Transaksi dan Saldo Dengan Transactions and Balances With

DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31, 2016 Untuk Periode Enam Bulan yang Berakhir Pada For Six Months Periods Ended 30 Juni 2017 dan 2016 June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain In Full USD, unless otherwise stated DraftJuly 31, 2017 61 30 Jun. 2017 31 Des. 2016 Jun. 30, 2017 Dec. 31, 2016 USD USD Utang Usaha Catatan 12 Trade Payable Note 12 PT Supernova Flexible Packaging 11,529 -- PT Supernova Flexible Packaging Total 11,529 -- Total Persentase terhadap Total Liabilitas 0.01 0.00 Percentage to Total Liabilities 30 Jun. 2017 30 Jun. 2016 Jun. 30, 2017 Jun. 30, 2016 USD USD Penjualan Catatan 21 Sales Note 21 PT Supernova Flexible Packaging 2,787,522 2,448,756 PT Supernova Flexible Packaging PT Supernova 694,003 812,546 PT Supernova Total 3,481,525 3,261,302 Total Persentase terhadap Total Penjualan 3.69 3.47 Percentage to Total Sales Pembelian Purchases PT Supernova Flexible Packaging 11,527 121,674 PT Supernova Flexible Packaging Total 11,527 121,674 Total Persentase terhadap Total Pembelian 0.02 0.22 Percentage to Total Purchase Jumlah kompensasi pengurus Perusahaan adalah masing-masing sebesar USD 1,147,589 dan USD 1,024,202 pada 30 Juni 2017 dan 30 Juni 2016. The amount of remuneration for the Company’s management is USD 1,147,589 and USD 1,024,202 for June 30, 2017 and June 30, 2016, respectively. Perusahaan memberikan fasilitas pinjaman tanpa bunga kepada karyawan yang diperhitungkan dengan gaji. The Company provides non - interest bearing loan facility to its employee which will be settled through salary deduction. Perusahaan melakukan transaksi penjualan “Biaxially Oriented Polypropylene BOPP”, “Biaxially Oriented Polyster BOPET”, dan pembelian bahan baku, saham dan jasa-jasa dan lain-lain dengan pihak- pihak tersebut di atas. Harga jual atau beli antar pihak yang mempunyai berelasi ditentukan menggunakan prinsip arm’s length. The Company has sales transactions of “Biaxially Oriented Polypropylene BOPP” “Biaxially Oriented Polyster BOPET”, and purchase of raw materials, stocks, services and others with the parties as mentioned above. The selling and purchase price among related parties are determined on an arm’s length basis. Transaksi-transaksi dengan pihak-pihak berelasi dilakukan dengan syarat dan kondisi yang sama dengan transaksi-transaksi dengan pihak ketiga. Transaksi yang dilakukan Perusahaan telah memenuhi peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan No. IX.E.1 tentang Transaksi Afiliasi dan Benturan Kepentingan Transaksi Tertentu pada saat transaksi-transaksi tersebut dilakukan. The transactions with related parties are made under terms and conditions as though the transactions were made with third parties. At the time the transactions were entered, the Company is in compliance with the regulations of Indonesian Capital Market and Financial Institution Supervisory Agency No. IX.E.1 regarding Affiliated Transactions and Conflicts of Interest on Certain Transactions. DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31, 2016 Untuk Periode Enam Bulan yang Berakhir Pada For Six Months Periods Ended 30 Juni 2017 dan 2016 June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain In Full USD, unless otherwise stated DraftJuly 31, 2017 62 28. Perpajakan 28. Taxation a. Pajak Dibayar di Muka a. Prepaid Taxes 30 Jun. 2017 31 Des. 2016 Jun. 30, 2017 Dec. 31, 2016 USD USD Perusahaan The Company Lebih Bayar Pajak Penghasilan Badan Overpayments of Corporate Income Tax Tahun 2017 667,879 -- Year 2017 Tahun 2016 1,335,577 1,418,239 Year 2016 Tahun 2015 -- 1,625,130 Year 2015 Sub Total - Perusahaan 2,003,456 3,043,369 Sub Total - the Company Entitas Anak Subsidiaries Pajak Pertambahan Nilai -- 163,220 Value Added Tax Sub Total - Entitas Anak -- 163,220 Sub Total - Subsidiaries Total 2,003,456 3,206,589 Total b. Utang Pajak b. Taxes Payable 30 Jun. 2017 31 Des. 2016 Jun. 30, 2017 Dec. 31, 2016 USD USD Perusahaan The Company Pajak Penghasilan Income Tax Pasal 21 244,288 84,931 Article 21 Pasal 23 12,472 7,711 Article 23 Pasal 26 -- 1,360 Article 26 Pajak Pertambahan Nilai 146,958 168,830 Value Added Tax Total Utang Pajak - Perusahaan 403,718 262,832 Total Taxes Payable - the Company Entitas Anak Subsidiaries Pajak Penghasilan 173,222 722,896 Income Tax Pajak Pertambahan Nilai 195,245 -- Value Added Tax Total Utang Pajak - Entitas Anak 368,467 722,896 Total Taxes Payable - Subsidiaries Total 772,185 985,728 Total c. Beban Pajak Penghasilan c. Income Tax Expenses 30 Jun. 2017 30 Jun. 2016 Jun. 30, 2017 Jun. 30, 2016 USD USD Perusahaan The Company Pajak Kini 39,693 -- Current Tax Pajak Tangguhan 329,795 1,397,023 Deferred Tax Penyesuaian Pajak Periode Lalu 240,048 123,892 Prior Year Tax Adjus tment Sub Total - Perusahaan 609,536 1,520,915 Sub Total - the Company Entitas Anak Subsidiaries Pajak Kini 210,218 727,387 Current Tax Sub Total - Entitas Anak 210,218 727,387 Sub Total - Subsidiaries Konsolidasian Consolidated Pajak Kini 249,911 727,387 Current Tax Pajak Tangguhan 329,795 1,397,023 Deferred Tax Penyesuaian Pajak Periode Lalu 240,048 123,892 Prior Year Tax Adjus tment Beban Pajak Penghasilan - Bersih 819,754 2,248,302 Income Tax Expenses - Net DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31, 2016 Untuk Periode Enam Bulan yang Berakhir Pada For Six Months Periods Ended 30 Juni 2017 dan 2016 June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain In Full USD, unless otherwise stated DraftJuly 31, 2017 63 d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif dengan laba kena pajak rugi fiskal adalah sebagai berikut : Reconciliation between income before income tax as shown in the statements of comprehensive income and taxable income fiscal loss is as follows: 30 Jun. 2017 30 Jun. 2016 Jun. 30, 2017 Jun. 30, 2016 USD USD Laba Sebelum Pajak Penghasilan menurut Income Before Income Tax According to Laporan Laba Rugi Komprehensif Konsolidasian 2,039,417 4,789,121 Consolidated Statements of Comprehensive Income Dikurangi: Laba Sebelum Pajak Penghasilan Entitas Anak 996,224 2,704,889 Less: Income Before Income Tax of Subsidiaries Laba Sebelum Pajak Penghasilan menurut Income Before Corporate Income Tax According to Laporan Laba Rugi Komprehensif - Perusahaan 1,043,193 2,084,232 Statement of Comprehensive Income - The Company Koreksi Fiskal Fiscal Correction Penyusutan dan Amortisasi 1,442,915 1,472,506 Depreciation and Amortization Imbalan Kerja 123,734 34,591 Employee Benefits Beban yang Tidak Dapat Dikurangkan - Bersih 448,308 450,900 Non Deductible Expenses - Net Penghasilan Bunga - Bers ih 13,549 5,363 Interes t Expenses Income - Net Total 884,422 992,378 Total Laba Kena Pajak Periode Berjalan 158,771 1,091,854 Taxable Income for the Period Rugi Fiskal Tahun Pajak Sebelumnya 3,121,770 7,271,944 Fiscal Loss Carryforward from Prior Year Compensated Koreksi Pajak 3,121,770 4,150,174 Tax Correction Akumulasi Rugi Fiskal -- 2,029,916 Accumulated Fiscal Loss Taksiran Pajak Penghasilan Badan Estimated Corporate Income Tax Perusahaan 39,693 -- The Company Entitas Anak 210,218 727,387 Subsidiaries Taksiran Pajak Penghasilan Badan Konsolidasian 249,911 727,387 Estimated Corporate Income Tax Consolidated Dikurangi: Less: Pajak Penghasilan Dibayar di Muka Prepaid Taxes Perusahaan The Company Pasal 22 707,572 638,848 Article 22 Entitas Anak -- -- Subsidiaries Total 707,572 638,848 Total Taksiran Lebih Bayar Estimated Overpayment of Pajak Penghasilan Periode Berjalan Corporate IncomeTax for the Period Perusahaan 667,879 638,848 The Company Entitas Anak -- -- Subsidiaries Total 667,879 638,848 Total Lebih Bayar Tahun Pajak Sebelumnya Overpayment of Prior Tax Year Perusahaan The Company 2016 1,335,577 -- 2016 2015 -- 1,656,417 2015 Entitas Anak -- -- Subsidiaries Total 2,003,456 2,295,265 Total Pada bulan April 2017, Perusahaan menerima SKPLB yang menetapkan lebih bayar PPh Badan untuk tahun fiskal 2015 dari semula sebesar USD 1,58 juta menjadi USD 1,34 juta. Selisih lebih bayar PPh Badan yang tidak diakui sebesar USD 240,048 telah dibebankan dalam laporan laba rugi komprehensif tahun berjalan. Jumlah lebih bayar PPh Badan yang telah disetujui berdasarkan SKPLB tersebut telah diterima oleh Perusahaan pada bulan Mei 2017. In April 2017, the Company received SKPLB declaring overpayment of Corporate Income Tax for fiscal year 2015 from USD 1.58 million to USD 1.34 million. The unrecognized overpayment of Corporate Income Tax amounting to USD 240,048 were charged to current year statements of comprehensive income. Total agreed overpayment of Corporate Income Tax from the aforesaid SKPLB has been received by the Company in May 2017.