BEBAN POKOK PENDAPATAN COST OF REVENUE

PT Semen Indonesia Persero Tbk. 532 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued Laba fiskal tahun 2016 menjadi dasar dalam pengisian Surat Pemberitahuan Pajak SPT tahunan PPh Badan 2016. The taxable income for 2016 will be the basis in the preparation of the 2016 annual Corporate Tax Returns SPT. Laba fiskal dan beban pajak penghasilan kini Perseroan tahun 2015 telah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. Berdasarkan SPT Tahun 2015, Perseroan memiliki lebih bayar pajak penghasilan badan sebesar Rp34.091.982 dan disajikan secara neto dengan utang pajak sebesar Rp55.381.522. Pada tahun 2016, Perseroan membayar utang pajak sebesar Rp55.381.522, sehingga menghasilkan pajak dibayar di muka sebesar Rp34.091.982 Catatan 12. Taxable income and current tax expense of the Company for 2015 are in accordance with the Corporate Tax Returns SPT submitted to the Tax Service Office. Based on the SPT for year 2015, the Company has overpayment of corporate income tax amounting to Rp34,091,983 which was presented net to the taxes payable amounting to Rp55,381,522. In 2016, the Company paid the taxes payable amounting to Rp55,381,522, thus resulting to prepaid tax of Rp34,091,982 in 2016 Note 12 Pajak Tangguhan Deferred Tax Dikreditkan dibebankan ke penghasilan Dikreditkan komprehensif dibebankan lain ke laporan Credited laba rugi charged to Akuisisi 1 Januari Credited other entitas anak 31 Desember January 1, charged to comprehensive Acquisition of December 31, 2016 profit or loss income subsidiaries 2016 Aset pajak tangguhan - neto Deferred tax asset - net Perseroan The Company Aset tetap 163.111.713 20.916.461 - - 184.028.174 Fixed assets Selisih nilai buku aset tetap Dif f erence in net book v alue of karena rev aluasi aktiv a tetap f ixed asset due to rev aluation untuk tujuan perpajakan - 736.346.431 736.346.431 of f ixed assets f or tax purposes Aset sewa pembiay aan 2.755.243 262.346 - - 2.492.897 Leased assets Nilai wajar aset atas Fair v alue assets akuisisi entitas anak - - - 93.916.638 93.916.638 of acquisition subsidiary Beban tangguhan dan Def erred charges and intangible aset takberwujud 7.728.976 7.984.066 - - 255.090 assets Liabilitas imbalan kerja 29.916.306 5.843.565 566.362 - 35.193.509 Employ ee benef its liabilities Cadangan persediaan usang dan Allowance f or obsolete and slow bergerak lambat 13.899.652 943.414 - - 14.843.066 mov ing inv entories Cadangan penurunan nilai piutang 2.692.638 306.232 - - 2.386.406 Allowance f or impairment of receiv ables Tunjangan produktiv itas Productiv ity allowances and dan uang jasa 74.606.414 10.299.186 - - 64.307.228 and incentiv e compensation Peny isihan lain-lain 42.489.679 4.157.118 - - 38.332.561 Other prov isions Jumlah 4.480.757 715.176.133 566.362 93.916.638 616.212.376 Subtotal Entitas anak Subsidiaries Aset tetap 65.025.316 13.734.855 - 2.950.896 75.809.275 Fixed assets Selisih nilai buku aset tetap Dif f erence in net book v alue of karena rev aluasi aktiv a tetap f ixed asset due to rev aluation untuk tujuan perpajakan - 15.350.275 15.350.275 of f ixed assets f or tax purposes Aset sewa pembiay aan 412.137 393.447 - 142.212 947.796 Leased assets Cadangan penurunan nilai piutang 4.242.884 2.459.534 - 1.496.126 8.198.544 Allowance f or impairment of receiv ables Liabilitas imbalan kerja 75.772.531 9.562.930 1.672.991 7.462.565 94.471.017 Employ ee benef its liabilities Cadangan persediaan usang dan Allowance f or obsolete and slow bergerak lambat 6.470.151 762.336 - 7.539 7.240.026 mov ing inv entories Tunjangan produktiv itas Productiv ity allowances and dan uang jasa 54.398.887 3.445.463 - 867.286 58.711.636 incentiv e compensation Cadangan biay a bongkar 6.203.181 452.033 - - 6.655.214 Allowance f or dismantle cost Akumulasi rugi f iskal 6.483.053 13.178.372 - 411.021 20.072.446 Accumulated f iscal loss Peny isihan lain-lain 2.134.689 190.751 - 12.420 2.337.860 Other prov isions Jumlah 90.267.923 31.273.392 1.672.991 13.065.641 136.279.947 Subtotal Jumlah aset pajak tangguhan - neto 85.787.166 746.449.525 1.106.629 80.850.997 752.492.323 Total def erred tax assets - net Liabilitas pajak tangguhan - neto Deferred tax liabilities - net Entitas anak Subsidiaries Aset tetap 219.678.292 47.196.761 - 30.033.927 296.908.980 Fixed assets Selisih nilai buku aset tetap Dif f erence in net book v alue of karena rev aluasi aktiv a tetap f ixed asset due to rev aluation untuk tujuan perpajakan - 112.703.815 - - 112.703.815 of f ixed assets f or tax purposes Nilai wajar aset atas Fair v alue assets akuisisi entitas anak - 1.839.638 - 24.794.624 22.954.986 of acquisition subsidiary Aset sewa pembiay aan 1.092.224 4.196.551 - 472.616 2.631.711 Leased assets Liabilitas imbalan kerja 53.308.935 3.867.825 9.733.986 8.929.455 75.840.201 Employ ee benef its liabilities Cadangan persediaan usang dan Allowance f or obsolete and slow bergerak lambat 5.429.789 190.544 - 360.546 5.980.879 mov ing inv entories Cadangan penurunan nilai piutang 9.518.695 376.763 - 6.195.128 15.337.060 Allowance f or impairment of receiv ables Tunjangan produktiv itas Productiv ity allowances and dan uang jasa 43.148.236 5.527.580 - 2.842.982 51.518.798 incentiv e compensation Akumulasi rugi f iskal - 14.540.287 14.540.287 Fiscal loss carry f orward Peny isihan lain-lain 3.758.440 4.139.835 - 25.482 7.923.757 Other prov isions Jumlah liabilitas pajak tangguhan - neto 103.421.973 91.039.449 9.733.986 36.002.342 38.650.880 Total def erred tax liabilites - net Manf aat pajak tangguhan - neto 837.488.974 10.840.615 Def erred tax income - net Laporan Keuangan 2016 533 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued Dikreditkan Dikreditkan dibebankan dibebankan ke penghasilan ke laporan komprehensif lain laba rugi Credited 1 Januari Credited charged to other 31 Desember January 1, charged to comprehensive December 31, 2015 profit or loss income 2015 Liabilitas pajak tangguhan - neto Deferred tax liabilities, net Perseroan The Company Aset tetap 130.496.763 32.614.950 - 163.111.713 Fixed assets Aset sewa pembiay aan 1.529.805 1.225.438 - 2.755.243 Leased assets Beban tangguhan dan Def erred charges and intangible aset takberwujud 13.244.285 5.515.309 - 7.728.976 assets Liabilitas imbalan kerja 26.348.754 10.024.373 6.456.821 29.916.306 Employ ee benef its liabilities Cadangan persediaan usang dan Allowance f or obsolete and slow bergerak lambat 13.133.094 766.558 - 13.899.652 mov ing inv entories Cadangan penurunan nilai piutang 1.557.020 1.135.618 - 2.692.638 Allowance f or impairment of receiv ables Tunjangan produktiv itas - Productiv ity allowances and dan uang jasa 57.924.361 16.682.053 - 74.606.414 and incentiv e compensation Peny isihan lain-lain 33.127.010 9.362.669 - 42.489.679 Other prov isions Jumlah 10.121.004 12.097.068 6.456.821 4.480.757 Subtotal Entitas anak Subsidiaries Aset tetap 157.975.511 61.702.781 - 219.678.292 Fixed assets Aset sewa pembiay aan 976.556 115.668 - 1.092.224 Leased assets Liabilitas imbalan kerja 39.004.457 6.111.302 8.193.176 53.308.935 Employ ee benef its liabilities Cadangan persediaan usang dan Allowance f or obsolete and slow bergerak lambat 5.183.686 246.103 - 5.429.789 mov ing inv entories Cadangan penurunan nilai piutang 11.244.320 1.725.625 - 9.518.695 Allowance f or impairment of receiv ables Tunjangan produktiv itas Productiv ity allowances and dan uang jasa 39.273.196 3.875.040 - 43.148.236 incentiv e compensation Peny isihan lain-lain 2.368.978 1.389.462 - 3.758.440 Other prov isions Jumlah 59.924.318 51.690.831 8.193.176 103.421.973 Total Jumlah liabilitas pajak tangguhan - neto 70.045.322 39.593.763 1.736.355 107.902.730 Total def erred tax liabilities - net Aset pajak tangguhan - neto Deferred tax assets - net Entitas anak Subsidiaries Aset tetap 62.698.530 2.326.786 - 65.025.316 Fixed assets Aset sewa pembiay aan 280.675 692.812 - 412.137 Leased assets Cadangan penurunan nilai piutang 3.685.099 557.785 - 4.242.884 Allowance f or impairment of receiv ables Liabilitas imbalan kerja 36.024.150 18.998.785 20.749.596 75.772.531 Employ ee benef its liabilities Cadangan persediaan usang dan Allowance f or obsolete and slow bergerak lambat 4.923.013 1.547.138 - 6.470.151 mov ing inv entories Tunjangan produktiv itas - Productiv ity allowances and dan uang jasa 52.954.246 1.444.641 - 54.398.887 incentiv e compensation Cadangan biay a bongkar 5.727.055 476.126 - 6.203.181 Allowance f or dismantle cost Akumulasi rugi f iskal 6.668.469 185.416 - 6.483.053 Accumulated f iscal loss Peny isihan lain-lain 8.988.394 6.853.705 - 2.134.689 Other prov isions Jumlah aset pajak tangguhan - neto 56.552.571 12.965.756 20.749.596 90.267.923 Total def erred tax assets - net Beban pajak tangguhan - neto 26.628.007 22.485.951 Def erred tax expense - net