ASET TETAP PROPERTY AND EQUIPMENT

These Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan 31 Desember 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk NOTES TO FINANCIAL STATEMENTS Continued 31 December 2013 Expressed in Rupiah, unless otherwise stated 46 16. UTANG SEWA PEMBIAYAAN Lanjutan 16. FINANCE LEASES PAYABLE Continued Pada tanggal 27 Juli 2012 dan 9 Agustus 2012, Perusahaan menandatangani perjanjian fasilitas sewa pembiayaan dengan PT Orix Indonesia Finance untuk pembiayaan mesin. Fasilitas sewa pembiayaan tersebut dikenakan bunga tetap sebesar 11,75 per tahun untuk 1 satu tahun pertama, dan selanjutnya dikenakan bunga mengambang berdasarkan biaya pendanaan ditambah 2,9 per tahun untuk 2 dua tahun berikutnya. Fasilitas tersebut memiliki jangka waktu pembayaran selama 3 tiga tahun dan dijamin dengan mesin yang dibiayai Catatan 10. On 27 July 2012 and 9 August 2012, the Company entered into finance lease facility agreements with PT Orix Indonesia Finance for the purpose of financing the purchase of machineries. The finance lease facilities bear fixed interest of 11.75 per annum for the first 1 one year and floating rate at cost of fund plus 2.9 per annum for the remaining 2 two years. The term of the facility is 3 three years and secured by the financed machineries Note 10. Beban keuangan atas utang sewa pembiayaan tersebut masing- masing sebesar Rp 630.009.024 dan Rp 277.045.981 untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2013 dan 2012. Finance costs on the finance lease payable were amounting to Rp 630,009,024 and Rp 277,045,981 for the years ended 31 December 2013 and 2012, respectively. 17. PERPAJAKAN 17. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes 2013 2012 Pajak Pertambahan Nilai - bersih 1.316.485.712 1.316.485.712 Value Added Tax - net b. Utang Pajak b. Taxes Payable 2013 2012 Pajak Penghasilan: Income Tax: Pasal 4 2 3.787.680 3.361.566 Article 4 2 Pasal 21 1.574.608.056 1.537.370.990 Article 21 Pasal 23 61.967.870 46.932.518 Article 23 Pasal 25 549.392.317 266.748.819 Article 25 Pasal 29 72.838.690 525.076.736 Article 29 Pajak Bumi dan Bangunan 25.319.697 25.319.697 Tax on Land and Building Jumlah 2.287.914.310 2.404.810.326 Total These Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan 31 Desember 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk NOTES TO FINANCIAL STATEMENTS Continued 31 December 2013 Expressed in Rupiah, unless otherwise stated 47 17. PERPAJAKAN Lanjutan 17. TAXATION Continued c. Pajak Penghasilan Badan c. Corporate Income Tax Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi komprehensif dengan taksiran laba kena pajak, adalah sebagai berikut: A reconciliation between profit before income tax, as presented in the statements of comprehensive income, and the estimated taxable profit is as follows: 2013 2012 Laba sebelum pajak penghasilan 27.756.812.124 27.888.346.138 Profit before income tax Beda tetap: Permanent differences: Penyusutan atas kenaikan nilai wajar Depreciation of increase in fair aset tetap 3.177.154.432 2.382.865.824 value of property and equipment Tunjangan karyawan 59.200.000 70.100.000 Employee allowances Representasi dan jamuan 464.870 17.575.855 Representation and entertainment Sumbangan 7.425.000 7.250.000 Donation Pendapatan keuangan yang telah Finance income already subjected dikenakan pajak bersifat final 2.281.705.805 1.033.295.814 to final tax Lain-lain 51.632.787 53.410.349 Others Jumlah beda tetap 1.014.171.284 1.497.906.214 Total permanent differences Beda temporer: Temporary differences: Transaksi sewa pembiayaan: Finance lease transaction: Penyusutan 628.437.500 261.848.958 Depreciation Pembayaran pokok 2.182.209.635 695.126.019 Principal repayment Keuntungan atas transaksi jual Gain on sale-and-lease back dan sewa kembali 100.534.155 267.970.024 transaction Beban imbalan pasca-kerja 1.071.252.710 903.702.166 Post-employment benefits expense Kerugian penurunan nilai Impairment losses of trade atas piutang usaha 283.361.459 111.391.177 receivables Penyusutan aset tetap 186.043.084 382.410.473 Depreciation of property and equipment Pembayaran imbalan pasca-kerja 49.778.846 - Settlement of post-employment benefits Pemulihan kerugian penurunan Recovery of impairment losses nilai persediaan 16.143.071 16.143.071 of inventories Beban yang masih harus dibayar - 2.461.472.371 Accrued expenses Jumlah beda temporer 179.570.954 1.213.132.521 Total temporary differences Taksiran laba kena pajak 28.591.412.454 28.173.119.831 Estimated taxable profit Penghasilan kena pajak yang akan dilaporkan Perusahaan dalam Surat Pemberitahuan Tahunan Pajak Penghasilan Badan untuk tahun fiskal 2013 akan didasarkan pada rekonsiliasi sebagaimana yang disajikan di atas. Untuk tahun fiskal 2012, Perusahaan telah melaporkan laba kena pajak sesuai dengan rekonsiliasi diatas. The taxable profit to be reported by the Company in its 2013 fiscal year Annual Corporate Income Tax Return will be based on the reconciliation as presented above. For the 2012 fiscal year, the Company had reported its taxable profit according to the above reconciliation.