UTANG PEMBIAYAAN KONSUMEN CONSUMER FINANCING OBLIGATION

in the Indonesian language. PT INTER DELTA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada Tanggal 31 Desember 2015 Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT INTER DELTA Tbk AND SUBSIDIARY CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS Continued As Of December 31, 2015 And For Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 45 21. PENDAPATAN OPERASI LAINNYA 21. OTHER OPERATING INCOME Rincian pendapatan operasi lainnya adalah sebagai berikut: The details of other operating income are as follows: 2015 2014 Rabat 4.824.499.476 5.978.262.536 Rebate Laba penjualan aset tetap lihat Gain on sale of fixed assets Catatan 9 25.920.002 642.217.454 see Note 9 Penghapusan liabilitas imbalan Write off of liabilities for post paska kerja Entitas Anak - 1.601.749.807 employment benefits of Subsidiary Laba selisih kurs - bersih - 90.678.791 Foreign exchange gain - net Lain-lain 150.750.028 528.281.600 Others Jumlah 5.001.169.506 8.841.190.188 Total 22. BEBAN OPERASI LAINNYA 22. OTHER OPERATING EXPENSES Rincian beban operasi lainnya adalah sebagai berikut: The details of other operating expenses are as follows: 2015 2014 Rugi selisih kurs - bersih 1.011.583.521 - Foreign exchange loss - net Penyisihan persediaan usang Provision for inventories obsolescence lihat Catatan 7 - 2.663.469.237 see Note 7 Jumlah 1.011.583.521 2.663.469.237 Total 23. TAKSIRAN PAJAK PENGHASILAN 23. PROVISION FOR INCOME TAX Taksiran beban manfaat pajak penghasilan terdiri dari: Provision for income tax expenses benefit are as follows: Disajikan kembali - Catatan 2p dan 4 As restated - Notes 2p and 4 1 Januari 2014 31 Desember 2013 31 Desember 2015 31 Desember 2014 January 1, 2014 December 31, 2015 December 31, 2014 December 31, 2013 Kini Current Perusahaan 1.356.770.500 1.823.871.500 2.040.298.750 Company Entitas Anak - 244.701 - Subsidiary Tangguhan Deferred Perusahaan 445.402.366 991.265.330 400.938.408 Company Entitas Anak - 200.439.186 23.119.746 Subsidiary Jumlah 911.368.134 1.033.290.057 1.616.240.596 Total in the Indonesian language. PT INTER DELTA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada Tanggal 31 Desember 2015 Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT INTER DELTA Tbk AND SUBSIDIARY CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS Continued As Of December 31, 2015 And For Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 46 23. TAKSIRAN PAJAK PENGHASILAN Lanjutan 23. PROVISION FOR INCOME TAX Continued Kini Current Rekonsiliasi antara laba sebelum beban pajak penghasilan, seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian, dengan penghasilan kena pajak untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: A reconciliation between income before income tax expense, as shown in the consolidated statement of profit or loss and other comprehensive income, and taxable income for the years ended December 31, 2015 and 2014 are as follows: 2014 Disajikan kembali – Catatan 2p dan 4 As restated – 2015 Notes 2p and 4 Laba sebelum beban pajak Income before income tax penghasilan menurut laporan laba expense as per consolidated rugi dan penghasilan komprehensif statement of profit and loss and lain konsolidasian 3.429.925.981 4.592.127.665 other comprehensive income Laba Entitas Anak sebelum taksiran Income of Subsidiary before pajak penghasilan - 1.905.562.864 provision for income tax Laba Perusahaan sebelum taksiran Income of the Company before pajak penghasilan 3.429.925.981 2.686.564.801 provision for income tax Beda waktu: Temporary differences: Imbalan paska-kerja 1.725.849.479 1.423.809.233 Post employment benefits Penambahan penghapusan penyisihan Addition write off of provision for penurunan nilai piutang usaha 154.821.187 70.973.889 impairment value of trade receivables Penyusutan aset tetap 99.061.202 51.243.258 Depreciation of fixed assets Penyisihan persediaan usang - 2.663.469.237 Provision for inventory obsolescence Beda tetap: Permanent differences: Representasi 307.599.979 339.503.685 Representation Penghasilan bunga yang telah Interest income already subjected dikenakan pajak final 126.563.939 57.351.827 to final tax Pendapatan sewa 150.660.000 87.500.000 Rent income Lain-lain 185.171.272 449.208.203 Others Penghasilan kena pajak 5.427.082.757 7.295.486.185 Taxable income Perhitungan taksiran pajak penghasilan dan utang pajak penghasilan adalah sebagai berikut: The computation of the provision for income tax and the tax payable are as follows: 2014 Disajikan kembali – Catatan 2p dan 4 As restated – 2015 Notes 2p and 4 Penghasilan kena pajak dibulatkan 5.427.082.000 7.295.486.000 Taxable income rounded Taksiran pajak penghasilan 1.356.770.500 1.823.871.500 Provision for income tax Pajak penghasilan dibayar di muka Prepayments of income tax Pasal 22 1.344.665.000 1.805.550.000 Article 22 Pasal 25 4.581.000 12.459.000 Article 25 Utang pajak Income tax payable penghasilan lihat Catatan 13 7.524.500 5.862.500 see Note 13