MODAL SAHAM Laporan Tahunan | Bintang Mitra Semesta Raya

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2015 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, 2015 Expressed in Rupiah, Unless Otherwise Stated 95

29. PERPAJAKAN Lanjutan

29. TAXATION Continued

c. Pajak Penghasilan Lanjutan

c. Income Tax Continued

2015 2014 Rugi Perusahaan dan Entitas Anak Company and Subsidiaries loss before sebelum pajak penghasilan 6.845.369.103 162.308.102.068 income tax Pajak penghasilan pada tarif pajak CoRporate income tax at applicable yang berlaku 1.711.342.276 40.577.025.553 tax rate Pengaruh hak minoritas yang tidak Diakui 351 130 Unrecognized of minority effect Pengaruh pajak atas porsi terhadap Tax effect on share on loss of rugi Entitas Anak 767.694.054 37.377.443.858 Subsidiaries Pengaruh pajak atas beda tetap yang tidak diakui 132.962.123 341.152.230 Tax effect on permanent differences Pengaruh pajak atas beda temporer Tax effect on unrecognized temporary tidak diakui 1.041.562.375 3.922.364.909 differences Manfaat Beban Pajak Penghasilan 35.047.619 381.631.114 Income Tax Benefit Expenses Aset pajak tangguhan - bersih : Deferred tax assets - net : Penyesuaian atas Dibebankan pada pelepasan laporan laba rugi TAC - Pertamina Charged to statement Adjustment to disposal 2014 of income of TAC - Pertamina 2015 Perusahaan: Company: Efek PSAK 24 Rev. 2103 - 175.490.999 175.490.999 Efec SFAS Rev. 2013 Liabilitas estimasi Estimated employee atas imbalan kerja 755.429.750 138.066.750 893.496.500 benefit liability Penyusutan aset tetap 211.251.772 79.176.869 290.428.641 and equipment Jumlah 966.681.522 392.734.618 1.359.416.140 Total Penyesuaian atas Dibebankan pada pelepasan laporan laba rugi TAC - Pertamina Charged to statement Adjustment to disposal 2013 of income of TAC - Pertamina 2014 Perusahaan: Company: Liabilitas estimasi Estimated employee atas imbalan kerja 1.625.365.408 869.935.658 - 755.429.750 benefit liability Depreciation of property Penyusutan aset tetap 167.558.386 43.693.386 - 211.251.772 and equipment Sub-jumlah 1.792.923.794 826.242.272 - 966.681.522 Sub-total Entitas Anak-BRK: Subsidiary-BRK: Cadangan penyisihan Allowance for obsolescence keusangan persediaan 455.534.034 - 455.534.034 - of inventories Selisih penjabaran mata uang asing 136.165.124 - 136.165.124 - Translation diffrent Jumlah 2.384.622.952 826.242.272 591.699.158 966.681.522 Total