UTANG LAIN-LAIN OTHER PAYABLES BEBAN AKRUAL ACCRUED EXPENSES PERPAJAKAN lanjutan TAXATION continued

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 unaudited and December 31, 2014 audited And Nine Months Period ended September 30, 2015 and 2014 unaudited Expressed in United States Dollar, unless otherwise stated 68 15. UTANG LAIN-LAIN 15. OTHER PAYABLES 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Liabilitas jangka pendek Current liabilities Pihak ketiga Third parties Lain-lain 41.231 3.709 Others 41.231 3.709 Liabilitas jangka panjang Non-current liabilities Pihak berelasi Catatan 35e 1.903.346 2.242.526 Related party Note 35e 1.903.346 2.242.526 Total 1.944.577 2.246.235 Total Utang lain-lain berdasarkan mata uang terdiri dari: Other payables based on currency consist of: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Pihak ketiga Third parties Dolar Amerika Serikat 41.231 2.648 United States Dollar Rupiah - 1.061 Rupiah Sub - total 41.231 3.709 Sub - total Pihak berelasi Related party Rupiah 1.903.346 2.242.526 Rupiah Sub - total 1.903.346 2.242.526 Sub - total 1.944.577 2.246.235 16. BEBAN AKRUAL 16. ACCRUED EXPENSES 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Royalti Catatan 42a 707.040 1.060.874 Royalty Note 42a Pengangkutan 734.873 1.059.958 Barging Jasa profesional 342.346 410.679 Professional fee Pemasaran 155.536 141.917 Marketing Infrastruktur 169.021 105.461 Infrastructure Lain-lain 1.805.136 2.157.086 Others 3.913.952 4.935.975 PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 unaudited and December 31, 2014 audited And Nine Months Period ended September 30, 2015 and 2014 unaudited Expressed in United States Dollar, unless otherwise stated 69 17. PERPAJAKAN 17. TAXATION a. Pajak dibayar di muka a. Prepaid taxes 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Jangka pendek Current portion Entitas anak: Subsidiaries: Pajak Pertambahan Nilai 271.719 12.422 Value Added Tax Pasal 22 812.312 - Article 22 Pasal 23 61.987 - Article 23 Pajak penghasilan badan 722.079 - Corporate income tax 1.868.097 12.422 b. Utang pajak b. Taxes payable 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Perusahaan: The Company: Pasal 42 2.028 273 Article 42 Pasal 21 34.331 56.995 Article 21 Pasal 23 898 996 Article 23 Pasal 26 14.885 15.522 Article 26 Pajak Pertambahan Nilai 679 - Value Added Tax 52.821 73.786 Entitas Anak: Subsidiaries: Pasal 42 11.947 12.195 Article 42 Pasal 15 18.215 21.382 Article 15 Pasal 21 92.082 903.902 Article 21 Pasal 23 465.368 403.788 Article 23 Pasal 25 722.079 - Article 25 Pasal 26 352 - Article 26 Pasal 29 216.552 3.533.908 Article 29 Pajak Pertambahan Nilai 128.706 19.111 Value Added Tax Pajak Bumi dan Bangunan 409.065 358.043 Tax on land and building STP 17.107 - STP 2.081.473 5.252.329 2.134.294 5.326.115 c. Beban pajak c. Tax expense Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan yang ditunjukkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan estimasi rugi fiskal Perusahaan, dan beban pajak kini Perusahaan untuk periode yang berakhir pada tanggal-tanggal 30 September 2015 dan 2014 dan estimasi utang pajak penghasilan badan pada tanggal-tanggal tersebut adalah sebagai berikut: The reconciliation between profit before tax expense benefit as shown in the consolidated statements of profit or loss and other comprehensive income and the Company’s estimated taxable loss, and the Company’s current income tax expense for the periods ended September 30, 2015 and 2014, and the estimated corporate income tax payable as of those dates are as follows: PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 unaudited and December 31, 2014 audited And Nine Months Period ended September 30, 2015 and 2014 unaudited Expressed in United States Dollar, unless otherwise stated 70 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Beban pajak lanjutan c. Tax expense continued 2015 2014 sembilan bulan sembilan bulan nine months nine months Laba konsolidasian sebelum beban manfaat Consolidated profit before pajak penghasilan 30.943.181 46.484.605 tax expense benefit Eliminasi 269.754 167.955 Elimination Laba sebelum beban pajak Profit before tax expense - Entitas anak 36.693.390 49.244.769 - Subsidiaries Laba sebelum beban pajak Profit before tax expense - Perusahaan 5.480.455 2.592.209 - the Company Beda tetap: Permanent differences: Biaya yang tidak dapat dikurangkan menurut pajak 30.332 99.798 Non deductible expense Penghasilan yang telah dikenakan pajak final 260.161 862.765 Income subject to final tax Estimasi rugi fiskal penghasilan kena Estimated tax loss pajak - Perusahaan 5.710.284 3.355.176 taxable income - Company Analisa akumulasi rugi fiskal Perusahaan adalah sebagai berikut: The analysis of the Company’s tax losses carried forward is as follows: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Tahun pajak: Fiscal Years: 2010 327.244 327.244 2010 2011 2.514.937 2.514.937 2011 2012 5.570.123 5.570.123 2012 2013 8.065.616 8.065.616 2013 2014 3.801.688 3.801.688 2014 Akumulasi rugi fiskal 20.279.608 20.279.608 Tax losses carried forward PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 unaudited and December 31, 2014 audited And Nine Months Period ended September 30, 2015 and 2014 unaudited Expressed in United States Dollar, unless otherwise stated 71 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Beban pajak lanjutan c. Tax expense continued Rekonsiliasi antara beban pajak neto yang tercermin di dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan hasil perkalian laba sebelum beban manfaat pajak dengan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between tax expense, net as shown in the consolidated statement of profit or loss and other comprehensive income and the theoretical tax amount on the profit before tax expense benefit is as follows: 2015 2014 sembilan bulan sembilan bulan nine months nine months Laba sebelum beban pajak Profit before tax expense - Perusahaan 5.480.455 2.592.209 - The Company Beban pajak dengan tarif Tax expense computed pajak yang berlaku 1.370.114 648.052 using the prevailing tax rate Pengaruh pajak Tax effect of atas beda tetap 7.583 24.950 permanent differences Penghasilan yang dikenakan pajak final 65.040 215.691 Income subject to final tax Penambahan penyisihan Additional valuation allowance atas aset pajak tangguhan 1.427.571 838.793 for deferred tax assets Beban pajak penghasilan Tax expenses of the company Perusahaan - - Bebanmanfaat pajak Tax expensebenefit of entitas anak the subsidiaries Pajak penghasilan kini 10.869.056 15.828.812 Current income tax Tangguhan 251.454 250.006 Deferred Beban pajak - neto 10.617.602 15.578.806 Tax expense - net PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 unaudited and December 31, 2014 audited And Nine Months Period ended September 30, 2015 and 2014 unaudited Expressed in United States Dollar, unless otherwise stated 72 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Asetliabilitas pajak tangguhan d. Deferred tax assetsliabilities 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Perusahaan: The Company: Aset pajak tangguhan 94.136 260.084 Deferred tax assets Entitas anak: The Subsidiaries: Aset pajak tangguhan: Deferred tax assets: ABN 1.106.131 1.569.586 ABN TBEIM 1.066.166 947.297 TBEIM TMU 353.140 480.990 TMU Total 2.525.437 2.997.873 Total Liabilitas pajak tangguhan: Deferred tax liabilities: PKU 944.402 867.508 PKU Total 944.402 867.508 Total Aset pajak tangguhan - neto 2.619.573 3.257.957 Deferred tax assets - net Liabilitas pajak tangguhan - neto 944.402 867.508 Deferred tax liabilities - net PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 unaudited and December 31, 2014 audited And Nine Months Period ended September 30, 2015 and 2014 unaudited Expressed in United States Dollar, unless otherwise stated 73 17. PERPAJAKAN lanjutan 17. TAXATION continued e . Surat Ketetapan Pajak e. Tax Assessments Pada bulan Agustus 2015, IM menerima Surat Tagihan Pajak “STP” atas PPh 21 atas bulan November 2010 – Februari 2011 sejumlah Rp250.743.785. Jumlah tersebut telah dicatat sebagai beban dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2015. On August 2015, IM received collection letters “STP” for Witholding Income Tax Article 21 of November 2010 – February 2011 amounting to Rp250,743,785. The amount has been recorded in the 2015 consolidated statement of profit or loss and other comprehensive income. Pada bulan Oktober 2014, TBE menerima Surat Ketetapan Pajak “SKP” kurang bayar atas PPh 23 atas bulan Mei - September dan Desember 2011 sejumlah Rp812.240.507 AS67.227 dan PPh 4 2 atas bulan Desember sejumlah Rp403.114.731 AS33.364. Jumlah tersebut sudah dicatat sebagai beban lain-lain pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2014. On October 2014, TBE received assessment letters “SKP” for underpayment of Witholding Income Tax Article 23 of May – September and December 2011 fiscal year amounting to Rp812,240,507 US67,227 and Witholding Income Tax Article 4 2 of December 2011 amounting to Rp403,114,731 US33,364. The amount has been recorded as other expenses in the 2014 consolidated statement of profit or loss and other comprehensive income. Dalam bulan Januari 2014 IM menerima surat Pembetulan atas Surat Keputusan Keberatan Secara Jabatan atas pajak penghasilan badan tahun 2008. Surat ini menambah jumlah kurang bayar IM sebesar Rp7.335.670.090 setara dengan AS636.115. IM menerima keputusan ini dan membebankan jumlah kurang bayar tersebut pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2014 sebagai beban pajak kini. In January 2014, IM received “Pembetulan atas Surat Keputusan Keberatan Secara Jabatan” of corporate income tax for 2008 fiscal year. This letter increase IM’s underpayment amounting to Rp7,335,670,090 equivalent to US636,115. IM accepted the decision and charged the underpayment as current tax expense to the 2014 consolidated statement of profit or loss and other comprehensive income. IM menerima SKP Lebih Bayar dalam bulan April 2014 atas pajak penghasilan badan tahun 2012 sejumlah AS5.348.823, jumlah ini lebih rendah dari jumlah tercatat lebih bayar tahun 2012 sebesar AS6.779.126. IM menerima keputusan ini serta menerima pengembalian dalam bulan Mei 2014 setelah memperhitungkan kompensasi utang pajak dan membebankan selisihnya sebesar AS1.430.303 pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2014 sebagai beban pajak kini. IM received SKP for overpayment of corporate income tax for 2012 fiscal year amounting to US5,348,823 in April 2014, which is lower than overpayment that was recorded in 2012 amounting to US6,779,126. IM accepted the SKP and received the refund of such amount in May 2014 after compensating tax payable and charged the difference of US1,430,303 as current tax expense to the 2014 consolidated statement of profit or loss and other comprehensive income. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 unaudited and December 31, 2014 audited And Nine Months Period ended September 30, 2015 and 2014 unaudited Expressed in United States Dollar, unless otherwise stated 74 17. PERPAJAKAN lanjutan 17. TAXATION continued