Aset pajak tangguhan Deferred tax assets

PT ELNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 67 19. PERPAJAKAN lanjutan 19. TAXATION continued

e. Surat ketetapan

dan tagihan pajak lanjutan

e. Tax assessment and collection letters continued

Pada tahun 2016, Perusahaan dan EPN menerima pengembalian lebih bayar pajak atas beberapa jenis pajak untuk berbagai tahun pajak. Setelah dikompensasikan dengan kurang bayar beberapa jenis pajak, jumlah yang diterima sebesar Rp93.004. Selain itu, Perusahaan, SCU dan PND menerima surat ketetapan pajak kurang bayar atas PPN untuk tahun pajak 2013 dan pajak penghasilan badan untuk tahun pajak 2014 sebesar Rp1.522. Atas pengembalian lebih bayar dan ketetapan kurang bayar pajak tersebut, Grup mengakui beban sebesar Rp5.044 dalam laba rugi untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2016. In 2016, the Company and EPN received refund on overpayment of certain taxes for various fiscal years. After being compensated with underpayment of certain taxes, the net refund received amounted to Rp93,004. The Company, SCU and PND also received tax assesment letters on underpayment of VAT for fiscal year 2013 and corporate income tax for fiscal year 2014 amounting to Rp1,522. In relation to such refund of overpayment and assesment of underpayment, the Group recognized expenses amounting to Rp5,044 in profit or loss for the nine-month period ended September 30, 2016. 20. BEBAN AKRUAL 20. ACCRUED EXPENSES Beban akrual terdiri dari: Accrued expenses consist of: 30 September 31 Desember September 30, December 31, 2016 2015 Jasa subkontrak 186.928 234.577 Sub-contract services Beban proyek 152.364 171.271 Project expenses Liabilitas imbalan kerja jangka pendek 89.613 82.257 Short-term employee benefits liability Pembelian persediaan 50.506 57.789 Purchase of inventories Sewa dan fasilitas kantor 17.877 64.574 Rental and office facilities Jasa profesional 3.916 21.951 Professional services Lain-lain masing-masing di bawah Rp1.000 22.116 26.341 Others each below Rp1,000 Total 523.320 658.760 Total 21. PINJAMAN BANK JANGKA PANJANG 21. LONG-TERM BANK LOANS Pinjaman bank jangka panjang terdiri dari: Long-term bank loans consist of: 30 September 31 Desember September 30, December 31, 2016 2015 Dolar AS US Dollar The Bank of Tokyo-Mitsubishi UFJ Ltd 63.963 297.653 The Bank of Tokyo-Mitsubishi UFJ Ltd PT Bank ANZ Indonesia - 221.714 PT Bank ANZ Indonesia 63.963 519.367 Rupiah Rupiah PT Bank BNI Syariah 4.722 6.035 PT Bank BNI Syariah Total pinjaman bank 68.685 525.402 Total bank loans Biaya pinjaman yang belum diamortisasi 505 3.967 Unamortized costs of loan Neto 68.180 521.435 Net