BIAYA AKRUAL ACCRUED EXPENSES LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari: PERPAJAKAN TAXATION

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 54 12. UTANG USAHA 12. TRADE PAYABLES Akun ini merupakan saldo terutang atas pembelian bahan baku, bahan pembantu dan penggunaan jasa dari: This account consists of payables for purchases of raw materials, supplies and services from the following: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pihak ketiga Third parties Edge Trend Limited 2.927.088 9.306.128 Edge Trend Limited Baosteel Singapore Pte Ltd 1.722.533 4.515.562 Baosteel Singapore Pte Ltd AES International HK Ltd 428.568 410.569 AES International HK Ltd Danobat S. Coop 284.182 274.268 Danobat S. Coop PT Mitra Karisma KP 261.838 - PT Mitra Karisma KP Otorita Batam 255.360 269.621 Otorita Batam PT Kharisma Mandiri 105.528 262.356 PT Kharisma Mandiri PT Radiant Utama Interinco Tbk 58.324 133.230 PT Radiant Utama Interinco Tbk GH Electrotermia SA 39.318 244.517 GH Electrotermia SA CV Authentic Mandiri Batam 39.274 121.650 CV Authentic Mandiri Batam Grant Prideco Singapore Pte Ltd - 726.549 Grant Prideco Singapore Pte Ltd Amalgamated Pipes Investment Ltd - 667.950 Amalgamated Pipes Investment Ltd PT Pulau Bulan Indo Perkasa - 222.528 PT Pulau Bulan Indo Perkasa M.P. Colinet - 119.098 M.P. Colinet Lain-lain masing-masing di bawah AS100.000 2.620.087 2.243.154 Others each below US100,000 Sub-jumlah, pihak ketiga 8.742.100 19.517.180 Sub-total, third parties Pihak-pihak berelasi Catatan 6 41.686.159 57.321.042 Related parties Note 6 Jumlah 50.428.259 76.838.222 Total Berdasarkan umur utang, komposisi utang usaha adalah sebagai berikut: Based on the aging analysis, the trade payables composition is as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Kurang dari 31 hari 15.961.767 10.359.010 Less than 31 days 31 - 90 hari 7.070.784 6.071.794 31 - 90 days 91 - 180 hari 4.996.910 11.850.245 91 - 180 days 181 - 360 hari 4.135.729 18.721.387 181 - 360 days Lebih dari 360 hari 18.263.069 29.835.786 More than 360 days Jumlah 50.428.259 76.838.222 Total 13. BIAYA AKRUAL 13. ACCRUED EXPENSES Biaya akrual terdiri dari: Accrued expenses consist of the following: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Biaya operasional 646.622 131.576 Costs of operation Biaya pengiriman 309.362 103.120 Delivery costs Royalti, pemeriksaan dan denda 208.276 1.523.121 Royalty, inspection and penalty Jasa tenaga ahli 114.622 177.563 Professional fees Konsumsi gas 104.964 137.640 Gas consumption Proses blasting 1.434 122.143 Blasting process Bahan baku - 493.529 Raw materials Biaya konstruksi - 348.456 Construction cost Biaya pemasaran - 218.570 Marketing costs Lain-lain 185.599 389.010 Others Jumlah 1.570.879 3.644.728 Total the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 55

14. LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK

14. SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari:

This account consists of the following: 30 Juni 2015 31 Desember 2014 30 June, 2015 December 31, 2014 Bonus 311.071 1.505.865 Bonus Jamsostek 34.593 48.554 Jamsostek Lain-lain 28.974 15.074 Others Ot Jumlah 374.638 1.569.493 Total Tota 15. PERPAJAKAN 15. TAXATION Utang pajak terdiri dari: Taxes payable consist of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Utang pajak penghasilan Income tax payable Perusahaan - 404.900 The Company Entitas Anak 42.607 124.883 Subsidiaries 42.607 529.783 Utang pajak lainnya Other taxes accrued and withheld Perusahaan: The Company: Pajak penghasilan Income taxes Pasal 21 120.725 107.592 Article 21 Pasal 23 11.367 9.209 Article 23 Pasal 25 758.986 605.888 Article 25 Pasal 26 235.338 219.785 Article 26 Pasal 42 Final 2.816 16.331 Article 42 Final 1.129.232 958.805 Entitas Anak: Subsidiaries: Indonesia Indonesia Pajak penghasilan Income taxes Pasal 21 14.643 25.569 Article 21 Pasal 23 6.355 9.763 Article 23 Pasal 25 163.187 59.256 Article 25 Pasal 26 9.811 10.689 Article 26 Pasal 4 2 Final 2.521 7.354 Article 4 2 Final 196.517 112.631 Jumlah 1.368.356 1.601.219 Total the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 56 15. PERPAJAKAN lanjutan 15. TAXATION continued