Prepaid Taxes Penyajian Kembali Laporan Restatement of Consolidated

PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada 31 Desember 2015 dan 2014 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2015 and 2014 In Full Rupiah 78 2015 2014 Disajikan kembali - Catatan 4 As Restated - Note 4 Rp Rp Laba Konsolidasi Sebelum Consolidated Profit Before Pajak Penghasilan 147,204,866,336 331,590,433,815 Income Tax Dikurangi: Less : Laba Entitas Anak Sebelum Beban Pajak Profit of Sub sidiaries Before Income Tax Penghasilan 118,396,883,794 289,227,836,703 Eliminasi 19,574,313,640 113,115,762,363 Elimination Pajak Penghasilan Final 14,550,382,275 24,031,925,931 Final Income Tax Laba Sebelum Pajak Penghasilan Perusahaan 62,932,678,457 179,510,285,406 Profit Before Income Tax of the Company Beda Tetap: Permanent Difference: Gaji, Upah dan Tunjangan 192,270,697 147,441,600 Salary and Allowance Dividen dari Entitas Anak 3,960,000,000 57,724,817,981 Dividend from Sub sidiaaries Penyusutan 9,477,157,441 4,550,093,196 Depreciation Denda Pajak 231,364,500 40,748,201 Tax Penalty Marketing dan Beban Sewa 2,214,010,725 2,142,903,731 Marketing and Rent Expense Lain-lain 291,125,197 866,275,305 Others Penghasilan yang telah dikenakan Income subject to final tax Pajak Final: Pendapatan Bunga 9,862,377,067 5,521,065,640 Interest Expense Pendapatan Sewa -- 402,660,000 Rent Income 1,416,448,507 55,901,081,589 Beda Waktu: Timing Differences: Beban Penyusutan 3,093,871,243 4,319,729,651 Depreciation Expense Manfaat Karyawan 4,653,266,000 2,341,475,765 Employee Benefit Pembayaran Pesangon 903,968,000 -- Employee Benefit Payment Keuntungan atas Penjualan Aset Tetap -- 409,111,883 Gain On loss of Fixed Assets Beban Piutang tak Tertagih 662,531,762 24,177,114 Bad Deb t Expenses Penurunan nilai atas Persediaan Usang 3,496,821,538 4,652,107 Impairment of Ob solete Inventories 4,814,780,057 6,223,264,311 Penghasilan Kena Pajak 66,331,010,007 129,832,468,129 Taxable Income Pajak Penghasilan Tahun Berjalan Current Corporate Income Tax Perusahaan 16,582,752,500 32,458,117,000 The Company Entitas Anak: Subsidiaries: PT Unipack Plasindo 1,750,293,299 2,329,008,500 PT Unipack Plasindo PT Mulford Indonesia 2,343,117,000 6,236,984,250 PT Mulford Indonesia PT Alsynite Indonesia 664,315,643 1,032,878,638 PT Alsynite Indonesia PT Alderon Pratama Indonesia 105,137,272 -- PT Alderon Pratama Indonesia Total Pajak Penghasilan Tahun Berjalan 21,445,615,714 42,056,988,388 Total Current Corporate Income Tax Kredit Pajak: Tax Credit: Perusahaan The Company Pajak Penghasilan Pasal 22 6,562,882,000 7,856,390,514 Income Tax Article 22 Pajak Penghasilan Pasal 23 2,205,046,157 1,250,207,670 Income Tax Article 23 Pajak Penghasilan Pasal 24 20,886,281 3,246,221,102 Income Tax Article 24 Pajak Penghasilan Pasal 25 18,963,421,989 33,372,513,801 Income Tax Article 25 Sub Total 27,752,236,427 45,725,333,087 Sub Total Entitas Anak: Subsidiaries: PT Mulford Indonesia 6,088,342,142 5,551,600,303 PT Mulford Indonesia PT Unipack Plasindo 2,604,831,012 3,093,281,913 PT Unipack Plasindo PT Alsynite Indonesia 804,613,743 547,155,641 PT Alsynite Indonesia PT Master Sepadan Indonesia 128,306,388 -- PT Master Sepadan Indonesia PT Kreasi Dasatama 1,124,574,950 1,884,793,800 PT Kreasi Dasatama Sub Total 10,750,668,235 11,076,831,657 Sub Total Total Kredit Pajak 38,502,904,662 56,802,164,744 Total Tax Credit