GENERAL AND ADMINISTRATIVE EXPENSES

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE- PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 UNAUDITED AND 2012 AUDITED - 71 - 30 September 30 September September 30, September 30, 2013 2012 USD USD Laba sebelum taksiran pajak penghasilan Income before tax sesuai dengan laporan laba rugi according to the consolidated komprehensif konsolidasian 30.261.509 27.355.424 statement of comprehensive income Laba entitas anak Income of subsidiaries before sebelum taksiran pajak penghasilan 2.835.457 2.114.077 estimated income tax Laba Perusahaan sebelum taksiran Income before estimated income tax pajak penghasilan 27.426.052 25.241.347 of the Company Koreksi fiskal Fiscal correction Pendapatan usaha yang dikenakan pajak penghasilan final 100.873.195 93.011.083 Income subjected to final income tax Beban usaha atas pendapatan yang Operating expenses over income dikenakan pajak penghasilan final 73.447.143 67.769.736 subjected to final income tax Jumlah 27.426.052 25.241.347 Total Tarif final Final rate Pendapatan yang berhubungan dengan pengoperasian dan Income related to operation persewaan kapal 112.056.043 103.296.825 and charter of vessels Dikurangi: pendapatan yang Less: income related to operation berhubungan pengoperasian dan and charter of vessels - persewaan kapal - entitas anak 11.182.848 10.285.742 subsidiaries 100.873.195 93.011.083 Pajak final Final tax Perusahaan 1.210.478 1.116.133 The Company Entitas anak 134.195 123.429 Subsidiaries Sub jumlah 1.344.673 1.239.562 Sub total Dikurangi: pembayaran selama periode berjalan Less: payments for current period Perusahaan 1.210.478 1.065.327 The Company Entitas anak 134.195 123.429 Subsidiaries Sub jumlah 1.344.673 1.188.756 Sub total Taksiran utang pajak penghasilan Estimated income tax payable Pasal 15 Article 15 Perusahaan - 50.806 The Company Entitas anak - - Subsidiaries Jumlah - 50.806 Total