UTANG USAHA TRADE PAYABLES

are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA 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 millions of Rupiah, unless otherwise stated UNAUDITED 62 18. LIABILITAS JANGKA PENDEK LAINNYA 18. OTHER CURRENT LIABILITIES Liabilitas jangka pendek lainnya terdiri dari: Other current liabilities consist of: 31 Maret 31 Desember March 31, December 31, 2017 2016 Pendapatan ditangguhkan 16.787 16.688 Deferred income Titipan pelanggan 12.910 13.825 Customer deposits Pemerintah daerah Province government - pajak kendaraan bermotor 3.661 3.047 - vehicle tax Utang lain-lain 7.275 8.342 Other payables Total 40.633 41.902 Total 19. PERPAJAKAN 19. TAXATION a. Pajak dibayar di muka a. Prepaid taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 31 Maret 31 Desember March 31, December 31, 2017 2016 Pajak penghasilan badan: Corporate income tax: Tahun berjalan 4.932 19.572 Current year Tahun-tahun sebelumnya 92.660 74.686 Prior years Pajak Pertambahan Nilai: Value Added Tax: Tahun berjalan 55.509 161.041 Current year Tahun-tahun sebelumnya 456.894 295.832 Prior years Total 609.995 551.131 Total Bagian lancar 214.141 214.141 Current portion Bagian tidak lancar 395.854 336.990 Non-current portion Pada tahun 2016, Grup menerima sejumlah surat ketetapan pajak terkait dengan restitusi pajak yang diajukan Catatan 19e. In 2016, the Group received several tax assessment letters in relation to its claims for tax refund Note 19e. b. Utang pajak b. Taxes payable Utang pajak terdiri dari: Taxes payable consists of: 31 Maret 31 Desember March 31, December 31, 2017 2016 Pajak penghasilan badan: Corporate income tax: Tahun berjalan 1.994 2.597 Current year Tahun-tahun sebelumnya 3.470 1.919 Prior years Pajak lain-lain: Other taxes: Pajak final pasal 4 2 641 352 Final tax article 4 2 Pajak final pasal 15 307 323 Final tax article 15 Pajak penghasilan pasal 21 3.768 9.986 Income tax article 21 Pajak penghasilan pasal 22 203 344 Income tax article 22 Pajak penghasilan pasal 23 1.845 1.568 Income tax article 23 Pajak penghasilan pasal 25 3.299 3.317 Income tax article 25 Pajak penghasilan pasal 26 236 273 Income tax article 26 Pajak Pertambahan Nilai 9.942 9.263 Value Added Tax Total 25.705 29.942 Total are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA 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 millions of Rupiah, unless otherwise stated UNAUDITED 63 19. PERPAJAKAN lanjutan 19. TAXATION continued b. Utang pajak lanjutan b. Taxes payable continued Berdasarkan Peraturan Menteri Keuangan No. 37PMK.032015 tanggal 4 Maret 2015, Perusahaan ditunjuk sebagai pemungut Pajak Pertambaha n Nilai “PPN” efektif tanggal 1 April 2015. Dengan adanya peraturan ini, Perusahaan memungut, menyetor dan melaporkan PPN yang terutang atas penyerahan barang dan jasa oleh pihak lain kepada Perusahaan. Based on the Finance Minister Regulation No. 37PMK.032015 dated March 4, 2015, the Company was appointed as Value Added Tax collector effective April 1, 2015. As such, the Company collects, paids and reports the VAT arising from the sales of goods and services by other parties to the Company. Berdasarkan Peraturan Menteri Keuangan No. 107PMK.102015 tanggal 8 Juni 2015, Perusahaan ditunjuk sebagai pemungut pajak penghasilan pasal 22 efektif tanggal 8 Agustus 2015. Based on the Finance Minister Regulation No. 107PMK.102015 dated June 8, 2015, the Company was appointed as income tax article 22 collector effective August 8, 2015. Saldo utang pajak termasuk PPN dan pajak penghasilan pasal 22 yang belum disetor ke kas negara atas kewajiban ini. The balances of taxes payable include the VAT and income tax article 22 which have not yet been paid to the treasury fund arising from such obligation. c. Beban pajak penghasilan c. Income tax expense Beban pajak penghasilan terdiri dari: Income tax expense consists of: Periode tiga bulan yang berakhir pada tanggal 31 Maret Three month period ended March 31, 2017 2016 Beban pajak kini: Current tax expenses: Tahun berjalan 14.470 41.759 Current year Beban manfaat pajak tangguhan 2.074 6.272 Deferred tax expense benefit Total 12.396 35.487 Total Pajak penghasilan badan dihitung untuk masing-masing perusahaan sebagai entitas yang terpisah secara hukum. Corporate income tax is calculated for each individual company as a separate legal entity.