negeri 10 50 income tax Perbedaan pajak entitas anak yang Tax difference on subsidiaries dikenakan pajak penghasilan which is subjected to final final 191 966 income tax Jumlah 7.209 3.642 Total Pajak penghasilan final 367 529 Final income tax Penyesuaian rugi fiskal 682 346 Adjustment fiscal loss Penyesuaian atas pajak penghasilan Adjustment of prior years badan tahun sebelumnya 151 1.532 corporate income tax Koreksi dasar pengenaan pajak Adjustment for tax basis aset tetap 379 - fixed assets Jumlah beban pajak konsolidasian 6.666 6.049 Total consolidated tax expense