Fixed Assets 2016 Source of Estimation Uncertainty and Critical Accounting Judgements Continued

CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For The Years Ended 31 Desember 2016 dan 2015 December 31, 2016 and 2015 Disajikan dalam Rupiah Penuh, Kecuali Dinyatakan Lain Expressed in Full of Rupiah, Unless Otherwise Stated 42 12. Perpajakan

12. Taxation a. Pajak Dibayar di Muka

a. Prepaid Tax 2016

2015 Rp Rp Pajak Penghasilan Selisih Income Tax Revaluation Revaluasi Aset Tetap Catatan 29 -- 653,303,029 of Fixed Assets Note 29 Pajak Pertambahan Nilai -- 10,801,777 Value Added Tax Total -- 664,104,806 Total b. Estimasi Tagihan Pajak b. Estimated Claims for Tax Refund 2016 2015 Rp Rp Pajak Pengasilan Badan Corporate Income Tax Tahun Year 2015 -- 388,687,000 Tahun Year 2016 882,143,400 -- Total 882,143,400 388,687,000 Berdasarkan Surat Ketetapan Pajak Lebih Bayar Pajak Penghasilan Badan Nomor: 000304061405416 tanggal 31 Maret 2016 dari Direktorat Jenderal Pajak Kantor Pelayanan Pajak Perusahaan masuk Bursa Perusahaan dinyatakan lebih bayar pajak penghasilan badan untuk tahun 2014 sebesar Rp364.507.000 dengan penghasilan kena pajak sebesar Rp1.959.173.000. Atas lebih bayar pajak tersebut telah diterima Perusahaan sesuai Surat Perintah Membayar Kelebihan Pajak SPMKP Nomor: 80172054-0172- 2016 Tanggal 25 April 2016 yang menyebutkan atas kelebihan pembayaran pajak tersebut akan dikompensasikan dengan utang pajak danatau pajak yang terutang melalui potongan SPMKP sebesar Rp29.107.147 sehingga jumlah yang akan diberikan sebesar Rp335.399.853. Pengembalian pajak tersebut telah diterima perusahaan pada tanggal 3 Mei 2016. Based on the assessment letter on tax overpayment of Corporate Income Tax Number: 000304061405416 dated March 31, 2016 from the Directorate General of Taxation Tax Office for Listed Companies, the Company had overpayment of corporate income tax for 2014 amounted to Rp364,507,000 with taxable income tax of Rp1,959,173,000. The overpayment of tax has been received by the Company in accordance with Excess Tax Payment Order SPMKP Number: 80172054- 0172-2016 dated April 25, 2016 which mentioned the above excess tax payments will be compensated with tax payable andor taxes owed by deducting the SPMKP of Rp29,107,147 so the amount that refunded is Rp335,399,853. The tax refund has been received by the Company on May 3, 2016. c. Utang Pajak c. Taxes Payable 2016 2015 Rp Rp Pajak kini Current tax Tahun berjalan -- 63,843,250 Current year Pajak Penghasilan Income Taxes Pasal 21 27,606,770 29,620,278 Article 21 Pasal 23 6,236,978 4,873,660 Article 23 Pasal 25 -- 159,895,000 Article 25 Pajak Pertambahan Nilai 90,059,590 -- Value Added Tax Total 123,903,338 258,232,188 Total CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For The Years Ended 31 Desember 2016 dan 2015 December 31, 2016 and 2015 Disajikan dalam Rupiah Penuh, Kecuali Dinyatakan Lain Expressed in Full of Rupiah, Unless Otherwise Stated 43 12. Perpajakan Lanjutan

12. Taxation Continued d. Beban Pajak Penghasilan

d. Income Tax Expenses 2016

2015 Rp Rp Pajak Kini -- 1,662,793,250 Current Tax Pajak Tangguhan 2,264,140,980 182,309,178 Deferred Tax Pajak penghasilan sehubungan Tax Expenses of Company Releted dengan SKP 24,180,000 -- to tax assesment Letter Total 2,239,960,980 1,480,484,072 Total Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statement of income and taxable income is as follows: 2016 2015 Rp Rp Laba Rugi Sebelum Pajak Menurut Income Loss Before Tax per Laporan Laba Rugi 8,214,698,964 7,804,262,097 Statements of Income Bagian Rugi Entitas Asosiasi 697,500,254 1,234,397,815 Net equity Loss on Associate Total 8,912,199,218 9,038,659,912 Total Perbedaan Waktu : Timing Differences : Cadangan Kerugian Penurunan Allowance for Nilai Piutang 3,958,109 6,027,917 Impairment Loss Penyusutan Aset Tetap 1,130,146,374 294,659,694 Depreciation Imbalan Kerja Catatan 23 338,962,561 350,695,128 Employee Benefits Note 23 Akrual Pendapatan Accrued Deposits Bunga Deposito 56,842,543 667,173,359 Interest Income Total 730,383,161 729,236,710 Total Perbedaan yang Tidak Dapat Nondeductible Expenses Diperhitungkan Menurut Fiskal : Nontaxable Income : Sumbangan dan Jamuan 159,500,000 276,550,000 Donations and Entertainment Beban Pajak Final atas Final Tax Expense of Revaluasi Aset Tetap 653,303,029 -- Fixed Asset Revaluation Biaya Pajak 29,707,147 200,000 Tax Charges Penghasilan bunga Interest income subjected yang telah dikenakan pajak final 1,126,356,598 3,426,293,622 to final tax Lain-lain 139,481,720 32,820,500 Others Total 144,364,702 3,116,723,122 Total LabaRugi Kena Pajak 9,786,947,081 6,651,173,500 Taxable IncomeLoss Perhitungan beban dan utang pajak kini adalah sebagai berikut: The details of current tax expense and payable are as follows: 2016 2015 Rp Rp Tarif Pajak yang Berlaku: Tax Expense at Effective Tax Rate: 25 x Rp6.651.173.000 -- 1,662,793,250 25 x Rp6,651,173,000 Total Dipindahkan -- 1,662,793,250 Total To Transfer