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PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 537 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2016 AND 2015 Expressed in US Dollars, unless otherwise stated 14. PERPAJAKAN lanjutan 14. TAXATION continued c. Beban pajak penghasilan c. Income tax expense Komponen bebanmanfaat pajak penghasilan adalah sebagai berikut: The components of income tax expensebenefit are as follows: 31 Desember 31 Desember December December 2016 2015 Perusahaan: The Company: - Kini 26,153 - Current - - Tangguhan 8,007 25,002 Deferred - - Penyesuaian tahun lalu 388,456 - Adjustment in respect of prior years - Sub jumlah 422,616 25,002 Subtotal Entitas anak: Subsidiaries: - Kini 7,861,789 8,755,338 Current - - Tangguhan 90,336 54,768 Deferred - - Penyesuaian tahun lalu - 29,773 Adjustment in respect of prior year - Sub jumlah 7,771,453 8,730,343 Subtotal Konsolidasian: Consolidated: - Kini 7,887,942 8,755,338 Current - - Tangguhan 82,329 29,766 Deferred - - Penyesuaian tahun lalu 388,456 29,773 Adjustment in respect of prior years - Jumlah 8,194,069 8,755,345 Total Rekonsiliasi antara laba sebelum pajak penghasilan Grup dengan beban pajak penghasilan adalah sebagai berikut: The reconciliation between the Group’s profit before income tax and income tax expense is as follows: 31 Desember 31 Desember December December 2016 2015 Laba konsolidasian sebelum Consolidated profit before pajak penghasilan 29,452,922 33,487,910 income tax Eliminasi transaksi dengan entitas Elimination of transactions with anak 8,980,775 10,418,424 subsidiaries Laba sebelum pajak penghasilan entitas anak 30,609,517 34,186,338 Subsidiaries’ profit before income tax Laba sebelum pajak The Company’s profit penghasilan Perusahaan 7,824,180 9,719,996 before income tax Beban pajak penghasilan dihitung dengan tarif pajak Income tax expense at yang berlaku 25 1,956,045 2,429,999 tax rate of 25 Pengaruh pajak dari perbedaan permanen 1,921,885 2,572,709 Tax effect of permanent differences Rugi pajak yang tidak diakui Current period periode berjalan - 167,712 unrecognised tax losses Beban pajak penghasilan: Income tax expense - Perusahaan 34,160 25,002 The Company - - Entitas anak 7,771,453 8,700,570 Subsidiaries - - Penyesuaian tahun lalu 388,456 29,773 Adjustment in respect of prior year - Beban pajak penghasilan 8,194,069 8,755,345 Income tax expense PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 538 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2016 AND 2015 Expressed in US Dollars, unless otherwise stated 14. PERPAJAKAN lanjutan 14. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued Pajak penghasilan dihitung untuk setiap entitas karena pelaporan pajak penghasilan badan konsolidasian tidak diperbolehkan oleh Undang- Undang Pajak Indonesia. Income tax is calculated for each legal entity as a consolidated corporate income tax return is not permitted under Indonesian Tax Law. Rekonsiliasi antara laba sebelum pajak Perusahaan dengan keuntungankerugian fiskal Perusahaan adalah sebagai berikut: The reconciliation between profit before income tax of the Company and the Companys taxable incomelosses is as follows: 31 Desember 31 Desember December December 2016 2015 Laba sebelum pajak Profit before income tax penghasilan Perusahaan 7,824,180 9,719,996 of the Company Perbedaan temporer: Temporary difference: - Liabilitas imbalan karyawan 32,027 100,008 Employee benefit liabilities - Perbedaan permanen: Permanent differences: - Penghasilan dividen 8,980,400 10,478,900 Dividend income - - Pendapatan bunga kena pajak final 82,529 133,256 Interest income subject to final tax - - Lain-lain 1,375,389 321,319 Others - Keuntungankerugian Taxable incomelosses of fiskal Perusahaan 104,613 670,849 the Company Current income tax expense of Beban pajak kini Perusahaan 26,153 - the Company Pajak penghasilan dibayar dimuka 16,800 - Prepaid income taxes Utang Pajak Penghasilan Badan: Corporate Income Tax payable: - Perusahaan 9,353 - The Company - - Entitas anak 884,747 2,066,597 Subsidiaries - Jumlah 894,100 2,066,597 Total Jumlah keuntungan fiskal tahun 2016 didasarkan atas perhitungan sementara. The taxable income amount for 2016 is based on a preliminary calculation.