TRANSAKSI DERIVATIF lanjutan DERIVATIVE TRANSACTIONS continued

The original consolidated financial statements included herein are in the Indonesian language. PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Periode Tiga Bulan yang Berakhir pada 31 Maret 2017 dan 2016 Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For Three Months Period Ended March 31, 2017 and 2016 Expressed in rupiah, unless otherwise stated 54 18. PERPAJAKAN lanjutan 18. TAXATION continued e. Utang pajak e. Taxes payable 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Perusahaan The Company Pajak penghasilan Income taxes Pasal 15 1.061.571.188 969.947.985 Article 15 Pasal 21 39.048.829 326.793.325 Article 21 Pasal 23 1.263.219.535 1.142.321.034 Article 23 Pasal 26 85.327.678 73.865.420 Article 26 Pasal 4 2 210.611.527 147.674.000 Article 4 2 Entitas Anak Subsidiaries Pajak penghasilan Income taxes Pasal 15 47.220.000 47.220.000 Article 15 Pasal 21 21.664.650 60.948.029 Article 21 Pasal 23 365.080.110 690.051.828 Article 23 Pasal 25 479.727.255 479.727.255 Article 25 Pasal 4 2 28.335.200 8.465.200 Article 4 2 Pasal 29 3.736.954.406 3.736.954.407 Article 29 Total utang pajak 11.825.062.717 7.683.968.483 Total taxes payable f. Pajak penghasilan kini f. Current income tax Rekonsiliasi antara laba sebelum pajak final dan beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi fiskal Perusahaan adalah sebagai berikut: The reconciliation between income before final tax and income tax expense, as shown in the consolidated statement of profit or loss and other comprehensive income, and estimated tax loss of the Company is as follows: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Laba sebelum pajak final dan beban pajak penghasilan menurut Income before final tax and laporan laba rugi income tax expenseper consolidated dan penghasilan statement of profit or loss and komprehensiflain konsolidasian 21.472.861.749 232.096.636.048 other comprehensive income Laba entitas anak sebelum Income of subsidiaries before pajak penghasilan 46.549.427.561 69.627.790.480 income tax Pembalikan atas jurnal eliminasi Reversal of inter-company antar perusahaan pada eliminating entries saat konsolidasi - 10.547.025.395 during consolidation Laba Perusahaan sebelum Income before income tax pajak penghasilan 25.076.565.812 151.921.820.173 attributable to the Company Beda tetap Permanent differences Pendapatan dan beban yang Income and related expenses telah dikenakan pajak final already sujected to final tax Pendapatan jasa 270.236.943.193 1.157.715.970.137 Service revenues Beban jasa 189.638.970.543 601.779.612.506 Cost of services Beban usaha 14.111.461.958 68.229.731.593 Operating expenses Beban keuangan - neto 27.013.852.774 95.178.877.821 Finance cost - net 39.472.657.919 392.527.748.217 Taksiran rugi fiskal Estimated tax loss Perusahaan 64.549.223.730 240.605.928.044 of the Company Tax losses carry-forward Rugi fiskal awal tahun 240.605.928.044 255.545.552.470 at beginning of year Koreksi dari kantor pajak - 255.545.552.470 Correction from tax office Rugi fiskal akhir tahun 305.155.151.744 240.605.928.044 Tax losses carry-forward at end of year The original consolidated financial statements included herein are in the Indonesian language. PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Periode Tiga Bulan yang Berakhir pada 31 Maret 2017 dan 2016 Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For Three Months Period Ended March 31, 2017 and 2016 Expressed in rupiah, unless otherwise stated 55 f. Pajak penghasilan kini lanjutan f. Current income tax continued Taksiran rugi fiskal tahun 2016 hasil rekonsiliasi di atas menjadi dasar pengisian Surat Pemberitahuan Tahunan pajak penghasilan badan tahun 2016. The 2016 estimated tax loss from the above reconciliation is the basis for the Company’s 2016 Annual Corporate Income Tax Returns. Perhitungan beban pajak kini dan taksiran utang tagihan pajak penghasilan adalah sebagai berikut: The calculation of current income tax expense and estimated income tax payable claim for tax refund are as follows: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Taksiran penghasilan kena pajak Estimated taxable income rugi fiskal tax loss Perusahaan 64.549.223.730 240.605.928.044 Company Entitas Anak - 85.757.185.000 Subsidiaries Beban pajak kini Current income tax expense Perusahaan 3.196.686.321 - Company Entitas Anak 6.688.870.386 21.439.296.250 Subsidiaries Total 9.885.556.707 21.439.296.250 Total Pajak penghasilan dibayar dimuka Prepayments of income taxes Perusahaan - - Company Entitas Anak - 17.702.341.843 Subsidiaries Total - 17.702.341.843 Total Taksiran utang tagihan Estimated income tax payable pajak penghasilan claim for tax refund Perusahaan - - Company Entitas Anak - 3.736.954.407 Subsidiaries Neto - 3.736.954.407 Net