ADVANCE RECEIVED AND DEPOSIT

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2015 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2015 Expressed in Rupiah, Unless Otherwise Stated 92

29. PERPAJAKAN

29. TAXATION

a. Pajak dibayar di muka

a. Prepaid tax

2015 2014 Perusahaan Company Tagihan PPN Restitusi 9.234.534.867 20.147.915.676 Claim for Refund VAT - Out restitution Pajak Pertambahan Nilai 80.431.051.955 43.177.433.095 Value Added Tax Entitas Anak Subsidiary Pajak Penghasilan Pasal 21 2.228.272 - Income Tax Article 21 Pajak Penghasilan Pasal 23 - 2.000.000 Income Tax Article 23 Jumlah 89.667.815.094 63.327.348.771 Total Perusahaan mengajukan restitusi PPN sebesar Rp 62.124.732.950. Berdasarkan penelahaan dari manajemen proses restitusi PPN akan selesai pada tanggal 27 Februari 2014 untuk masa Desember 2012 sebesar Rp 26.959.001.740 dan 29 Oktober 2014 untuk masa April sampai dengan Juli 2013 sebesar Rp 25.192.268.092 dan 30 Desember 2014 untuk masa September 2013 sebesar Rp 9.973.463.118. The Company is claiming for VAT-Out restitution amounted to Rp 62,124,732,950. Based on management review. the restitution process will be finished by February 27, 2014 for VAT period of December 2012 amounted to Rp 26,959,001.740 and October 29, 2014 for the period from April to July 2013 amounted to Rp 25,192,268,092 and December 30, 2014 for the period of September 2013 amounted to Rp 9,973,463,118. Pada tanggal 20 Pebruari 2014. Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB Pajak Pertambahan Nilai PPN untuk masa Desember 2012 adalah sebesar Rp 26.959.001.740. Pada tanggal 13 Agustus 2014 dan 23 Oktober 2014. Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB Pajak Pertambahan Nilai PPN untuk masa April dan Juli 2013 adalah sebesar Rp 23.423.029.485. On February 20, 2014, the Company has received OveRp ayment Assessment Letter’s SKPLB of Value Added Tax VAT for tax period December 2012 amounted to Rp 26,95.001,740. On August 13, 2014 and October 23, 2014, the Company has received OveRp ayment Assessment Letter’s SKPLB of Value Added Tax VAT for tax period April and Juli 2013 amounted to Rp 23,423,029,485. Pada tanggal 12 November 2015. Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB Pajak Pertambahan Nilai PPN untuk masa Maret 2014 adalah sebesar Rp 9.226.643.330, menurut informasi dari manajemen SKPLB akan diterima pada bulan Februari 2016. On November 12, 2015. the Company has received OveRp ayment Assessment Letter’s SKPLB of Value Added Tax VAT for tax period March 2014 amounted to Rp 9,226,643,330, according information from management SKPLB will be received in February 2016

b. Utang Pajak

b. Tax Payable

2015 2014 Pajak Penghasilan : Income Tax : Pasal 21 34.580.621 42.313.902 Article 21 Pasal 23 137.489.034 116.062.097 Article 23 Pasal 4 ayat 2 12.563.025 9.824.322 Article 4 2 Pasal 29 Catatan 29c 84.137.336 22.860.628 Article 29 Note 29c Jumlah 268.770.016 191.060.949 Total PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2015 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2015 Expressed in Rupiah, Unless Otherwise Stated 93

29. PERPAJAKAN Lanjutan

29. TAXATION

Continued c. Pajak Penghasilan c. Income Tax Rekonsiliasi antara rugi konsolidasian komersial sebelum taksiran pajak penghasilan dengan taksiran penghasilan kena pajak untuk periode yang berakhir pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut : A reconciliation between consolidated loss before provision for taxes of commercial income and the estimated taxable income for the year ended December 31, 2015 and 2014 is as follows: 2015 2014 Rugi Perusahan dan Entitas Anak Company and Subsidiaries loss sebelum pajak penghasilan 6.845.369.103 162.308.102.068 before Income tax Hak minoritas 1.405 521 Minority interest Rugi Perusahaan sebelum pajak penghasilan 6.845.370.508 162.308.101.547 Company’s loss before income tax Dikurangi porsi Perusahaan atas Less Company’s share on income laba Entitas Anak dan of Subsidiaries and Perusahaan Asosiasi 3.070.774.809 149.509.775.430 Associate Company Rugi Perusahaan sebelum pajak Company’s loss before income tax penghasilan berdasarkan metode at cost method accounting of biaya pada investasi 3.774.595.699 12.798.326.117 Investment Beda tetap: Permanent differences: Pendapatan sewa yang telah Rent income already subjected dikenakan pajak final 3.228.989.200 3.707.723.674 to final income tax Pendapatan bunga yang telah Interest income already subjected dikenakan pajak final 164.115.158 91.151.862 to final income tax Pajak penghasilan pasal 21 449.155.050 638.047.501 Income tax article 21 Biaya gaji dan tunjangan 296.208.122 318.791.619 Salaries and allowances expense Pajak. iuran dan perijinan 1.749.633.894 1.150.330.260 Tax. permit and license Biaya pengobatan 133.517.728 147.228.542 Medical expenses Biaya representasi 137.192.702 179.868.693 Representasi expenses Lain-lain 95.912.383 - Others Jumlah 531.484.479 1.364.608.921 Total Beda temporer: Timing differences: Penurunan nilai goodwill 4.165.890.001 15.689.459.634 Impairment of goodwill Beban imbalan kerja karyawan 552.267.000 1.063.551.000 Employee benefit expense Penyusutan 316.707.477 174.773.544 Depreciation Jumlah 5.034.864.478 14.800.682.178 Total Laba fiskal akhir tahun - Pembulatan 728.784.300 637.747.140 Taxable income – Rounded Penghasilan kena pajak 728.784.000 637.747.000 Taxable income