UTANG LAIN-LAIN 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 2015 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, 2015 Expressed in Rupiah, Unless Otherwise Stated 93

29. PERPAJAKAN Lanjutan

29. TAXATION

Continued 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 2015 dan 2014 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, 2015 and 2014 is as follows: 2015 2014 Rugi Perusahan dan Entitas Anak Company and Subsidiaries loss sebelum pajak penghasilan 6.845.369.103 162.308.102.068 before Income tax Hak minoritas 1.405 521 Minority interest Rugi Perusahaan sebelum pajak penghasilan 6.845.370.508 162.308.101.547 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 3.070.774.809 149.509.775.430 Associate Company Rugi Perusahaan sebelum pajak Company’s loss before income tax penghasilan berdasarkan metode at cost method accounting of biaya pada investasi 3.774.595.699 12.798.326.117 Investment Beda tetap: Permanent differences: Pendapatan sewa yang telah Rent income already subjected dikenakan pajak final 3.228.989.200 3.707.723.674 to final income tax Pendapatan bunga yang telah Interest income already subjected dikenakan pajak final 164.115.158 91.151.862 to final income tax Pajak penghasilan pasal 21 449.155.050 638.047.501 Income tax article 21 Biaya gaji dan tunjangan 296.208.122 318.791.619 Salaries and allowances expense Pajak. iuran dan perijinan 1.749.633.894 1.150.330.260 Tax. permit and license Biaya pengobatan 133.517.728 147.228.542 Medical expenses Biaya representasi 137.192.702 179.868.693 Representasi expenses Lain-lain 95.912.383 - Others Jumlah 531.484.479 1.364.608.921 Total Beda temporer: Timing differences: Penurunan nilai goodwill 4.165.890.001 15.689.459.634 Impairment of goodwill Beban imbalan kerja karyawan 552.267.000 1.063.551.000 Employee benefit expense Penyusutan 316.707.477 174.773.544 Depreciation Jumlah 5.034.864.478 14.800.682.178 Total Laba fiskal akhir tahun - Pembulatan 728.784.300 637.747.140 Taxable income – Rounded Penghasilan kena pajak 728.784.000 637.747.000 Taxable income