PROPERTI PERTAMBANGAN MINE PROPERTIES

284 PT TOBA BARA SEJAHTRA TBK LAPORAN TAHUNAN 2016 PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For Year then ended Expressed in United States Dollar, unless otherwise stated 69 14. UTANG USAHA lanjutan 14. TRADE PAYABLES continued Rincian umur utang usaha adalah sebagai berikut: Aging of trade payables is as follows: 31 Desember31 December, 2016 2015 Belum jatuh tempo 19.857.843 23.263.428 Current Lewat jatuh tempo Overdue Kurang dari 30 hari 5.206.782 10.141.861 Less than 30 days 31 sampai 60 hari 368.808 5.033.084 31 to 60 days 61 sampai 90 hari 85.470 518.774 61 to 90 days 91 sampai 360 hari 642.292 855.849 91 to 360 days Lebih dari 360 hari 865.657 524.155 Over than 360 days 27.026.852 40.337.151 15. UTANG LAIN-LAIN 15. OTHER PAYABLES 31 Desember31 December, 2016 2015 Liabilitas jangka pendek Current liabilities Pihak ketiga Third parties Lain-lain 16.144 23.412 Others Liabilitas jangka panjang Non-current liabilities Pihak berelasi Catatan 35d 2.076.240 2.022.270 Related party Note 35d Pihak ketiga Third parties Lain-lain 1.228.000 - Others 3.304.240 2.022.270 Total 3.320.384 2.045.682 Total Utang lain-lain kepada pihak ketiga pada tanggal 31 Desember 2016 merupakan uang muka yang diterima entitas anak untuk modal kerja dari Shanghai Electric Power Construction Co. Ltd. pemegang saham non-pengendali entitas anak. Other payable to third party as of December 31, 2016 represents advance received by a subsidiary from Shanghai Electric Power Construction Co. Ltd non-controlling shareholder of a subsidiary for its working capital. Utang lain-lain berdasarkan mata uang terdiri dari: Other payables based on currency consist of: 31 Desember31 December, 2016 2015 Pihak ketiga Third parties Dolar Amerika Serikat 1.228.000 23.412 United States Dollar Rupiah 16.144 - Rupiah Sub - total 1.244.144 23.412 Sub - total Pihak berelasi Related party Rupiah 2.076.240 2.022.270 Rupiah Sub - total 2.076.240 2.022.270 Sub - total 3.320.384 2.045.682 285 PT TOBA BARA SEJAHTRA TBK 2016 ANNUAL REPORT PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For Year then ended Expressed in United States Dollar, unless otherwise stated 70 16. BEBAN AKRUAL 16. ACCRUED EXPENSES Rincian beban akrual adalah sebagai berikut: Detail of accrued expenses are as follows: 31 Desember31 December, 2016 2015 Pengangkutan 463.761 738.089 Barging Royalti 326.684 309.019 Royalty Jasa profesional 251.935 461.720 Professional fee Pemasaran 172.909 239.558 Marketing Infrastruktur 95.194 91.856 Infrastructure Lain-lain 1.377.956 2.490.281 Others 2.688.439 4.330.523 17. PERPAJAKAN 17. TAXATION

a. Pajak dibayar di muka dan estimasi tagihan pajak

a. Prepaid taxes and estimated claim for tax refund

31 Desember31 December, 2016 2015 Pajak dibayar di muka Prepaid tax Entitas anak: Subsidiaries: Pajak Pertambahan Nilai 103.550 497.842 Value Added Tax Estimasi tagihan pajak Estimated claims for tax refund Tahun berjalan: Current year: TBEIM 2.486.372 394.537 TBEIM TMU - 236.324 TMU Total 2.486.372 630.861 Total b. Utang pajak b. Taxes payable 31 Desember31 December, 2016 2015 Perusahaan: The Company: Pasal 42 2.134 2.092 Article 42 Pasal 21 64.657 53.351 Article 21 Pasal 23 36 27 Article 23 Pasal 26 10.564 - Article 26 77.391 55.470 Entitas Anak: Subsidiaries: Pasal 42 24.609 28.886 Article 42 Pasal 15 11.607 14.092 Article 15 Pasal 21 150.776 661.717 Article 21 Pasal 22 13.345 15.477 Article 22 Pasal 23 233.633 400.340 Article 23 Pasal 29 304.468 227.983 Article 29 Pajak Pertambahan Nilai 21.868 59.107 Value Added Tax 760.306 1.407.602 Total 837.697 1.463.072 Total