PAJAK PENGHASILAN INCOME TAXES

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 107 23. PAJAK PENGHASILAN lanjutan 23. INCOME TAXES continued Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajakrugi fiskal untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2015 dan 2014 adalah sebagai berikut: lanjutan The reconciliation between profit before income tax as shown in the consolidated statements of comprehensive income and the estimated taxable incometax loss for the six-month periods ended June 30, 2015 and 2014 are as follows: continued Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Period Ended June 30 2015 2014 Beda temporer: Temporary differences: Pembayaran bonus 13.616.763 9.488.075 Payment for bonus Penyisihan atas kesejahteraan karyawan - setelah Provision for employees’ benefits - dikurangi pembayaran 796.619 714.921 net of payments of benefits Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 5.377.651 5.611.978 Non-deductible expenses Penghasilan yang telah dikenakan Income already subjected to pajak penghasilan yang bersifat final 204.056.563 115.829.639 final income tax Lain-lain - neto 1.541.803 3.248.364 Others - net Taksiran penghasilan kena pajak Estimated taxable income tax loss rugi fiskal periode berjalan 412.428.018 149.042.645 during the period Rugi fiskal tahun-tahun sebelumnya 122.284.369 - Tax losses carry-forward Penghasilan kena pajak akumulasi Taxable income accumulated rugi fiskal - Perusahaan 290.143.649 149.042.645 tax losses - Company Perhitungan manfaat beban pajak penghasilan adalah sebagai berikut: The computation of corporate income tax benefit expense is as follows: Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Period Ended June 30 2015 2014 Taksiran penghasilan kena pajak Estimated taxable income Perusahaan 290.143.649 - Company Entitas anak 1.054.335.245 1.102.175.580 Subsidiaries Corporate income tax expense - Beban pajak penghasilan - kini current period Perusahaan Company Pajak penghasilan badan Current period periode berjalan 72.535.913 19.849.169 corporate income tax Beban pajak penghasilan final 482.034 - Final income tax expense Pajak penghasilan badan Current period periode berjalan 263.583.812 275.607.987 corporate income tax Beban pajak penghasilan final 638.546 542.742 Final income tax expense Beban pajak penghasilan Consolidated income tax konsolidasian - kini 337.240.305 295.999.898 expense - current The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 108 23. PAJAK PENGHASILAN lanjutan 23. INCOME TAXES continued