Pajak dibayar di muka lanjutan Prepaid taxes continued

PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain PT PERTAMINA PERSERO AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 139 39. PERPAJAKAN lanjutan 39. TAXATION continued d. Pajak kini lanjutan d. Current taxes continued Jumlah teoritis beban pajak penghasilan dihitung menggunakan rata-rata tertimbang tarif pajak yang berlaku atas masing-masing entitas yang dikonsolidasi ke dalam Grup. Rata-rata tertimbang tarif pajak yang digunakan adalah 38 2015: 49. The theoretical amount of income tax expense is calculated using the weighted average tax rate applicable to entities consolidated to the Group. The weighted average tax rate was 38 2015: 49. e. Pajak tangguhan e. Deferred tax Penambahan Dibebankan Dibebankan dari bisnis pada laporan pada kombinasi penghasilan laporan Additions Dibebankan Selisih komprehensif laba rugi from pada ekuitas penjabaran lain Charged to 1 Januari 2016 business Charged to Translation Charged to profit 31 Desember 2016 January 1, 2016 combination equity adjustments OCI or loss December 31, 2016 Aset pajak tangguhan Deferred tax assets Imbalan kerja karyawan 271.306 - 4.208 2.331 15.943 183 285.555 Employee benefits Penyisihan penurunan Provision for impairment nilai aset keuangan 94.649 - 115 97 - 13.148 107.779 of financial assets Provision for Provisi pembongkaran decommissioning dan restorasi 67.513 - - - - 49.322 116.835 and site restoration Penyisihan insentif Provision for incentives dan bonus kinerja and performance tantiem 42.717 - - 1.680 - 22.690 63.727 bonuses tantiem Laba yang belum direalisasi dari Unrealized profits from transaksi transaction at konsolidasian 37.732 - - - - 11.024 48.756 consolidation level Aset tetap 55.880 - 1.124 52 - 31.675 23.133 Fixed assets Penyisihan penurunan Provision for impairment nilai persediaan 71.956 - - 17 - 42.924 29.049 of inventories Penyisihan penurunan Provision for nilai aset non-free impairment of non-free dan non-clear 26.941 - - - - 647 27.588 and non-clear assets Rugi fiskal yang dibawa ke masa depan 15.458 - - - - 143 15.601 Tax loss carry-forward Pendapatan tangguhan 11.456 - 1.033 - - 1.677 12.100 Deferred revenues Biaya hukum yang masih harus dibayar 1.107 - - - - 511 1.618 Accrual for legal cost Aset minyak dan Oil and gas gas bumi 39.211 - - - - 1.836 37.375 properties Aset dan liabilitas sewa Finance lease assets pembiayaan 26.204 - - - - 2.871 23.333 and liabilities Diskonto dan biaya Discount and emisi yang belum unamortized diamortisasi 9.717 - - - - 1.755 7.962 debt issuance cost Lain-lain 5.742 - 543 51 - 1.823 8.159 Others Subjumlah aset pajak Sub-total consolidated tangguhan deferred tax konsolidasian - neto 627.325 - 5.937 868 15.943 33.031 671.230 assets - net Liabilitas pajak tangguhan Deferred tax liabilities Provision for Provisi pembongkaran decomissioning dan restorasi 347.772 - - - - 14.309 362.081 and site restoration Aset sewa pembiayaan 30.449 - - - - 866 31.315 Finance lease assets Pendapatan tangguhan 29.449 - - - - 7.045 22.404 Deferred revenues Imbalan kerja karyawan 8.873 - - - 1.220 1.512 6.141 Employee benefits Penyisihan penurunan nilai 5.431 - - - - 4.412 1.019 Provision for impairment Aset minyak dan gas bumi 2.544.971 - - - - 107.261 2.437.710 Oil and gas properties Selisih nilai wajar Excess of fair value atas nilai buku 463.045 - - - - 21.669 441.376 over net book value Aset tetap 363 - - - - - 363 Fixed assets Lain-lain 31.830 - - 2.165 - 17.047 12.618 Others Subjumlah liabilitas pajak Sub-total consolidated tangguhan deferred tax liabilities - konsolidasian - neto 2.554.575 - - 2.165 1.220 114.089 2.443.871 - net Jumlah 1.927.250 - 5.937 1.297 14.723 147.120 1.772.641 Total PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain PT PERTAMINA PERSERO AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 140 39. PERPAJAKAN lanjutan 39. TAXATION continued