TRADE ACCOUNTS PAYABLE 2013 01 3M13 MBSS FS 31Mar2013

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE-PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2013 UNAUDITED AND 2011AUDITED Continued - 47 - 15. UTANG LAIN-LAIN

15. OTHER PAYABLES

31 Maret 31 Desember March 31, December 31, 2013 2012 USD USD Pihak berelasi Related party Entebe Shipping Pte Ltd - 99.431 Entebe Shipping Pte Ltd Pihak ketiga Third parties PT Bank Victoria International Tbk 47.237 43.615 PT Bank Victoria International Tbk Lain-lain 150.918 139.254 Others Jumlah 198.155 182.869 Total Jumlah 198.155 282.300 Total Perusahaan melakukan transaksi pembelian kendaraan bermotor dengan utang pembiayaan konsumen melalui PT Bank Victoria International Tbk, PT Summit Oto Finance dan PT Star Finance dengan jangka waktu 1 sampai 2 tahun. The Company entered into vehicle purchase transactions through consumer financing loan from PT Bank Victoria International Tbk, PT Summit Oto Finance and PT Star Finance with terms of payment of 1 to 2 years. 16. UTANG PAJAK 16. TAX PAYABLES 31 Maret 31 Desember March 31, December 31, 2013 2012 USD USD Pajak penghasilan Income tax Pasal 15 Article 15 Masa 67.349 53.807 Monthly Tahunan Catatan 26 20.406 56.291 Annual Note 26 Pasal 21 98.542 395.784 Article 21 Pasal 2326 5.485 37.877 Article 2326 Pasal 4 2 3.127 3.172 Article 4 2 Pasal 29 71 71 Article 29 Denda pajak 501.553 424.368 Tax penalty Pajak pertambahan nilai 147.390 678.494 Value added tax Jumlah 843.923 1.649.864 Total PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE-PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2013 UNAUDITED AND 2011AUDITED Continued - 48 - Surat Ketetapan Pajak Tax Assessment Letters Di 2012, Perusahaan menerima surat ketetapan pajak untuk tahun pajak 2010, 2011 dan 2012 sebagai berikut: In 2012, the Company received tax assessment letters for 2010, 2011 and 2012 years as follows: Mata Uang Pajak Kurang Bayar PeriodePeriod Currency Underpayment Pajak penghasilan Income tax Pasal 21 2010 Rp 425.953.435 Article 21 2011 Rp 484.335.586 Pasal 23 2011 Rp 6.299.502 Article 23 2012 Rp 1.730.100 Pasal 29 2010 Rp 9.518.918 Article 29 Pasal 42 2011 Rp 1.242.185 Article 42 Pajak pertambahan nilai 2010 Rp 415.920.961 Value added tax Perusahaan tidak mengajukan surat keberatan terkait dengan surat ketetapan pajak tersebut. The Company did not submit objection letter to Tax Office Service. 17. BIAYA YANG MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES 31 Maret 31 Desember March 31, December 31, 2013 2012 USD USD Tenaga ahli 1.419.228 1.163.084 Professional fee Operasional kapal 390.707 670.957 Vessel operation Gaji dan upah 243.395 21.457 Salaries and wages Bahan bakar 159.140 120.754 Fuel Bunga 147.735 94.611 Interest Sewa 139.263 277.282 Rental Perjalanan dinas 39.508 7.966 Business travel Kelebihan pendapatan - 77.000 Excess revenue Lain-lain 25.262 124.295 Others Jumlah 2.564.238 2.557.406 Total Kelebihan pendapatan merupakan penyesuaian pendapatan MSC di tahun 2011, yang telah diselesaikan seluruhnya di kuartal pertama tahun 2013. Excess revenue represents revenue adjustment of MSC in year 2011, that had been fully settled in first quarter year 2013.