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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 64 33. BEBAN USAHA 33. OPERATING EXPENSES Rincian beban usaha adalah sebagai berikut : Details of operating expenses are as follows: 2012 2011 Beban Penjualan Selling Expenses Ongkos angkut 67.113.024.520 62.027.188.790 Freight Komisi penjualan 5.519.874.491 3.956.975.710 Sales commission Gaji tunjangan 3.000.080.410 2.239.691.521 Salary benefits Beban penyusutan Catatan 14 608.170.004 236.256.404 Depreciation expenses Note 14 Lain-lain 1.290.786.151 1.053.178.184 Others Jumlah beban penjualan 77.531.935.576 69.513.290.609 Total selling expenses Beban Umum Administrasi General and Administration Expenses Gaji tunjangan 4.176.263.341 4.417.016.212 Salary benefits Biaya professional 782.872.336 631.952.288 Professional fee Penyisihan untuk imbalan kerja Catatan 37 776.944.000 879.511.000 Provision for employee benefit Note 37 Sewa kantor 747.751.938 202.307.905 Rent office Beban Pajak dan perijinan 683.217.181 525.939.012 Tax Expenses Beban penyusutan Catatan 14 240.247.438 164.048.183 Depreciation Note 14 Alokasi biaya kantor pusat Catatan 36 227.917.578 1.424.923.842 Cost allocation of head office Note 36 Lain-lain masing-masing dibawah Rp 150 juta 955.147.321 811.536.397 Others each below Rp 150 million Jumlah beban umum dan Administrasi 8.134.525.977 6.207.387.155 Total general and administration expenses Jumlah beban usaha 85.666.461.553 75.720.677.764 Total operating expenses 34. PAJAK PENGHASILAN 34. INCOME TAX Rekonsiliasi antara rugi konsolidasi komersial sebelum taksiran pajak penghasilan dengan taksiran penghasilan kena pajak untuk periode yang berakhir pada tanggal 31 Desember 2012 dan 2011 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, 2012 and 2011 is as follows: 2012 2011 Rugi Perusahan dan Entitas Anak sebelum pajak penghasilan 29.208.472.473 5.633.217.897 Company and Subsidiaries loss before Income tax Manfaat pajak tangguhan entitas anak 455.534.034 - Deferred tax assets – subsidiary Hak minoritas 357.004 844.701 Minority interest Rugi Perusahaan sebelum pajak penghasilan 28.752.581.435 5.634.062.598 Company’s loss before income tax Dikurangi porsi perusahaan atas Laba rugi Entitas Anak dan Perusahaan Asosiasi 5.438.098.286 28.277.722.584 Less Company’s share on income losses of Subsidiaries and Associate Company Rugi Perusahaan sebelum pajak penghasilan berdasarkan metode biaya pada investasi 23.314.483.149 33.911.785.182 Company’s loss before income tax at cost method accounting of investment