SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES PERPAJAKAN TAXATION

PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT SERTA UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2012 DAN 2011 TIDAK DIAUDIT PT. MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2012 AND 2011 UNAUDITED - 75 - 23. BEBAN PENJUALAN

23. SELLING EXPENSES

30 Juni 30 Juni June 30, June 30, 2012 2011 USD USD Beban penjualan Selling expenses Iklan dan pameran 209.836 265.272 Advertising and exhibition Entertainmen 105.311 97.750 Entertainment Komisi - 43.430 Commission Jumlah 315.147 406.452 Total 24. BEBAN UMUM DAN ADMINISTRASI 24. GENERAL AND ADMINISTRATIVE EXPENSES 30 Juni 30 Juni June 30, June 30, 2012 2011 USD USD Beban umum dan administrasi General and administrative Gaji dan tunjangan 2.825.127 2.471.364 Salary and allowances Transportasi dan perjalanan dinas 550.879 568.142 Transportation and travel allowance Utilitas dan sewa 516.868 338.591 Utilities and rental Penyusutan Catatan 10 dan 11 381.731 358.042 Depreciation Notes 10 and 11 Konsultan dan management fee 263.486 381.200 Consultant and management fee Air, listrik dan telekomunikasi 157.818 190.547 Water, electricity and telecommunication Asuransi 158.576 123.770 Insurance Pemeliharaan 104.041 80.729 Maintenance Retribusi dan sumbangan 135.765 63.995 Retribution and donation Dokumen dan perizinan 67.648 34.045 Document and license Lain-lain masing-masing dibawah USD 40.000 83.679 8.270 Others each below USD 40,000 Jumlah 5.245.618 4.618.695 Total 25. PERPAJAKAN 25. TAXATION Rekonsiliasi antara laba sebelum pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak Perusahaan untuk periode yang berakhir 30 Juni 2012 dan 2011 adalah sebagai berikut: Reconciliation between income before tax as shown in the consolidated statements of comprehensive income and estimated taxable income of the Company for the period ended June 30, 2012 and 2011 are as follows: PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT SERTA UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2012 DAN 2011 TIDAK DIAUDIT PT. MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2012 AND 2011 UNAUDITED - 76 - 30 Juni 30 Juni June 30, June 30, 2012 2011 USD USD Laba sebelum taksiran pajak penghasilan Income before tax sesuai dengan laporan laba rugi according to the consolidated komprehensif konsolidasian 19.100.386 14.265.821 statement of comprehensive income Laba entitas anak Income of subsidiary before sebelum taksiran pajak penghasilan 1.108.017 2.173.700 estimated income tax Laba Perusahaan sebelum taksiran Income before estimated income tax pajak penghasilan 17.992.369 12.092.121 of the Company Koreksi fiskal Fiscal correction Pendapatan usaha yang dikenakan pajak penghasilan final 62.048.193 48.125.413 Income subjected to final income tax Beban usaha atas pendapatan yang Operating expenses over income dikenakan pajak penghasilan final 44.055.824 36.033.292 subjected to final income tax Jumlah 17.992.369 12.092.121 Total Tarif final Final rate Pendapatan yang berhubungan dengan pengoperasian dan Income related to operation persewaan kapal 68.087.317 53.273.756 and charter of vessels Dikurangi: pendapatan yang Less: income related to operation berhubungan pengoperasian dan and charter of vessels - persewaan kapal - entitas anak 6.039.124 5.148.343 Subsidiary 62.048.193 48.125.413 Pajak final Final tax Perusahaan 744.578 577.505 The Company Entitas anak 72.470 61.780 Subsidiary Sub jumlah 817.048 639.285 Sub total Dikurangi: pembayaran selama periode berjalan Less: payments for current period Perusahaan 696.213 490.312 The Company Entitas anak 72.470 61.780 Subsidiary Sub jumlah 768.683 552.092 Sub total Taksiran hutang pajak penghasilan Estimated income tax payable Pasal 15 Article 15 Perusahaan 48.365 87.193 The company Entitas anak - - Subsidiary Jumlah 48.365 87.193 Total Taksiran beban pajak penghasilan Perusahaan dan entitas anak untuk tahun yang berakhir 30 Juni 2012 dan 2011 adalah sebagai berikut: Income tax expense of the Company and its subsidiaries for the year ended June 30, 2012 and 2011, are as follows: PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT SERTA UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2012 DAN 2011 TIDAK DIAUDIT PT. MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2012 AND 2011 UNAUDITED - 77 - 30 Juni 30 Juni June 30, June 30, 2012 2011 USD USD Tarif final Final tax rate Perusahaan 744.578 577.505 The Company Entitas anak 72.470 61.780 Subsidiary Jumlah 817.048 639.285 Total Pada tahun 2011, Perusahaan menerima Surat Tagihan Pajak STP berupa denda dan bunga atas keterlambatan pembayaran Pajak Penghasilan pasal 21, 23, 25 dan 29 dan Pajak Pertambahan Nilai dengan total tagihan sebesar Rp 4.507.440.041 yang telah dibebankan pada 31 Desember 2011. In 2011, the Company received Tax Collection Letters STP concerning penalty and interest for late payment of Income Tax article 21, 23, 25, and 29, and Value Added Tax with total claim amounting to Rp 4,507,440,041. Those amount have been recorded at the profit or loss for the year ended December 31, 2011. 26. LABA PER SAHAM 26. EARNINGS PER SHARE