TRADE PAYABLES - THIRD PARTIES

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued As of December 31, 2013 and for the Year Then Ended Expressed in Rupiah, Unless Otherwise Stated 67

31. BEBAN USAHA

31. OPERATING EXPENSES

2013 2012 Beban Penjualan Selling Expenses Ongkos angkut 76.462.002.061 67.113.024.520 Freight Komisi penjualan 4.021.076.761 5.519.874.491 Sales commission Gaji dan tunjangan 3.032.160.609 3.000.080.410 Salary and benefits Beban penyusutan Catatan 13 613.674.507 608.170.004 Depreciation expenses Note 13 Lain-lain 1.555.769.574 1.290.786.151 Others Jumlah beban penjualan 85.684.683.512 77.531.935.576 Total selling expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan tunjangan 4.076.526.826 4.176.263.341 Salary and benefits Sewa kantor 1.043.450.900 747.751.938 Rent office Penyisihan untuk imbalan kerja Provision for employee benefit Catatan 35 654.641.000 776.944.000 Note 35 Biaya profesional 475.010.479 782.872.336 Professional fee Beban penyusutan Catatan 13 244.140.797 240.247.438 Depreciation Note 13 Beban pajak dan perijinan 51.902.595 683.217.181 Tax Expenses Alokasi biaya kantor pusat Catatan 34 - 227.917.578 Cost allocation of head office Note 34 Lain-lain masing-masing dibawah Others each below Rp 150 juta 1.226.965.853 955.147.321 Rp 150 million Jumlah beban umum dan Total general and administrasi 7.772.638.450 8.134.525.977 administration expenses Jumlah 93.457.321.962 85.666.461.553 Total

32. PERPAJAKAN

32. TAXATION

a. Pajak dibayar di muka

a. Prepaid tax

2013 2012 Perusahaan Company Tagihan PPN Restitusi 62.124.732.950 29.395.201.907 Claim for Refund VAT- Out restitution Pajak Pertambahan Nilai 8.051.449.678 26.959.356.242 Value Added Tax Entitas Anak Subsidiary Pajak Penghasilan Pasal 23 4.330.171 - Income Tax Article 23 Jumlah 70.180.512.799 56.354.558.149 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 IDR 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 IDR 26,959,001,740 and October 29, 2014 for the period from April to July 2013 amounted to IDR 25,192,268,092 and December 30, 2014 for the period of September 2013 amounted to IDR 9,973,463,118.