Taxes Payable Beban Pajak lanjutan Tax Expense continued Surat Ketetapan Pajak

608 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN 15. TAXATION continued b. Beban Pajak lanjutan b. Tax Expense continued Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran laba fiskal adalah sebagai berikut: 52 ?20;0696.A6; 2AD22; 6;0:2 23?2 6;0:2 A.E 2E=2;2 . 5D; 6; A52 0;961.A21 A.A2:2;A 3 0:=?252;6C2 6;0:2 .;1 2A6:.A21 A.E.92 6;0:2 6 . 399D 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Laba sebelum beban Income before income pajak penghasilan tax expense menurut laporan per consolidated laba rugi komprehensif statements konsolidasian 362.373.762.269 956.032.846.324 586.146.733.453 530.675.866.617 of comprehensive income Laba sebelum beban pajak Income before income tax penghasilan Entitas Anak 312.380.362.374 684.849.910.103 466.822.894.074 450.341.183.447 expense of Subsidiaries Laba sebelum beban Income before income pajak penghasilan tax expense Perusahaan 49.993.399.895 271.182.936.221 119.323.839.379 80.334.683.170 of the Company Beda waktu: Temporary differences: Imbalan kerja karyawan 403.373.679 533.361.353 2.499.683.890 2.053.491.055 Employee benefits Aset tetap 20.940.256.893 55.652.833.414 74.873.568.979 62.780.105.506 Fixed assets Sub-total 20.536.883.214 55.119.472.061 72.373.885.089 60.726.614.451 Sub-total Beda tetap: Permanent differences Kesejahteraan karyawan 234.073.847 559.248.750 3.366.566.000 2.503.916.000 Employee welfare Beban representasi 19.401.297 374.989.072 1.398.379.088 172.670.160 Representation expense Pendapatan dividen - 181.207.919.990 - - Dividend income Penghasilan bunga setelah Interest income subject to dikenakan pajak final 333.882.044 1.328.643.520 828.827.814 97.100.659 final tax Lain-lain 2.332.162.225 5.471.274.869 1.414.827.726 206.754.864 Others Sub-total 2.251.755.325 176.131.050.819 2.521.289.548 2.786.240.365 Sub-total Taksiran laba fiskal 31.708.272.006 39.932.413.341 49.471.243.838 22.394.309.084 Estimated taxable income Taksiran laba fiskal Estimated taxable pembulatan 31.708.272.000 39.932.413.000 49.471.243.000 22.394.309.000 income rounded Beban Pajak Kini 7.927.068.000 9.983.103.250 12.367.810.750 5.598.577.250 Current Tax Expense Pajak penghasilan dibayar dimuka Prepaid income taxes Pasal 25 3.169.090.373 9.828.801.998 3.234.127.005 2.990.558.222 Article 25 Taksiran Utang Pajak Estimated Corporate Penghasilan Badan Income Tax Payables Perusahaan 4.757.977.627 154.301.252 9.133.683.745 2.608.019.028 The Company Entitas anak 40.102.792.753 108.117.827.116 18.843.093.299 19.775.611.295 Subsidiaries Tahun sebelumnya Prior years Perusahaan 1.860.880.503 1.860.880.503 1.860.880.503 644.659.503 The Company Entitas anak 18.350.583.133 18.350.583.133 18.350.583.133 8.012.179.528 Subsidiaries Total 65.072.234.016 128.483.592.004 48.188.240.680 31.040.469.354 Total Laba kena pajak Perusahaan untuk tahun fiskal 2013 dan 2012 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak. Taxable income of the Company for fiscal years 2013 and 2012 resulting from the reconciliation as shown in the table above were the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office. Laba fiskal Perusahaan untuk tahun fiskal 2011, hasil rekonsiliasi seperti yang tercantum dalam tabel di atas akan menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan SPT PPh Badan pembetulan yang akan disampaikan ke Kantor Pelayanan Pajak. Taxable income of the Company for fiscal year 2011, resulting from the reconciliation as shown in the table above will be the basis for filing the Revised Annual Income Tax Return that will be submitted to Tax Office. 609 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN lanjutan 15. TAXATION continued b. Beban Pajak lanjutan b. Tax Expense continued Laba kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2011 berbeda dengan SPT PPh Badan yang disebabkan oleh perbedaan perhitungan biaya yang tidak dapat dikurangkan. There was a difference on the taxable income reported for the year December 31, 2011 with Annual Income Tax Returns, mainly due to differences in the calculation of non-deductible expense. 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 April 2014 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2013 Income April 30, 2014 Perusahaan The Company Aset tetap 58.844.359.938 5.235.064.223 64.079.424.161 Fixed assets Liabilitas imbalan kerja 2.107.530.154 100.843.420 2.208.373.574 Employee benefits liability Entitas Anak Subsidiaries Aset tetap 304.387.005.265 21.633.654.530 326.020.659.795 Fixed assets Liabilitas imbalan kerja 14.868.756.797 323.111.096 15.191.867.893 Employee benefits liability Cadangan penurunan nilai 142.200.931 29.502.500 171.703.431 Allowance for impairment loss Liabilitas Pajak Tangguhan - Neto 346.112.877.321 26.415.261.737 372.528.139.058 Deferred Tax Liabilities - Net 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 610 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited 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. 2011 Consolidated 31 Des. 2012 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2011 Income Dec. 31, 2012 Perusahaan The Company Aset tetap 26.212.941.641 18.718.209.944 44.931.151.585 Fixed assets Liabilitas imbalan kerja 1.349.268.843 624.920.973 1.974.189.816 Employee benefits liability Entitas Anak Subsidiaries Aset tetap 150.125.141.399 78.112.107.909 228.237.249.308 Fixed assets Liabilitas imbalan kerja 12.954.965.001 2.265.362.991 15.220.327.992 Employee benefits liability Cadangan penurunan nilai 543.437.200 338.113.496 205.323.704 Allowance for impairment loss Sewa pembiayaan 4.919.248.896 4.919.248.896 - Finance lease Liabilitas Pajak Tangguhan - Neto 166.409.660.892 89.358.898.489 255.768.559.381 Deferred Tax Liabilities - Net Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2010 Consolidated 31 Des. 2011 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2010 Income Dec. 31, 2011 Perusahaan The Company Aset tetap 10.517.915.264 15.695.026.377 26.212.941.641 Fixed assets Liabilitas imbalan kerja 835.896.080 513.372.763 1.349.268.843 Employee benefits liability Entitas Anak Subsidiaries Aset tetap 71.375.700.047 78.749.441.352 150.125.141.399 Fixed assets Liabilitas imbalan kerja 10.511.824.873 2.443.140.128 12.954.965.001 Employee benefits liability Cadangan penurunan nilai 478.696.056 64.741.144 543.437.200 Allowance for impairment loss Sewa pembiayaan 3.918.557.510 1.000.691.386 4.919.248.896 Finance lease Liabilitas Pajak Tangguhan - Neto 73.985.755.812 92.423.905.080 166.409.660.892 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. 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 AprilApril 30, 31 DesemberDecember 31, 2013 Tidak Diaudit 2014 Unaudited 2013 2012 2011 Laba sebelum beban Income before income tax pajak penghasilan menurut expense per consolidated laporan laba rugi statements of comprehensive komprehensif konsolidasian 362.373.762.269 356.709.007.725 956.032.846.324 586.146.733.453 530.675.866.617 income Laba sebelum beban pajak Income before income tax penghasilan Entitas anak 312.380.362.374 314.080.923.961 684.849.910.103 466.822.894.074 450.341.183.447 expense of Subsidiaries Laba sebelum beban Income before income pajak penghasilan tax expense Perusahaan 49.993.399.895 42.628.083.764 271.182.936.221 119.323.839.379 80.334.683.170 of the Company 611 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN lanjutan 15. TAXATION continued c. Pajak Tangguhan lanjutan c. Deferred Tax continued 30 AprilApril 30, 31 DesemberDecember 31, 2013 Tidak Diaudit 2014 Unaudited 2013 2012 2011 Pajak dihitung pada tarif Tax calculated based pajak yang berlaku 12.498.349.974 10.657.020.941 67.795.734.055 29.830.959.845 20.083.670.750 on applicable tax rate Pengaruh pajak atas Tax effect of the Company’s beda tetap Perusahaan 562.938.829 22.365.374 44.032.762.790 630.322.177 696.560.114 permanent differences Penyesuaian pajak tangguhan - - - 182.301 - Adjustment on deferred tax Total Beban Pajak Penghasilan Total Income Tax Expense Perusahaan 13.061.288.803 10.634.655.567 23.762.971.265 30.461.099.721 20.780.230.864 The Company Entitas anak 77.819.230.234 79.277.970.630 219.067.759.048 115.129.538.281 121.117.067.012 Subsidiaries Total 90.880.519.037 89.912.626.197 242.830.730.313 145.590.638.002 141.897.297.876 Total

d. Surat Ketetapan Pajak

d. 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. 612 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN lanjutan 15. TAXATION continued d. Surat Ketetapan Pajak lanjutan d. Tax Assessment Letter continued Entitas Anak lanjutan Subsidiaries continued 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. Pada tanggal 18 Desember 2012, SLB menerima STP atas PPh Pasal 26 untuk tahun pajak 2008, 2009, 2010, 2011 dan 2012 dengan total keseluruhan sebesar Rp986.969.086 dan telah dilunasi pada tanggal 27 Desember 2012. On December 18, 2012, SLB received Tax Collection Letter of Income Tax article 26 for the years 2008, 2009, 2010, 2011 and 2012 amounting to Rp986,969,086 and has been paid on December 27, 2012. Pada tanggal 7 Maret 2012, CNE menerima STP untuk sanksi administrasi atas PPh Badan tahun pajak 2009 sebesar Rp253.858.376 dan telah dilunasi pada tanggal 4 April 2012. On March 7, 2012, CNE received Tax Collection Letter for administration penalty of Corporate Income Tax for the year 2009 amounting to Rp253,858,376 and has been paid on April 4, 2012. 16. LIABILITAS YANG MASIH HARUS DIBAYAR 16. ACCRUED LIABILITIES Akun ini terdiri dari: This account consists of: 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Pihak Ketiga Third Parties Bunga 23.768.981.822 18.757.279.338 7.329.361.546 6.707.486.677 Interest Operasi 3.272.306.532 1.588.403.743 677.609.295 4.753.091.720 Operational Asuransi 2.488.842.261 2.609.754.301 1.017.091.487 631.593.010 Insurance Jasa profesional 1.495.237.500 4.670.762.500 12.052.507.504 4.030.457.500 Professional fee Tunjangan, pengobatan Allowance, medical dan manfaat lain-lain 1.440.769.596 3.743.009.156 2.813.316.027 393.748.834 and other benefits Gaji, bonus dan Salaries, bonus tunjangan lain 742.522.172 710.294.599 85.676.386.416 102.756.720.990 and other allowances Utilitas 327.008.010 359.594.035 977.404.446 880.204.466 Utilities Lain-lain 3.303.000.985 2.284.802.492 1.727.002.358 814.023.270 Others Sub-total 36.838.668.878 34.723.900.164 112.270.679.079 120.967.326.467 Sub-total Pihak Berelasi Catatan 8 9.336.613.671 - - - Related Parties Note 8 Total 46.175.282.549 34.723.900.164 112.270.679.079 120.967.326.467 Total 17. UANG MUKA DITERIMA 17. ADVANCES RECEIVED Akun ini merupakan uang muka yang diterima dari pelanggan masing-masing sebesar Rp54.988.906.658, Rp38.642.331.643, Rp34.290.213.948 dan Rp36.477.617.620 pada tanggal 30 April 2014, 31 Desember 2013, 2012 dan 2011. This account represents customer advance payments amounting to Rp54,988,906,658, Rp38,642,331,643, Rp34,290,213,948 and Rp36,477,617,620 as of April 30, 2014, December 31, 2013, 2012 and 2011, respectively.