Taxes Payable Deferred Tax continued

851 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2014 dan 31 Desember 2013 dan Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2014 and December 31, 2013 and Six-Month Periods Ended June 30, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN 15. TAXATION continued b. Beban Pajak lanjutan b. Tax Expense continued 30 Juni 30 Juni June 30, 2014 June 30, 2013 Tidak diaudit Diaudit Unaudited Audited Beda waktu: Temporary differences: Imbalan kerja karyawan 617.111.269 113.341.902 Employee benefits Aset tetap 31.869.952.552 37.226.082.787 Fixed assets Sub-total 31.252.841.283 37.339.424.689 Sub-total Beda tetap: Permanent differences: Kesejahteraan karyawan 353.840.979 196.458.000 Employee welfare Beban representasi 32.553.197 163.186.510 Representation expense Penghasilan bunga setelah Interest income subject to dikenakan pajak final 679.379.756 580.800.170 final tax Lain-lain 2.988.472.179 1.401.739.834 Others Sub-total 2.695.486.599 1.180.584.174 Sub-total Taksiran laba fiskal 30.555.901.765 31.141.804.385 Estimated taxable income Taksiran laba fiskal pembulatan 30.555.901.000 31.141.804.000 Estimated taxable income rounded Beban Pajak Kini 7.638.975.250 7.785.451.000 Current Tax Expense Pajak penghasilan dibayar dimuka Prepaid income taxes Pasal 25 3.537.731.499 3.838.943.313 Article 25 Taksiran Utang Pajak Estimated Corporate Penghasilan Badan Income Tax Payables Perusahaan 4.101.243.751 3.946.507.687 The Company Entitas anak 53.305.153.967 61.646.538.977 Subsidiaries Tahun sebelumnya Prior years Perusahaan 1.860.880.503 2.237.774.253 The Company Entitas anak 18.259.149.883 24.784.441.403 Subsidiaries Total 77.526.428.104 92.615.262.320 Total c. Pajak Tangguhan c. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari liabilitas aset pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax liabilities assets are as follows: Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2013 Consolidated 30 Juni 2014 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2013 Income June 30, 2014 Perusahaan The Company Aset tetap 58.844.359.938 7.967.488.138 66.811.848.076 Fixed assets Liabilitas imbalan kerja 2.107.530.154 154.277.817 2.261.807.971 Employee benefits liability Entitas Anak Subsidiaries Aset tetap 304.387.005.265 31.859.966.714 336.246.971.979 Fixed assets Liabilitas imbalan kerja 14.868.756.797 551.306.990 15.420.063.787 Employee benefits liability Cadangan penurunan nilai 142.200.931 85.596.848 227.797.779 Allowance for impairment loss Liabilitas Pajak Tangguhan - Neto 346.112.877.321 39.036.273.197 385.149.150.518 Deferred Tax Liabilities - Net 852 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2014 dan 31 Desember 2013 dan Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2014 and December 31, 2013 and Six-Month Periods Ended June 30, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN lanjutan 15. TAXATION continued c. Pajak Tangguhan lanjutan

c. Deferred Tax continued

Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2012 Consolidated 31 Des. 2013 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2012 Income Dec. 31, 2013 Perusahaan The Company Aset tetap 44.931.151.585 13.913.208.353 58.844.359.938 Fixed assets Liabilitas imbalan kerja 1.974.189.816 133.340.338 2.107.530.154 Employee benefits liability Entitas Anak Subsidiaries Aset tetap 228.237.249.308 76.149.755.957 304.387.005.265 Fixed assets Liabilitas imbalan kerja 15.220.327.992 351.571.195 14.868.756.797 Employee benefits liability Cadangan penurunan nilai 205.323.704 63.122.773 142.200.931 Allowance for impairment loss Liabilitas Pajak Tangguhan - Neto 255.768.559.381 90.344.317.940 346.112.877.321 Deferred Tax Liabilities - Net Manajemen Grup berpendapat bahwa aset pajak tangguhan tersebut dapat digunakan seluruhnya terhadap penghasilan kena pajak di masa yang akan datang. Management of the Group is of the opinion that the above deferred tax assets may be utilized against taxable profit in the future. d. Beban Pajak Penghasilan d. Income Tax Expense Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban pajak penghasilan seperti yang dilaporkan pada laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The reconciliation between the income tax expense calculated by applying the applicable tax rate on the income before income tax expense as shown in the consolidated statements of comprehensive income is as follows: 30 Juni 30 Juni June 30, 2014 June 30, 2013 Tidak diaudit Diaudit Unaudited Audited Laba sebelum beban Income before income tax pajak penghasilan menurut expense per consolidated laporan laba rugi statements of comprehensive komprehensif konsolidasian 536.577.618.864 524.538.520.705 income Laba sebelum beban pajak Income before income tax penghasilan Entitas anak 477.464.362.415 457.237.875.805 expense of Subsidiaries Laba sebelum beban Income before income pajak penghasilan tax expense Perusahaan 59.113.256.449 67.300.644.900 of the Company Pajak dihitung pada tarif Tax calculated based pajak yang berlaku 14.778.314.112 16.825.161.225 on applicable tax rate Pengaruh pajak atas Tax effect of the Company’s beda tetap Perusahaan 673.871.459 295.145.948 permanent differences Total Beban Pajak Penghasilan Total Income Tax Expense Perusahaan 15.452.185.571 17.120.307.173 The Company Entitas anak 118.253.500.359 115.819.100.738 Subsidiaries Total 133.705.685.930 132.939.407.911 Total 853 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2014 dan 31 Desember 2013 dan Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2014 and December 31, 2013 and Six-Month Periods Ended June 30, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN lanjutan 15. TAXATION continued e. Surat Ketetapan Pajak e. Tax Assessment Letter Entitas Anak Subsidiaries Untuk tahun yang berakhir pada tanggal 31 Desember 2013, Entitas Anak menerima Surat Tagihan Pajak STP dan Surat Ketetapan Pajak Kurang Bayar SKPKB dari Direktorat Jenderal Pajak dengan rincian sebagai berikut: For the year ended December 31, 2013, the Subsidiaries received Tax Collection Letter STP and Underpayment Tax Assessment Letter SKPKB from the Directorate General of Taxes, with details as follows: LBT dan PPT menerima STP dan SKPKB atas Pajak Pertambahan Nilai Barang dan Jasa PPN untuk tahun pajak 2008 dan 2010 sejumlah Rp3.255.181.624. LBT and PPT received Tax Collection Letter and Underpayment Tax Assessment Letter of Value Added Tax VAT for the years 2008 and 2010 amounting to Rp3,255,181,624. LBT, BGP dan PBT menerima SKPKB atas Pajak Penghasilan PPh Pasal 21 untuk tahun pajak 2010 dan 2011 dengan total keseluruhan sebesar Rp152.408.021. LBT, BGP and PBT received Underpayment Tax Assessment Letter of Income Tax Article 21 for the years 2010 and 2011 amounting to Rp152,408,021. LBT menerima SKPKB atas PPh Pasal 23 untuk tahun pajak 2010 dengan total keseluruhan sebesar Rp149.264.225. LBT received Underpayment Tax Assessment Letter of Income Tax Article 23 for the year 2010 amounting to Rp149,264,225. LSK dan CPJ menerima STP atas PPh Pasal 26 untuk tahun pajak 2008, 2009, 2010, 2011 dan 2012 dengan total keseluruhan sebesar Rp693.565.941. LSK and CPJ received Tax Collection Letter of Income Tax Article 26 for the years 2008, 2009, 2010, 2011 and 2012 amounting to Rp693,565,941. CNE dan PNU menerima STP atas PPh Pasal 25 untuk tahun 2010, 2012 dan 2013 dengan total keseluruhan sebesar Rp970.805.663. CNE and PNU received Tax Collection Letter of Income Tax article 25 for the years 2010, 2012 and 2013 amounting to Rp970,805,663. LBT dan CPJ menerima SKPKB atas PPh Badan tahun pajak 2009 dan 2010 dengan total keseluruhan sebesar Rp4.770.565.529. LBT and CPJ received Underpayment Tax Assessment Letter of Corporate Income Tax for fiscal years 2009 and 2010 amounting to Rp4,770,565,529. Atas seluruh STP dan SKPKB yang diterima oleh seluruh Entitas Anak pada tahun 2013, Entitas Anak tidak mengajukan keberatan dan telah melakukan pembayaran atas kurang bayar tersebut selama tahun 2013. For all Tax Collection Letters and Underpayment Tax Assessment Letters received by the Subsidiaries in 2013, Subsidiaries did not appeal an objection to these assessments and paid the underpayments for the year 2013.