Estimated Claim for Tax Refund

PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 80 No. 80080046-2013 pada tanggal 11 Juli 2013 sebesar Rp 1.907.071.327 dan sisanya akan dibayar untuk Surat Ketetapan Pajak Kurang Bayar SKPKB atas Pajak Penghasilan Pasal 23 tahun 2011 dengan surat No. 00110114613 tanggal 18 Juni 2013 sebesar Rp5.665.040. 2013 amounted to Rp1,907,071,327 and the remaining balance will be paid to Tax Underpayment Assesment Letter SKPKB of Income Tax Article 23 in year 2011 by letter No. 00110114613 dated June 18, 2013 amounted to Rp5,665,040. Pada tanggal 22 April 2015, KD menerima pembayaran atas SKPLB tersebut melalui Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000254061304615 sebesar Rp1.195.728.000. In April 22, 2015, KD has received payment for those SKPLB through Excess Tax Payment Order SPMKP No. 000254061304615 amounting to Rp1,195,728,000. PT Unipack Plasindo UPC Taksiran Tagihan Pajak Penghasilan PPh 28A milik UPC untuk tahun pajak 2015 dan 2014 masing-masing sebesar Rp854.537.713 dan Rp764.273.413. Sampai dengan tanggal laporan, belum terdapat pemeriksaan pajak. PT Unipack Plasindo UPC Estimated Claim for Tax Refund Arcticle 28A owned by UPC for fiscal years 2015 and 2014 are amounting to Rp854,537,713 and Rp764,273,413, respectively. As of the report date, there is not yet tax inspection. Atas Surat Ketetapan Pajak Lebih Bayar PPh pasal 28A No. 000384060843110 tanggal 7 April 2010 sebesar Rp635.270.180, UPC telah mengajukan surat keberatan tertanggal 15 Juni 2010 No. 489KEUUPCVI10 dan 488KEUUPCVI10. Pada tanggal 30 Mei 2011, UPC menerima Keputusan Direktur Jenderal Pajak Nomor KEP-903WPJ.22BD.062011 dan KEP- 904WPJ.22BD.062011 yang menolak keberatan tersebut. Atas Keputusan Direktur Jenderal Pajak tersebut, UPC telah mengajukan banding ke Pengadilan Pajak melalui surat No. 0650KEUUPCVIII11 dan 0651KEUUPCVIII11 tertanggal 22 Agustus 2011. For Overpayment Tax Assesment Letter income tax article 28A No. 000384060843110 dated April 7, 2010 amounted to Rp635,270,180, UPC has submitted an objection letter dated June 15, 2010 No. 489KEUUPCVI10 and 488KEUUPCVI10. At May 30, 2011, UPC received decision letter of the Directorate General of Taxation Office No. KEP-903WPJ.22BD.062011 and KEP-904WPJ.22BD.062011 which rejected to the objection letter. UPC has been submitted an appeal to the Tax Court through letter No. 0650KEUUPCVIII11 and 0651KEUUPCVIII11 dated August 22, 2011. Pada tanggal 18 November 2015, UPC menerima Keputusan Pengadilan Pajak dengan No. Put.65889PPM.XVB152015 dan No. Put.65890PPM.XVB162015 yang menjelaskan mengenai mengabulkan seluruhnya Permohonan Banding terhadap Keputusan Terbanding Nomor: KEP-903WPJ .22BD.062011 dan KEP-904WPJ.22BD.062011. On November 18, 2015, UPC received the tax Court Decision with Number Put. 65889PPM.XVB152015 and Put. 65890PPM.XVB162015 describing the grant entirely Appeal against Decision No. KEP- 903WPJ.22BD.062011 and KEP- 904WPJ.22BD.062011. Atas Surat Ketetapan Pajak Lebih Bayar PPN No. 000324071243314 tanggal 29 Desember 2014 sebesar Rp367.382.610, UPC telah mengajukan surat keberatan tertanggal 6 Januari 2015 No. 006KEUUPCI15. Pada tanggal 30 Mei 2011, UPC menerima Keputusan Direktur Jenderal Pajak Nomor KEP 0030.PPNWPJ.22KP.07032015 yang menerima keberatan tersebut. For Overpayment Tax Assesment Letter Value Added Tax No. 000324071243314 dated Decemeber 29, 2014 amounted to Rp367,382,610, UPC has submitted an objection letter dated January 6, 2015 No. 006KEUUPCI15. At May 30, 2011, UPC received decision letter of the Directorate General of Taxation Office No. KEP- 0030.PPNWPJ.22KP.07032015 which accepted to the objection letter. UPC telah menerima pembayaran atas Surat UPC has received payment for Overpayment Tax PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 81 Ketetapan Pajak Lebih Bayar PPN No. 000324071243314 tanggal 29 Desember 2014 melalui surat perintah membayar kelebihan pajak No. 80036-431-0036-2015 tanggal 28 Januari 2015 yang diterima tanggal 5 Februari 2015 sebesar Rp356.582.614. Assesment Letter Value Added Tax No. 000324071243314 December 29, 2014 by letter orders to pay the excess tax paying No. 80036-431-0036-2015 dated January 28, 2015 that received on February 5, 2015 amounting to Rp356,582,614. Pada tanggal 5 Februari 2016, UPC telah menerima pembayaran atas Surat Ketetapan Pajak Lebih Bayar PPh Badan No. 000384060843110 untuk tahun 2008 tanggal 7 April 2010 melalui surat permohonan transfer membayar kelebihan pajak dengan No. S- 9122WPJ.22KP.07062015 tanggal 16 Desember 2015 sebesar Rp635.270.180. On February 5, 2016, UPC has received payment for the Overpayment Tax Assesment Letter of Corporate Income Tax No. 00384060843110 for the year 2008 on April 7, 2010 by mail a transfer request the excess tax paid with No. S-9122WPJ.22KP.07062015 dated December 16, 2015 at Rp635,270,180. Pada Tanggal 11 Maret 2016, UPC telah menerima pembayaran atas Surat Ketetapan Pajak Lebih Bayar PPN untuk tahun 2014 No.000134071443116 dan No.000420714431 16 tertanggal 27 Januari 2016 sebesar Rp1,163,650,219. On March 11, 2016, UPC has received payment for Overpayment Tax Assesment Letter Value Added Tax No.00134071443116 and No.00042071443116 on January 27, 2016 amounted to Rp1,163,650,219. PT Alsynite Indonesia AI Taksiran Tagihan Pajak Penghasilan PPh 28A tahun 2009 merupakan milik AI. Sampai dengan tanggal laporan, belum terdapat pemeriksaan pajak. PT Alsynite Indonesia AI Estimated Claim for Tax Refund Arcticle 28 A year 2009 owned by AI. As of the report date, there is not yet tax inspection. c. Utang Pajak c. Tax Payables 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 T idak Diaudit Diaudit Unaudited Audited Rp Rp Perusahaan The Company Pajak Penghasilan Pasal 21 234.853.633 235.731.755 Income Tax Article 21 Pajak Penghasilan Pasal 23 106.212.318 130.642.101 Income Tax Article 23 Pajak Penghasilan Pasal 25 1.140.759.765 -- Income Tax Article 25 Pajak Penghasilan Pasal 29 1.277.458.704 -- Income Tax Article 29 Pajak Pertambahan Nilai 495.238.290 149.539.792 Value Added Tax Sub Total 3.254.522.710 515.913.648 Sub Total Entitas Anak Subsidiaries Pajak Penghasilan Pasal 42 1.349.739.360 591.155.680 Income Tax Article 4 2 Pajak Penghasilan Pasal 21 390.843.518 370.605.034 Income Tax Article 21 Pajak Penghasilan Pasal 23 393.601.829 270.980.904 Income Tax Article 23 Pajak Penghasilan Pasal 25 183.495.471 643.550.576 Income Tax Article 25 Pajak Penghasilan Pasal 26 -- 3.104.505 Income Tax Article 26 Pajak Penghasilan Pasal 29 2.365.599.056 105.137.272 Income Tax Article 29 Pajak Pertambahan Nilai 396.442.537 4.242.001.327 Value Added Tax Sub Total 5.079.721.771 6.226.535.298 Sub Total Total 8.334.244.481 6.742.448.946 Total PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 82 d. Manfaat Beban Pajak Penghasilan d. Benefit Expense Income Tax 31 Maret 2016 31 Maret 2015 March 31, 2016 March 31, 2015 T idak Diaudit Tidak Diaudit Unaudited Unaudited Rp Rp Perusahaan The Company Pajak Kini 7.681.893.474 5.000.617.546 Current Tax Pajak Tangguhan 1.923.279.904 583.776.500 Deferred Tax Sub Total Perusahaan 5.758.613.570 4.416.841.046 The Company Sub Total Entitas Anak Subsidiaries Pajak Kini 3.297.850.211 958.769.396 Current Tax Pajak Tangguhan 179.796.546 84.182.867 Deferred Tax Sub Total Entitas Anak 3.477.646.757 874.586.529 Subsidiaries Sub Total Total 9.236.260.327 5.291.427.575 Total Pajak Kini Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan keuangan dan taksiran penghasilan kena pajak untuk tahun-tahun yang berakhir pada tanggal 31 Maret 2016 dan 31 Desember 2015 adalah sebagai berikut: Current Tax A reconciliation between income before tax expense as presented in the financial statements and the estimated taxable income for the years ended March 31, 2016 and December 31 2015 is as follows: 31 Maret 2016 31 Maret 2015 March 31, 2016 March 31, 2015 Tidak Diaudit Tidak Diaudit Unaudited Unaudited Rp Rp Laba Konsolidasian Sebelum Consolidated Profit Before Pajak Penghasilan 36.173.165.825 55.478.264.583 Income Tax Dikurangi: Less: Laba Entitas Anak Sebelum Profit of Subisidiaries Before Beban Pajak Penghasilan 11.501.711.816 53.321.499.933 Income Tax Eliminasi 2.135.752.719 11.473.166.874 Elimination Pajak Penghasilan Final 951.945.356 -- Final Income Tax Laba Sebelum Pajak Penghasilan Profit Before Income Tax of Perusahaan 27.759.152.084 13.629.931.524 the Company Beda T etap: Permanent Difference: Gaji, Upah, dan Tunjangan 2.288.100.000 132.000.000 Salary and Allowance Peny usutan 961.910.017 1.088.037.073 Depreciation Denda Pajak 18.616.000 82.335.930 Tax Penalty Marketing dan Beban Sew a 2.806.716.628 3.877.795.542 Marketing and Rent Expenses Lain-lain 133.946.964 147.243.174 Others Penghasilan yang telah dikenakan Income subject to Pajak Final Final Tax Pendapatan Bunga 558.189.156 839.814.057 Interest Income Pendapatan Sew a 186.165.000 186.165.000 Rent Income 4.724.697.803 4.037.432.662