UNEARNED REVENUE Laporan Tahunan | Bintang Mitra Semesta Raya

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued As of December 31, 2013 and for the Year Then Ended Expressed in Rupiah, Unless Otherwise Stated 68

32. PERPAJAKAN Lanjutan

32. TAXATION

Continued

b. Utang Pajak

b. Tax Payable

2013 2012 Pajak Penghasilan : Income Tax : Pasal 21 188.898.477 236.311.108 Article 21 Pasal 23 602.408.309 193.428.320 Article 23 Pasal 4 ayat 2 24.492.051 12.504.401 Article 4 2 Pasal 29 Catatan 32c 22.856.170 134.368.586 Article 29 Note 32c Pajak Pertambahan Nilai 2.900.091.472 126.923.875 Value Added Tax Jumlah 3.738.746.479 703.536.290 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 2013 dan 2012 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, 2013 and 2012 is as follows: 2013 2012 Rugi Perusahan dan Entitas Anak Company and Subsidiaries loss sebelum pajak penghasilan 27.900.026.897 29.208.472.473 before Income tax Manfaat pajak tangguhan entitas anak - 455.534.034 Deferred tax assets subsidiary Hak minoritas 91.580 357.004 Minority interest Rugi Perusahaan sebelum pajak penghasilan 27.900.118.477 28.752.581.435 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 2.862.157.113 5.438.098.286 Associate Company Rugi Perusahaan sebelum pajak Company’s loss before income tax penghasilan berdasarkan metode at cost method accounting of biaya pada investasi 25.037.961.364 23.314.483.149 investment Beda tetap: Permanent differences: Pendapatan sewa yang telah Rent income already subjected dikenakan pajak final 3.314.030.573 2.812.063.575 to final income tax Pendapatan bunga yang telah Interest income already subjected dikenakan pajak final 85.248.418 914.621.934 to final income tax Pajak penghasilan pasal 21 675.430.400 675.585.802 Income tax article 21 Biaya gaji dan tunjangan 316.376.195 268.129.908 Salaries and allowances expense Sumbangan dan jamuan - 227.659.817 Donation and entertainment Rugi penjualan obligasi - 208.479.069 Loss on sales of obligation Biaya pengobatan 120.092.872 106.898.010 Medical expenses Biaya representasi 196.272.488 - Representasi expenses Jumlah 2.091.107.036 2.239.932.903 Total PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued As of December 31, 2013 and for the Year Then Ended Expressed in Rupiah, Unless Otherwise Stated 69

32. PERPAJAKAN Lanjutan

32. TAXATION

Continued

c. Pajak Penghasilan Lanjutan

c. Income Tax

Continued 2013 2012 Beda temporer: Timing differences : Amortisasi goodwill 27.213.029.266 27.213.029.266 Amortization goodwill Beban imbalan kerja karyawan 654.641.000 776.944.000 Employee benefit expense Penyusutan 255.217.160 271.625.814 Depreciation Jumlah 28.122.887.426 28.261.599.080 Total Laba fiskal akhir tahun - Pembulatan 993.819.026 2.707.183.028 Taxable income - Rounded Penghasilan kena pajak 993.819.000 2.707.183.000 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 2013 : 25 X Rp 993.819.000 248.454.750 - 25 X IDR 993,818,625: 2013 2012 : 25 X Rp 2.707.183.000 - 676.795.750 25 X IDR 2,707,183,000: 2012 Beban pajak penghasilan 248.454.750 676.795.750 Corporate income tax expense Pajak dibayar di muka 225.598.580 542.427.164 Prepaid tax Utang pajak penghasilan Catatan 32b 22.856.170 134.368.586 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: 2013 2012 Perubahan dalam liabilitas Change in employee benefit imbalan kerja karyawan 163.660.250 194.236.000 liability Penyusutan 63.804.290 67.906.454 Depreciation Cadangan penurunan nilai - 455.534.034 Allowance for impairment Jumlah 227.464.540 717.676.488 Total