TRADE PAYABLES - THIRD PARTIES

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 69

31. BEBAN USAHA

31. OPERATING EXPENSES

2014 2013 Beban Penjualan Selling Expenses Ongkos angkut 78.418.684.455 76.462.002.061 Freight Komisi penjualan 8.430.783.069 4.021.076.761 Sales commission Gaji dan tunjangan 3.969.507.372 3.032.160.609 Salary and benefits Beban penyusutan Catatan 13 619.737.820 613.674.507 Depreciation expenses Note 13 Lain-lain 3.343.711.740 1.555.769.574 Others Jumlah beban penjualan 94.782.424.456 85.684.683.512 Total selling expenses Beban Umum dan Administrasi General and Administrative Expenses Beban pajak dan perijinan 6.445.633.600 51.902.595 Tax Expenses Gaji dan tunjangan 3.692.532.610 4.076.526.826 Salary and benefits Sewa kantor 1.187.128.340 1.043.450.900 Rent office Penyisihan pemulihan cadangan Provision recovery for imbalan kerja Catatan 34 932.639.000 654.641.000 employee benefit Note 35 Biaya profesional 387.296.551 475.010.479 Professional fee Beban penyusutan Catatan 13 163.069.832 244.140.797 Depreciation Note 13 Lain-lain masing-masing dibawah Others each below Rp 150 juta 6.670.229.813 1.226.965.853 Rp 150 million Jumlah beban umum dan Total general and administrasi 17.613.251.746 7.772.638.450 administration expenses Jumlah 112.395.676.202 93.457.321.962 Total

32. PERPAJAKAN

32. TAXATION

a. Pajak dibayar di muka

a. Prepaid tax

2014 2013 Perusahaan Company Tagihan PPN Restitusi 20.147.915.676 62.124.732.950 Claim for Refund VAT- Out restitution Pajak Pertambahan Nilai 43.177.433.095 8.051.449.678 Value Added Tax Entitas Anak Subsidiary Pajak Penghasilan Pasal 23 2.000.000 4.330.171 Income Tax Article 23 Jumlah 63.327.348.771 70.180.512.799 Total Perusahaan mengajukan restitusi PPN sebesar Rp 62.124.732.950. Berdasarkan penelahaan dari manajemen proses restitusi PPN akan selesai pada tanggal 27 Februari 2014 untuk masa Desember 2012 sebesar Rp 26.959.001.740 dan 29 Oktober 2014 untuk masa April sampai dengan Juli 2013 sebesar Rp 25.192.268.092 dan 30 Desember 2014 untuk masa September 2013 sebesar Rp 9.973.463.118 The Company is claiming for VAT-Out restitution amounted to IDR 62,124,732,950. Based on management review, the restitution process will be finished by February 27, 2014 for VAT period of December 2012 amounted to IDR 26,959,001,740 and October 29, 2014 for the period from April to July 2013 amounted to IDR 25,192,268,092 and December 30, 2014 for the period of September 2013 amounted to IDR 9,973,463,118. Pada tanggal 20 Pebruari 2014, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB Pajak Pertambahan Nilai PPN untuk masa Desember 2012 adalah sebesar Rp 26.959.001.740. Pada tanggal 13 Agustus 2014 dan 23 Oktober 2014, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB Pajak Pertambahan Nilai PPN untuk masa April dan Juli 2013 adalah sebesar Rp 23.423.029.485. On February 20, 2014, the Company has received Overpayment Assessment Letter’s SKPLB of Value Added Tax VAT for tax period December 2012 amounted to IDR 26,959,001,740. On August 13, 2014 and October 23, 2014, the Company has received Overpayment Assessment Letter’s SKPLB of Value Added Tax VAT for tax period April and Juli 2013 amounted to IDR 23,423,029,485. 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