UTANG SEWA PEMBIAYAAN Lanjutan FINANCE LEASES PAYABLE Continued PERPAJAKAN TAXATION

These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 61 22. PERPAJAKAN Lanjutan 22. TAXATION Continued c. Pajak Penghasilan Badan c. Corporate Income Tax Rekonsiliasi antara rugi laba sebelum pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran laba kena pajak, adalah sebagai berikut: A reconciliation between loss profit before income tax, as presented in the consolidated statements of profit or loss and other comprehensive income, and the estimated taxable profit is as follows: 30 September 31 Desember December 2014 2013 Satu tahun Satu tahun One year One year 2015 2014 Disajikan Disajikan Sembilan bulan Sembilan bulan kembali kembali Nine months Nine months As restated As restated Rugi laba sebelum pajak Consolidated loss profit before penghasilan konsolidasian 14.047.856.493 44.917.605.836 11.796.571.608 27.789.382.699 income tax Dikurangi: Less: Rugi entitas anak sebelum pajak Loss before income tax penghasilan 29.582.922.107 36.476.085.932 2.699.030.249 - of subsidiary Laba sebelum pajak penghasilan Profit before income tax of Perusahaan 15.535.065.614 8.441.519.904 14.495.601.857 27.789.382.699 The Company Beda tetap: Permanent differences: Depreciation of increase in fair Penyusutan atas kenaikan nilai value of property and wajar aset tetap 1.699.719.096 2.326.900.449 3.009.258.306 3.177.154.432 equipment Pendapatan keuangan yang telah Finance income subjected to dikenakan pajak bersifat final 509.938.544 1.524.191.049 1.662.471.280 2.281.705.805 final tax Kerugian penjualan aset Loss on sale of available-for- keuangan tersedia untuk dijual - 146.898.325 146.898.325 - sale financial assets Tunjangan karyawan 20.000.000 30.200.000 45.300.000 59.200.000 Employee allowances Sumbangan - 2.550.000 2.550.000 7.425.000 Donation Representation and Representasi dan jamuan - - - 464.870 entertainment Pendapatan goodwill negatif - 2.522.733.777 - - Negative goodwill income Lain-lain 38.791.445 41.632.034 51.393.053 51.632.787 Others Jumlah beda tetap 1.248.571.997 1.582.008.086 1.592.928.404 1.014.171.284 Total permanent differences Beda temporer: Temporary differences: Transaksi sewa pembiayaan: Finance lease transaction: Penyusutan 413.974.798 471.328.125 628.437.500 628.437.500 Depreciation Pembayaran pokok 1.809.934.352 1.810.356.170 2.452.979.998 2.182.209.635 Principal repayment Keuntungan atas transaksi Gain on sale-and-lease back jual dan sewa kembali 66.901.714 75.400.616 100.534.155 100.534.155 transaction Settlement of post-employment Pembayaran imbalan pasca-kerja - 4.351.370.412 4.317.917.690 49.778.846 benefits Kerugian penurunan nilai Impairment losses of trade atas piutang usaha 246.819.997 - 562.765.232 283.361.459 receivables Post-employment benefits Beban imbalan pasca-kerja 914.254.949 186.812.584 442.611.492 1.038.682.135 expense Depreciation of property and Penyusutan aset tetap 100.076.565 65.282.243 155.083.461 186.043.084 equipment Beban yang masih harus dibayar 3.492.934.595 5.128.140.159 - - Accrued expenses Pemulihan kerugian penurunan Recovery of impairment losses nilai persediaan - - - 16.143.071 of inventories Jumlah beda temporer 2.797.584.844 385.564.087 5.082.534.158 212.141.529 Total temporary differences Taksiran laba kena pajak 19.581.222.455 6.473.947.731 11.005.996.103 28.591.412.454 Estimated taxable profit These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 62 22. PERPAJAKAN Lanjutan 22. TAXATION Continued