UTANG USAHA TRADE PAYABLES

Indonesian language. PT MODERN INTERNASIONAL Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk and Its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the year then ended Expressed in Rupiah, unless otherwise stated 79 20. PERPAJAKAN lanjutan 20. TAXATION continued c. Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan laba-rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak adalah sebagai berikut: lanjutan c. A reconciliation between income before tax expense as shown in the consolidated statements of comprehensive income, and estimated taxable income is as follows: continued Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31, 2014 2013 Beda tetap Permanent differences Penghapusan piutang usaha - 617.335.427 Write-off of trade receivables Sumbangan dan representasi 522.183.228 532.719.029 Donations and representations Denda pajak 5.056.956.512 2.146.101.130 Tax penalties Gaji, upah dan kesejahteraan Salaries, wages and karyawan 518.306.354 490.494.258 employee benefits Penghasilan yang telah dikenakan Income already subjected pajak penghasilan final to final tax Sewa 1.603.333.333 2.506.776.383 Rent Bunga 1.164.298.947 7.350.254.008 Interest Beda tetap - neto 3.329.813.814 6.070.380.547 Permanent differences - net Estimasi laba kena pajak 57.777.390.388 47.621.430.967 Estimated taxable income Estimasi laba kena pajak Estimated taxable dibulatkan 57.777.390.000 47.621.430.000 income rounded-off Beban pajak kini - Perusahaan 14.444.347.500 9.524.286.000 Current tax expense - the Company Pembayaran pajak penghasilan di muka Prepayment of income taxes Pasal 22 7.144.563.606 7.789.198.574 Article 22 Pasal 23 55.050.200 92.733.444 Article 23 Pasal 25 5.952.678.750 3.394.448.829 Article 25 Sub-total 13.152.292.556 11.276.380.847 Sub-total Estimasi utang pajak penghasilan Estimated corporate income tax badan payables Perusahaan 1.292.054.944 - The Company Entitas anak 1.199.164.269 975.353.395 Subsidiaries Total 2.491.219.213 975.353.395 Total Estimasi tagihan pajak Estimated claims for tax refund Perusahaan - 1.752.094.847 The Company Entitas anak 1.440.832.114 264.334.130 Subsidiaries Total 1.440.832.114 2.016.428.977 Total Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Perusahaan belum melaporkan SPT Surat Pemberitahuan Tahunan Pajak Penghasilan PPh Badan tahun 2014 kepada kantor pajak. Namun SPT tahun 2014 akan dilaporkan Perusahaan kepada kantor pajak sesuai dengan estimasi laba kena pajak tahun 2014 di atas. Up to the date of completion of these consolidated financial statements, the Company has not yet reported its 2014 Annual Tax SPT Corporate Income Tax to the Tax Office. However, the Company will submit 2014 SPT to the Tax Office in accordance with 2014 estimated taxable income as stated above. Indonesian language. PT MODERN INTERNASIONAL Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk and Its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the year then ended Expressed in Rupiah, unless otherwise stated 80 20. PERPAJAKAN lanjutan 20. TAXATION continued Terdapat selisih antara estimasi tagihan pajak penghasilan Perusahaan dengan yang dilaporkan ke kantor pajak pada Surat Pemberitahuan Pajak SPT Tahunan Pajak Penghasilan PPh Badan untuk tahun pajak 2013 sebesar Rp2.381.071.500. Estimasi tagihan pajak penghasilan ini dibebankan langsung ke dalam laba rugi tahun berjalan dan dicatat sebagai bagian dari akun “Beban Pajak” pada laporan laba-rugi komprehensif. There was a difference between the estimated claims for tax refund of the Company, which was reported to the tax office with Annual Corporate Income Tax Return SPT for fiscal year 2013 amounting to Rp2,381,071,500. This estimated claims for tax refund are directly charged to current year profit or loss and recorded as part of “Tax Expense” in the consolidated statement of comprehensive income. d. Manfaat Beban Pajak Penghasilan d. Income Tax Expense Benefit Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31, 2014 2013 Beban pajak penghasilan kini Income tax expense - current Perusahaan 14.444.347.500 9.524.286.000 The Company Entitas anak 2.182.944.840 1.319.910.744 Subsidiaries Penyesuaian atas pajak penghasilan Adjustments in respect of corporate badan yang berasal dari tahun lalu income tax of the previous years Perusahaan 2.381.071.500 - The Company Entitas anak - - Subsidiaries Manfaat beban pajak tangguhan Deferred tax benefit expense Perusahaan 1.723.887.531 1.310.201.846 Company Entitas anak 4.084.679.438 5.368.230.547 Subsidiaries Beban pajak, neto 21.369.155.747 14.902.225.445 Taxable expense, net e. Perhitungan estimasi tagihan pajak penghasilan adalah sebagai berikut: e. The current estimated claims for tax refund are as follows: 31 Desember December 31, 2014 2013 Estimasi tagihan pajak penghasilan Estimated claims for tax refund Saldo awal 7.617.399.328 5.600.970.351 Beginning balance Penerimaanpenghapusan Receiptswrite-off of estimated tagihan pajak penghasilan claims for tax refund Perusahaan 1.752.094.847 - The Company Entitas anak 24.240.624 - Subsidiaries Penambahan tagihan pajak penghasilan Additions to claims for tax refund Perusahaan - 1.752.094.847 Company Entitas anak 1.440.832.114 264.334.130 Subsidiaries Total estimasi tagihan Total estimated claims for pajak penghasilan 7.281.895.971 7.617.399.328 tax refund