Current Tax TAXATION Continued b. Pajak Kini

Ekshibit E43 Exhibit E43 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2016 FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 12. PERPAJAKAN Lanjutan

12. TAXATION Continued b. Pajak Kini Lanjutan

b. Current Tax Continued Berdiri sendiri

Stand-Alone 30 Jun 2016 30 Jun 2016 31 Des 2015 31 Dec 2015 Rugi laba sebelum beban pajak penghasilan menurut laporan laba rugi dan komprehensif lain konsolidasian 7.835.386.572 16.833.220.866 Loss income before income tax expense per consolidated statements of profit and loss and other comprehensive income Rugi neto entitas anak sebelum beban pajak penghasilan 3.616.352.075 4.970.146.071 Net loss before income tax expense of subsidiaries Eliminasi 280.843.985 24.266.177 Elimination Rugi laba sebelum beban pajak penghasilan Perusahaan 4.499.878.482 11.838.808.618 Loss income before income tax expense of the Company Beda temporer: Temporary differences: Beban imbalan kerja karyawan 5.066.741.401 9.119.989.214 Provision for employee benefits Realisasi beban imbalan kerja karyawan 380.597.059 317.436.051 Payments of employee benefits Kontribusi dana pensiun 2.900.000.000 5.600.000.000 Contributions to pension fund Pembayaran sewa pembiayaan 354.214.157 100.724.448 Payments of finance lease Penyisihan persediaan usang - 188.850.584 Allowance for inventory obsolescence Beda tetap: Permanent differences: Beban pajak 91.852.705 1.338.665.793 Tax expenses Beban penyusutan 100.310.358 267.494.292 Depreciation expense Beban representasi 384.794.881 983.883.422 Representation expense Beban sumbangan 18.354.638 - Donation expense Penghasilan bunga yang telah dikenakan pajak final 68.621.396 1.856.981.383 Interest income subjected to final tax Laba atas penjualan aset tetap - final - 8.808.138 Gain on sales of property, plant and equipment – final Taksiran rugi laba fiskal Perusahaan 6.458.499.853 7.604.810.161 Estimated fiscal loss income of the Company Kompensasi kerugian 7.604.810.161 - Donation expense Taksiran rugi laba fiskal Perusahaan 1.146.310.308 7.604.810.161 Estimated fiscal loss income of the Company Taksiran penghasilan kena pajak - dibulatkan Estimated taxable income- rounded Perusahaan - - Company Entitas anak - - Subsidiaries - - Beban pajak penghasilan tahun berjalan Current tax expense Perusahaan - - Company Entitas anak - - Subsidiaries Sub-total - - Sub-total Dikurangi pajak penghasilan dibayar di muka Less prepaid taxes Perusahaan 2.554.514.250 5.309.632.980 Company Entitas anak 184.529.590 403.423.832 Subsidiaries Sub-total 2.739.043.840 5.713.056.812 Sub-total Ekshibit E44 Exhibit E44 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2016 FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 12. PERPAJAKAN Lanjutan

12. TAXATION Continued b. Pajak Kini Lanjutan