UTANG USAHA lanjutan TRADE PAYABLES continued

272 The original consolidated financial statements included herein are in Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal- tanggal 30 Juni 2014 dan 2013 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Periods Ended June 30, 2014 and 2013 and Years Ended December 31, 2013, 2012 and 2011 Expressed in US Dollar, unless Otherwise Stated 73 17. UTANG LAIN-LAIN 17. OTHER PAYABLES Akun ini terdiri dari: This account consists of: 31 DesemberDecember 31, 30 Juni June 30, 2014 2013 2012 2011 Pihak ketiga Third parties Harwil Pte., Ltd. 1.760.701 389.559 702.878 1.011.324 Harwil Pte., Ltd. Tristar Victory Trading Pte., Ltd. 543.991 1.737.001 - - Tristar Victory Trading Pte., Ltd. Pemerintah Daerah Karimun 213.820 210.025 264.735 282.311 Pemerintah Daerah Karimun PT Karsa Wiyana - - 2.683.123 - PT Karsa Wiyana Lain-lain masing-masing Others dibawah AS100.000 871.544 658.503 245.796 618.728 each below USD100,000 Total 3.390.056 2.995.088 3.896.532 1.912.363 Total Utang kepada Harwil Pte., Ltd., Tristar Victory Trading Pte., Ltd. dan PT Karsa Wiyana merupakan utang yang timbul dari transaksi pembelian aset tetap Entitas Anak The payables to Harwil Pte., Ltd., Tristar Victory Trading Pte., Ltd. and PT Karsa Wiyana represent purchase of Subsidiaries’s fixed asset. 18. PERPAJAKAN 18. TAXATION a. Utang Pajak a. Taxes Payable 31 DesemberDecember 31, 30 Juni June 30, 2014 2013 2012 2011 Pajak Pertambahan Nilai 120.435 84.775 159.078 2.071.549 Value-Added Tax Pajak penghasilan: Income taxes: Pasal 15 final 111.683 92.906 92.949 51.898 Article 15 final Pasal 23 18.082 27.562 11.666 5.373 Article 23 Pasal 25 225 259 - - Article 25 Pasal 29 19.709 3.095 5.373 - Article 29 Pasal 21 24.845 22.758 42.235 37.653 Article 21 Pasal 4 2 final 9 4.298 15.109 1.241 Article 4 2 final Total 294.988 235.653 326.410 2.167.714 Total b. Pajak Dibayar Dimuka b. Prepaid Tax 31 DesemberDecember 31, 30 Juni June 30, 2014 2013 2012 2011 Pajak Pertambahan Nilai 867.412 531.214 169.319 2.880 Value-Added Tax 273 The original consolidated financial statements included herein are in Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal- tanggal 30 Juni 2014 dan 2013 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Periods Ended June 30, 2014 and 2013 and Years Ended December 31, 2013, 2012 and 2011 Expressed in US Dollar, unless Otherwise Stated 74 18. PERPAJAKAN lanjutan 18. TAXATION continued c. Manfaat Beban Pajak c. Tax Benefit Expense Manfaat beban pajak Perusahaan dan Entitas Anak terdiri dari: Tax benefit expense of the Company and Subsidiaries are as follows: 30 JuniJune 30, 31 DesemberDecember 31, 2014 2013 2013 2012 2011 Final Final Entitas Anak 562.326 514.704 1.082.557 855.090 792.864 Subsidiaries Kini Current Perusahaan 3.280 6.598 8.688 5.819 - The Company Entitas Anak 15.319 123.439 898 2.036 - Subsidiaries Sub-total 18.599 130.037 9.586 7.855 - Sub-total Tangguhan Deferred Perusahaan 384 7.575 8.373 - - The Company Entitas Anak 320.973 31.047 1.081.209 87.633 266.996 Subsidiaries Sub-total 320.589 38.622 1.089.582 87.633 266.996 Sub-total Beban pajak - neto 901.514 606.119 2.561 775.312 525.868 Tax expense - net d. Pajak penghasilan pasal 15 Final d. Income tax article 15 Final Entitas anak, kecuali MOS dan SIM, bergerak di bidang pelayaran yang dikenakan PPh pasal 15 final sebesar 1,2 dari peredaran bruto sesuai Keputusan Menteri Keuangan No. 416KMK.041996 tanggal 14 Juni 1996 dan SE-29PJ.41996 tanggal 13 Agustus 1996. The Subsidiaries, except MOS and SIM, are engaged in shipping, which is subject to income tax article 15 final rate of 1.2 from gross income based on Finance Ministry Decisions No. 416KMK.041996 dated June 14, 1996 and SE-29PJ.41996 dated August 13, 1996. Perhitungan pajak penghasilan final sehubungan dengan pengoperasian kapal Entitas Anak adalah sebagai berikut: The calculation of the final income tax in connection with the operation of the Subsidiaries is as follows: 31 DesemberDecember 31, 30 Juni June 30, 2014 2013 2012 2011 Total pendapatan neto Total net revenues per menurut laporan laba rugi consolidated statements of komprehensif konsolidasian 54.771.034 106.404.574 71.391.473 65.131.767 comprehensive income Eliminasi dan penyesuaian 4.234.800 8.904.433 4.218.311 940.193 Elimination and adjustments Pendapatan yang tidak Revenues not subjected dikenakan pajak final: to final tax of: Perusahaan 169.000 442.565 124.592 - the Company Entitas Anak 11.976.339 24.653.360 4.227.664 - Subsidiaries Pendapatan dari sewa kapal Revenues from vessel rental dan jasa pengangkutan 46.860.495 90.213.082 71.257.528 66.071.960 and freight services PPh pasal 15 final Income tax article 15 final sebesar 1,2 562.326 1.082.557 855.090 792.864 at 1.2 PPh pasal 15 final yang Income tax article 15 final dipotong pada which already withheld in tahun berjalan 450.643 989.651 762.141 740.966 current year Utang pajak penghasilan pasal 15 final 111.683 92.906 92.949 51.898 Income tax article 15 final