PINJAMAN JANGKA PANJANG LAINNYA

607 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 149

14. PINJAMAN JANGKA PANJANG LAINNYA lanjutan

14. OTHER LONG-TERM BORROWINGS

continued Selama periode perjanjian kredit, Perusahaan dan Entitas Anak, tanpa persetujuan tertulis kepada Burbot Singapore Pte. Ltd., tidak diperbolehkan untuk melakukan antara lain hal-hal sebagai berikut: During the loan period, the Company and its Subsidiaries, without any written consent from Burbot Singapore Pte. Ltd., is not allowed to carry out the following activities, among others: a. Penggunaan dari pinjaman ini hanya untuk keperluan bisnis transportasi darat di Indonesia; a. The use of the loan proceeds shall only be for the purpose of carrying on the business of land transportation in Indonesia; b. Melanggar peraturan hukum terkait dengan persetujuan ini; b. Violate any law regulations subjected to this agreement; c. Melikuidasi perusahaan;dan c. Wind up the company; and d. Melakukan kesalahan pengungkapan untuk setiap fakta tertera dalam laporan kepada pihak peminjam . d. Misstate any facts written in the report to the Lender. Manajemen Perusahaan dan Entitas Anak berpendapat bahwa seluruh kepatuhan telah dipenuhi pada tanggal laporan posisi keuangan konsolidasian. The Company and Subsidiaries’ management is of the opinion that all compliance requirements are met as of the consolidated statements of financial position date. 15. PERPAJAKAN 15. TAXATION Akun ini terdiri dari: This account consists of:

a. Utang pajak

a. Taxes Payable

31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Pajak penghasilan: Income taxes: PPh pasal 4 2 - Final 11.945.352.437 14.575.599.017 3.570.030.459 588.094.142 Article 4 2 - Final PPh pasal 21 2.133.110.805 2.203.457.393 26.723.729.459 27.108.329.809 Article 21 PPh pasal 23 719.117.356 818.030.088 664.535.004 493.175.720 Article 23 PPh pasal 25 7.941.616.003 4.626.929.427 1.833.560.751 1.728.412.149 Article 25 PPh pasal 26 4.924.775.007 3.699.073.727 1.476.301.735 1.267.147.682 Article 26 PPh pasal 29 65.072.234.016 128.483.592.004 48.188.240.680 31.040.469.354 Article 29 Pajak pertambahan nilai 804.938.082 1.743.096.238 6.624.475.361 801.148.277 Value-added tax Lainnya 6.374.297 14.002.144 - - Others Total 93.547.518.003 156.163.780.038 89.080.873.449 63.026.777.133 Total b. Beban Pajak b. Tax Expense Beban pajak Perusahaan dan Entitas Anak terdiri dari: Tax expense of the Company and Subsidiaries are as follows: 30 AprilApril 30, 31 DesemberDecember 31, 2013 Tidak Diaudit 2014 Unaudited 2013 2012 2011 Kini Current Perusahaan 7.927.068.000 4.710.425.250 9.983.103.250 12.367.810.750 5.598.577.250 The Company Entitas anak 56.538.189.300 54.372.435.515 142.503.309.123 43.863.928.763 43.874.815.546 Subsidiaries Sub-total 64.465.257.300 59.082.860.765 152.486.412.373 56.231.739.513 49.473.392.796 Sub-total Tangguhan Deferred Perusahaan 5.134.220.803 5.924.230.317 13.779.868.015 18.093.288.971 15.181.653.614 The Company Entitas anak 21.281.040.934 24.905.535.115 76.564.449.925 71.265.609.518 77.242.251.466 Subsidiaries Sub-total 26.415.261.737 30.829.765.432 90.344.317.940 89.358.898.489 92.423.905.080 Sub-total Beban Pajak 90.880.519.037 89.912.626.197 242.830.730.313 145.590.638.002 141.897.297.876 Tax Expense 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.