UNEARNED REVENUE Laporan Tahunan | Bintang Mitra Semesta Raya

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 70

32. PERPAJAKAN Lanjutan

32. TAXATION Continued

b. Utang Pajak

b. Tax Payable

2014 2013 Pajak Penghasilan : Income Tax : Pasal 21 42.313.902 188.898.477 Article 21 Pasal 23 116.062.097 602.408.309 Article 23 Pasal 4 ayat 2 9.824.322 24.492.051 Article 4 2 Pasal 29 Catatan 32c 22.860.628 22.856.170 Article 29 Note 32c Pajak Pertambahan Nilai - 2.900.091.472 Value Added Tax Jumlah 191.060.949 3.738.746.479 Total c. Pajak Penghasilan c. Income Tax Rekonsiliasi antara rugi konsolidasian komersial sebelum taksiran pajak penghasilan dengan taksiran penghasilan kena pajak untuk periode yang berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut : A reconciliation between consolidated loss before provision for taxes of commercial income and the estimated taxable income for the year ended December 31, 2014 and 2013 is as follows: 2014 2013 Rugi Perusahan dan Entitas Anak Company and Subsidiaries loss sebelum pajak penghasilan 162.488.409.068 27.900.026.897 before Income tax Hak minoritas 521 91.580 Minority interest Rugi Perusahaan sebelum pajak penghasilan 162.488.408.547 27.900.118.477 Company’s loss before income tax Dikurangi porsi Perusahaan atas Less Company’s share on income laba Entitas Anak dan of Subsidiaries and Perusahaan Asosiasi 149.509.775.430 2.862.157.113 Associate Company Rugi Perusahaan sebelum pajak Company’s loss before income tax penghasilan berdasarkan metode at cost method accounting of biaya pada investasi 12.978.633.117 25.037.961.364 investment Beda tetap: Permanent differences: Pendapatan sewa yang telah Rent income already subjected dikenakan pajak final 3.707.723.674 3.314.030.573 to final income tax Pendapatan bunga yang telah Interest income already subjected dikenakan pajak final 91.151.862 85.248.418 to final income tax Pajak penghasilan pasal 21 638.047.501 675.430.400 Income tax article 21 Biaya gaji dan tunjangan 318.791.619 316.376.195 Salaries and allowances expense Pajak, iuran dan perijinan 1.150.330.260 - Tax, permit and license Biaya pengobatan 147.228.542 120.092.872 Medical expenses Biaya representasi 179.868.693 196.272.488 Representasi expenses Jumlah 1.364.608.921 2.091.107.036 Total PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 71

32. PERPAJAKAN Lanjutan

32. TAXATION Continued

c. Pajak Penghasilan Lanjutan

c. Income Tax Continued

2014 2013 Beda temporer: Timing differences : Amortisasi goodwill 15.689.459.634 27.213.029.266 Amortization goodwill Beban imbalan kerja karyawan 932.639.000 654.641.000 Employee benefit expense Penyusutan 174.773.544 255.217.160 Depreciation Jumlah 14.931.594.178 28.122.887.426 Total Laba fiskal akhir tahun - Pembulatan 588.352.140 993.819.026 Taxable income - Rounded Penghasilan kena pajak 588.352.000 993.819.000 Taxable income Beban pajak penghasilan tahun Taxable income for the current berjalan dan taksiran utang year and estimated pajak penghasilan corporate income tax payable adalah sebagai berikut: is as follows: Beban pajak penghasilan sesuai Income tax based on the tarif pajak yang berlaku applicable tax rate 2014 : 25 X Rp 588.353.000 147.088.000 - 25 X IDR 588,353,000: 2014 2013 : 25 X Rp 993.819.000 - 248.454.750 25 X IDR 993,819,000: 2013 Beban pajak penghasilan 147.088.000 248.454.750 Corporate income tax expense Pajak dibayar di muka 124.227.372 225.598.580 Prepaid tax Utang pajak penghasilan Catatan 32b 22.860.628 22.856.170 Corporate income tax payable Note 32b Manfaat beban pajak penghasilan tangguhan adalah The details of the deferred tax benefit expense are as sebagai berikut: follows: 2014 2013 Perubahan dalam liabilitas Change in employee benefit imbalan kerja karyawan 233.159.750 163.660.250 liability Penyusutan 43.693.386 63.804.290 Depreciation Jumlah 189.466.364 227.464.540 Total