UTANG LAIN-LAIN OTHER PAYABLES UTANG SEWA PEMBIAYAAN FINANCE LEASES PAYABLE

These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE 3 BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2015 DAN 2014 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2015 AND 2014 Expressed in Rupiah, unless otherwise stated 52 16. UTANG SEWA PEMBIAYAAN Lanjutan 16. FINANCE LEASES PAYABLE Continued Pada tanggal 27 Juli 2012 dan 9 Agustus 2012, Perusahaan menandatangani perjanjian fasilitas sewa pembiayaan dengan PT Orix Indonesia Finance untuk pembiayaan mesin. Fasilitas sewa pembiayaan tersebut dikenakan bunga tetap sebesar 11,75 per tahun untuk 1 satu tahun pertama, dan selanjutnya dikenakan bunga mengambang berdasarkan biaya pendanaan ditambah 2,9 per tahun untuk 2 dua tahun berikutnya. Fasilitas tersebut memiliki jangka waktu pembayaran selama 3 tiga tahun dan dijamin dengan mesin yang dibiayai Catatan 10. On 27 July 2012 and 9 August 2012, the Company entered into finance lease facility agreements with PT Orix Indonesia Finance for the purpose of financing the acquisition of machineries.The finance lease facilities bearfixed interest of 11.75 per annum for the first 1 one year andfloating rate at cost of fund plus 2.9 per annum for the remaining 2 two years. The term of the facility is 3 three years and secured by the financed machineries Note 10. Beban keuangan atas utang sewa pembiayaan tersebut masing- masing sebesar Rp 61.792.457 dan Rp 441.962.002 untuk periode yang berakhir pada tanggal-tanggal 31 Maret 2015 dan 31 Desember 2014. Finance costs on the finance lease payable were amounting to Rp 61.792.457 and Rp 441,962,002 for the periods ended 31 Maret 2015 and 31 December 2014, respectively. 17. PERPAJAKAN 17. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes 31 Maret 31 Desember March 2015 December 2014 Perusahaan The Company Pajak Penghasilan Pasal 28A 2.889.114.602 2.889.114.602 Income Tax Article 28A Pajak Pertambahan Nilai – bersih 1.197.622.078 1.226.485.712 Value Added Tax – Net Jumlah 4.086.736.680 4.115.600.314 Total b. Utang Pajak b. Taxes Payable 31 Maret 31 Desember March 2015 December 2014 Perusahaan The Company Pajak Penghasilan: Income Tax: Pasal 4 2 17.044.560 - Article 4 2 Pasal 21 106.739.285 154.820.609 Article 21 Pasal 23 58.174.042 71.169.731 Article 23 Pasal 25 152.267.366 324.885.984 Article 25 Pasal 26 144.000.000 105.866.500 Article 26 Pasal 29 551.252.666 - Article 29 Pajak Pertambahan Nilai 12.992.239 - Value Added Tax Pajak Bumi dan Bangunan 25.319.697 25.319.697 Tax on Land and Building Sub-jumlah 1.067.789.855 682.062.521 Sub-total Entitas anak Subsidiaries Pajak Penghasilan: Income Tax: Pasal 21 43.389.030 49.651.648 Article 21 Pasal 23 40.788.061 16.467.077 Article 23 Pasal 29 21.294.901.228 19.885.524.734 Article 29 Pasal 4 2 20.548.815 20.548.765 Article 4 2 Pajak Pertambahan Nilai 209.261.178 89.274.042 Value Added Tax Sub-jumlah 21.608.888.312 20.061.466.266 Sub-total Jumlah 22.676.678.167 20.743.528.787 Total These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE 3 BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2015 DAN 2014 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2015 AND 2014 Expressed in Rupiah, unless otherwise stated 53 17. PERPAJAKAN Lanjutan 17. TAXATION Continued c. Pajak Penghasilan Badan c. Corporate Income Tax Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak, adalah sebagai berikut: A reconciliation between profit before income tax, as presented in the consolidated statements of comprehensive income, and the estimated taxable profitis as follows: 31 Maret 31 Desember March 2015 December 2014 Rugi Laba sebelum pajak penghasilan konsolidasian 2.820.003.379 11.830.024.336 Consolidated loss profit before income tax Dikurangi: Less: Rugi entitas anak sebelum pajak Loss profit before income tax penghasilan 8.286.586.146 2.699.030.249 of subsidiary Laba sebelum pajak penghasilan Profit before income tax of entitas induk 5.466.582.767 14.529.054.585 parent entity Beda tetap: Permanent differences: Penyusutan atas kenaikan nilai wajar Depreciation of increase in fair aset tetap 648.349.853 3.009.258.306 value of property and equipment Pendapatan keuangan yang telah dikenakan pajak bersifat final 160.292.916 1.662.471.280 Finance income subjected to final tax Kerugian penjualan aset keuangan Loss on sale of available-for-sale tersedia untuk dijual - 146.898.325 financial assets Tunjangan karyawan 10.000.000 45.300.000 Employee allowances Sumbangan - 2.550.000 Donation Lain-lain 12.294.166 51.393.053 Others Jumlah beda tetap 510.351.103 1.592.928.404 Total permanent differences Beda temporer: Temporary differences: Transaksi sewa pembiayaan: Finance lease transaction: Penyusutan 157.109.375 628.437.500 Depreciation Pembayaran pokok 667.438.772 2.452.979.998 Principal repayment Keuntungan atas transaksi jual Gain on sale-and-lease back dan sewa kembali 25.133.539 100.534.155 transaction Pembayaran imbalan pasca-kerja - 4.351.370.417 Settlement of post-employment benefits Pemulihan kerugian penurunan Recovery of Impairment losses of nilai atas piutang usaha 319.633.977 562.765.232 trade receivables Beban imbalan pasca-kerja 277.155.450 442.611.492 Post-employment benefits expense Penyusutan aset tetap 125.337.137 155.083.461 Depreciation of property and equipment Beban yang masih harus dibayar 1.287.132.691 - Accrued expenses Jumlah beda temporer 834.528.365 5.115.986.885 Total temporary differences Taksiran laba kena pajak 6.811.462.235 11.005.996.104 Estimated taxable profit Penghasilan kena pajak yang dilaporkan Perusahaan dalam Surat Pemberitahuan Tahunan Pajak Penghasilan Badan untuk tahun fiskal 2014 didasarkan pada rekonsiliasi sebagaimana yang disajikan di atas. The taxable profit reported by the Company in its 2014 fiscal year Annual Corporate Income Tax Return based on the reconciliation as presented above.