BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 567 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan

29. TAXATION continued c. Beban pajak penghasilan lanjutan

c. Income tax expenses continued

Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba akuntansi sebelum pajak penghasilan Grup dan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between income tax expenses and the theoretical tax amount on the Groups profit before income tax is as follows: 2016 2015 Laba sebelum pajak Profit before income penghasilan - konsolidasi 2,159,667 2,835,752 tax - consolidation Pajak penghasilan dihitung Tax calculated at effective dengan tarif pajak efektif 539,917 708,938 tax rates Beban yang tidak dapat dikurangkan untuk keperluan pajak 106,119 78,900 Non-deductible expenses Penghasilan bukan objek pajak 14,085 4,299 Non-taxable income Pendapatan yang dikenakan pajak final 10,381 64,347 Income subject to final tax Penyesuaian pajak tahun Sebelumnya 4,026 17,935 Prior year adjustment Beban pajak Consolidated corporate penghasilan konsolidasi 617,544 701,257 income tax expenses Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak Perusahaan adalah sebagai berikut: Reconciliation between income before tax as per consolidated of statements comprehensive income with estimated taxable income of the Company is as follows: 2016 2015 Laba sebelum pajak Profit before income penghasilan - konsolidasi 2,159,667 2,835,752 tax - consolidation Eliminasi konsolidasi 19,855 19,412 Consolidation elimination 2,179,522 2,855,164 Dikurangi: Less: Rugilaba sebelum pajak - entitas Subsidiaries lossincome anak 93,363 178,887 before tax Laba sebelum pajak - Perusahaan 2,272,885 2,676,277 Income before tax - the Company Perbedaan temporer: Temporary differences: Imbalan kerja jangka panjang 127,644 163,548 Long-term employee benefit Provision for impairment Provisi atas penurunan nilai piutang 6,644 22,613 of trade receivables Provisi atas persediaan 53,308 1,421 Provision for decline in inventories Pembayaran imbalan kerja Payment of long-term jangka panjang 738,316 200,576 employee benefits Penyusutan dan amortisasi 500,262 283,240 Depreciation and amortisation PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 568 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 29. PERPAJAKAN lanjutan

29. TAXATION continued c. Beban pajak penghasilan lanjutan

c. Income tax expense continued 2016

2015 Perbedaan tetap: Permanent differences: Biaya umum 83,252 62,655 General expenses Kesejahteraan karyawan 53,637 147,418 Employee welfare Biaya bunga 10,174 10,054 Interest expense Pajak dan kontribusi 23,051 7,266 Tax and contribution Aset yang tidak dapat disusutkan menurut fiskal 7,482 6,393 Non-depreciable asset Pendapatan sewa tanah Rental income from land dan bangunan 41,503 55,008 and building Penghasilan yang pajaknya Income already subjected bersifat final 14,172 35,668 to final tax Pemeliharaan bangunan dan sarana 14,127 19,275 Building and facilities maintenance Pendapatan dividen 14,838 17,196 Dividend income Lainnya 24,964 131,087 Others Laba kena pajak - Perusahaan 1,354,789 2,394,145 Taxable income - the Company Beban pajak kini 338,697 598,536 Current income tax of Perusahaan the Company Pembayaran pajak dibayar di muka 683,196 821,727 Prepayment of income taxes Taksiran lebih bayar pajak Overpayment of taxable penghasilan – Perusahaan 344,499 223,191 income – the Company Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak didasarkan atas perhitungan sementara, karena Perusahaan belum menyampaikan Surat Pemberitahuan Tahunan Pajak Penghasilan Badan. In these concolidated financial statements, the amount of taxable income is based on preliminary calculations, as the Company has not yet submitted its corporate income tax returns. d. Aset dan liabilitas pajak tangguhan d. Deferred tax assets and liabilities 2016 Dikreditkan dibebankan ke laba rugi Dibebankan Saldo awal Credited ke ekuitas Saldo akhir Beginning charged to Charged to Ending balance profit or loss equity balance Perusahaan The Company Penyisihan penurunan Provision for impairment of nilai piutang 115,063 1,661 - 113,402 receivables Penyisihan Provision for persediaan usang 7,557 13,327 - 20,884 inventories obsolescene Aset tetap dan Property, plant and equipment beban tangguhan 311,636 124,558 - 436,194 and deferred expense Manfaat karyawan 158,981 23,330 15,765 151,416 Employee benefits Hutang penyelesaian Settlement payable for untuk kompensasi 129,338 129,338 - - compensation Penurunan nilai investasi 7,515 - - 7,515 Impairment of investment 106,818 265,560 15,765 142,977 Entitas anak Subsidiaries Penyisihan penurunan Allowance for impairment of nilai piutang 1,008 5,827 - 6,835 receivable Manfaat karyawan 8,783 10,596 513 2,326 Employee benefits Aset tetap dan Property, plant and equipment beban tangguhan 2,888 8,676 7,399 1,611 and deferred expense 4,887 7,747 7,912 10,772