BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and for the Three-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 88 19. PERPAJAKAN 19. TAXATION a. Pajak dibayar di muka a. Prepaid taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Pajak Pertambahan Nilai 147.917.240 228.550.892 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 43.235 1.074 Article 21 Pasal 22 - 5.587 Article 22 Total 147.960.475 228.557.553 Total b. Utang pajak b. Taxes payable Utang pajak terdiri dari: Taxes payable consists of: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Pajak Pertambahan Nilai 23.804.166 11.658.010 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 12.084.881 11.711.821 Article 21 Pasal 23 4.490.163 10.303.987 Article 23 Pasal 25 42.281.611 35.957.020 Article 25 Pasal 29 36.300.914 31.636.782 Article 29 Pasal 26 15.511.272 19.985.119 Article 26 Pajak Penghasilan Final 1.165.873 9.225.074 Final Income Tax Total 135.638.880 130.477.813 Total c. Klaim atas pengembalian pajak c. Claim for tax refund Rincian klaim atas pengembalian pajak pada tanggal 31 Maret 2017 dan 31 Desember 2016 adalah sebagai berikut: The details of estimated claims for tax refund as of March 31, 2017 and December 31, 2016 are as follows: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Klaim atas pengembalian pajak Claims for tax refund Penghasilan Badan: Income Taxes: Perusahaan Company 2017 1.101.413 - 2017 2016 5.138.271 5.138.271 2016 Entitas anak Subsidiaries 2017 37.796.116 - 2017 2016 34.842.165 34.842.165 2016 2015 7.768.752 7.768.752 2015 2014 77.000 77.000 2014 Total 86.723.717 47.826.188 Total