PENDAPATAN BERSIH NET REVENUES

PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 2015 - TIDAK DIAUDIT DAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2016 AND 2015 2015 - UNAUDITED AND FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013 Continued - 74 - Perhitungan pajak kini, pajak dibayar dimuka dan utang pajak adalah sebagai berikut: Current tax expense, prepaid tax and tax payable are computed as follow: 2015 Enam bulan 2016 Six months 2015 2014 2013 Enam bulan Tidak diaudit Satu tahun Satu tahun Satu tahun Six months Unaudited One year One year One year US000 US000 US000 US000 US000 Current tax expense - Beban pajak kini - Perusahaan 44.449 12.294 19.069 - - The Company Dikurangi pajak penghasilan Deducted with prepaid dibayar di muka: income tax: Pasal 22 11.944 13.093 20.683 25.984 20.630 Art 22 Pasal 23 1.561 70 162 1.468 32 Art 23 Pajak dibayar dimuka Prepaid tax Perusahaan - 869 1.776 27.452 20.662 The Company SMI - 1.177 4.008 7.279 - SMI PBI 46 41 130 151 63 PBI Jumlah pajak dibayar di muka 46 2.087 5.914 34.882 20.725 Total prepaid tax Utang pajak Tax payable Perusahaan 30.944 - - - - The Company SMI 1.682 - - - 180 SMI RPU - - 3 3 3 RPU Jumlah utang pajak 32.626 - 3 3 183 Total taxes payable 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 dibebankan ke penghasilan pada tahun komprehensif berjalan lain Credited Charged 1 Januari charged to to other 30 Juni January 1, profit or loss comprehensive June 30, 2016 for the year income 2016 US 000 US 000 US 000 US 000 Aset pajak tangguhan Deferred tax assets Entitas anak Subsidiary PBI 5.813 259 1 5.555 PBI Liabilitas pajak tangguhan Deferred tax liabilities Perusahaan The Company Depreciation of property, plant Penyusutan aset tetap 129.453 620 - 128.833 and equipment Cadangan penurunan nilai Allowance for decline in persediaan 868 - - 868 value of inventory Imbalan pasca kerja 4.162 542 637 5.341 Post-employment benefits Lain-lain 575 35 - 540 Others Liabilitas pajak tangguhan - bersih 123.848 1.127 637 122.084 Deferred tax liabilities - net Entitas anak Subsidiary SMI 22.250 311 114 21.825 SMI Jumlah liabilitas pajak tangguhan - bersih 146.098 1.438 751 143.909 Total deferred tax liabilities - net PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 2015 - TIDAK DIAUDIT DAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2016 AND 2015 2015 - UNAUDITED AND FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013 Continued - 75 - Dikreditkan Dibebankan dibebankan ke penghasilan pada tahun komprehensif berjalan lain Credited Charged 1 Januari charged to to other 31 Desember January 1, profit or loss comprehensive December 31, 2015 for the year income 2015 US 000 US 000 US 000 US 000 Aset pajak tangguhan Deferred tax assets Entitas anak Subsidiary PBI 516 5.299 2 5.813 PBI Liabilitas pajak tangguhan Deferred tax liabilities Perusahaan The Company Rugi fiskal 15.344 15.344 - - Fiscal loss Depreciation of property, plant Penyusutan aset tetap 132.039 2.586 - 129.453 and equipment Cadangan penurunan nilai Allowance for decline in persediaan 960 92 - 868 value of inventory Imbalan pasca kerja 4.315 71 82 4.162 Post-employment benefits Lain-lain 571 4 - 575 Others Liabilitas pajak tangguhan - bersih 110.849 12.917 82 123.848 Deferred tax liabilities - net Entitas anak Subsidiary SMI 21.342 893 15 22.250 SMI Jumlah liabilitas pajak tangguhan - bersih 132.191 13.810 97 146.098 Total deferred tax liabilities - net Dikreditkan Dikreditkan dibebankan ke penghasilan pada tahun komprehensif berjalan lain Credited Credited 1 Januari charged to to other 31 Desember January 1, profit or loss comprehensive December 31, 2014 for the year income 2014 US 000 US 000 US 000 US 000 Aset pajak tangguhan Deferred tax assets Entitas anak Subsidiary PBI 651 1.164 3 516 PBI 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 134.652 2.613 - 132.039 and equipment Cadangan penurunan nilai Allowance for decline in persediaan - 960 - 960 value of inventory Imbalan pasca kerja 3.538 283 494 4.315 Post-employment benefits Lain-lain 498 73 - 571 Others Liabilitas pajak tangguhan - bersih 104.050 7.293 494 110.849 Deferred tax liabilities - net Entitas anak Subsidiary SMI 21.375 82 115 21.342 SMI Jumlah liabilitas pajak tangguhan - bersih 125.425 7.375 609 132.191 Total deferred tax liabilities - net