UTANG JANGKA PANJANG Lanjutan

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-Tahun yang Berakhir Pada tanggal 31 Desember 2012 dan 2011 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For The Years Ended December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated 65

34. PAJAK PENGHASILAN Lanjutan

34. INCOME TAX Continued

Beda tetap: 2012 2011 Permanent differences: Pendapatan sewa yang telah dikenakan pajak final 2.812.063.575 739.882.626 Rent income already subjected to final income tax Pendapatan bunga yang telah dikenakan pajak final 914.621.934 3.682.250.191 Interest income already subjected to final income tax PPh pasal 21 675.585.802 523.554.671 Article art 21 Biaya gaji dan tunjangan 268.129.908 207.486.580 Salaries and allowances expense Sumbangan jamuan 227.659.817 133.180.470 Donation entertainment Rugi penjualan obligasi 208.479.069 - Loss sales of obligation Biaya Pengobatan 106.898.010 97.950.048 Medical expenses Lain-lain - 1.917.807.522 Others Rugi penjualan investasi pada perusahaan Asosiasi - 24.911.267.507 Loss on sale of investment in Associate Company Rugi penjualan Entitas Anak - 6.748.518.193 Loss on sale of Subsidiary Jumlah 2.239.932.903 12.784.980.744 Total Beda temporer: Timing differences : Amortisasi goodwill 27.213.029.266 27.213.029.266 Amortization goodwill Beban imbalan kerja karyawan 776.944.000 879.511.000 Employee benefit expense Penyusutan 271.625.814 143.390.568 Depreciation Jumlah 28.261.599.080 28.235.930.834 Total Laba fiskal akhir tahun - Pembulatan 2.707.183.028 7.109.126.396 Taxable income – Rounded Penghasilan kena pajak 2.707.183.000 7.109.126.000 Taxable income Beban pajak penghasilan tahun Berjalan dan taksiran utang pajak penghasilan adalah sebagai berikut: Taxable income for the current Year and estimated corporate incometax payable is as follows: Beban pajak penghasilan sesuai tarif pajak yang berlaku Income tax based on the Applicable Tax rate 2012 : 25 X Rp 2.707.183.000 676.795.750 - 25 X IDR 2,707,183,000: 2012 2011 : 25 X Rp 7.109.126.000 - 1.777.281.500 25 X IDR 7,109,126,000: 2011 Beban pajak penghasilan 676.795.750 1.777.281.500 Corporate income tax expense Pajak dibayar di muka 542.427.164 1.718.361.542 Prepaid tax Utang pajak penghasilan Catatan 20 134.368.586 58.919.958 Corporate income tax payable Note 20 Manfaat beban pajak penghasilan tangguhan adalah sebagai berikut: The details of the deferred tax benefit expense are as follows: 2012 2011 Perubahan dalam liabilitas Change in employee benefit imbalan kerja karyawan 194.236.000 211.665.250 liability Penyusutan 67.906.454 35.847.641 Depreciation Cadangan penurunan nilai 455.534.034 - Allowance for impairment Jumlah 717.676.488 247.512.891 Total