UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES

250 PT MATAHARI DEPARTMENT STORE TBK LAPORAN TAHUNAN 2014 Halaman 28 Page CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS 31 DESEMBER 2014 AND 2013 31 DECEMBER 2014 AND 2013 Dinyatakan dalam jutaan Rupiah, Expressed in millions of Rupiah, kecuali dinyatakan lain unless otherwise stated

9. AKRUAL

9. ACCRUALS

2014 Pihak ke tiga Third parties Utilitas 50,801 Utilities Pemasaran 47,744 Marketing Sew a 36,385 Rent Aset tetap 29,777 Fixed assets Transportasi 17,313 Transportation Jasa pengendalian kualitas 5,953 Quality service Bunga 3,956 Interest Perjalanan dinas 3,751 Business travel Konsultan 1,672 Consultant Pajak dan perijinan 1,152 Tax and licenses Lain-lain 13,252 Others Jumlah 211,756 Total Pihak be re lasi Catatan 22c Related pa rties Note 22c Sew a 24,185 Rent Utilitas 20,937 Utilities Jumlah 45,122 Total 2013 2,439 16,145 14,889 31,034 7,287 150,163 20,160 39,891 23,039 15,910 1,307 30,685 6,813 2,015 617 10. PERPAJAKAN 10. TAXATION

a. Pajak dibayar dimuka

a. Prepaid Tax

2014 Pajak pertambahan nilai 71,624 Value added tax

b. Utang pajak

b. Taxes payable

2014 Pajak penghasilan badan Corporate income taxes - Pasal 29 103,615 Article 29 - - Pasal 25 25,199 Article 25 - 128,814 Pajak lain-lain Other taxes - Pasal 23 dan 4 2 10,226 Articles 23 and 4 2 - - Pasal 21 4,464 Article 21 - - Pasal 26 35 Article 26 - 14,725 143,539 27,765 73,519 87,065 9,220 4,225 101 13,546 2013 24,560 48,959 2013 251 PT MATAHARI DEPARTMENT STORE TBK 2014 ANNUAL REPORT Halaman 29 Page CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS 31 DESEMBER 2014 AND 2013 31 DECEMBER 2014 AND 2013 Dinyatakan dalam jutaan Rupiah, Expressed in millions of Rupiah, kecuali dinyatakan lain unless otherwise stated 10. PERPAJAKAN lanjutan 10. TAXATION continued

c. Beban pajak penghasilan

c. Income tax expense 2014 Kini 424,808 Current Tangguhan 1,663 Deferred Penyesuaian periode lalu 8,281 Prior period adjustment 431,426 373,462 2013 10,846 362,616 - Rekonsiliasi antara laba sebelum pajak penghasilan dengan penghasilan kena pajak Perusahaan adalah sebagai berikut: A reconciliation between the profit before income tax and taxable income of the Company is as follows: 2014 Laba sebelum pajak penghasilan 1,850,544 Profit before income tax Perbedaan temporer: Temporary differences: - Kew ajiban imbalan kerja 45,126 Employee benefits obligations - - Penyusutan dan amortisasi 36,808 Depreciation and amortisation - - Provisi untuk persediaan - Provision for inventory - Perbedaan permanen: Permanent differences: - Beban yang tidak dapat dikurangkan 292,725 Non-deductible expense - - Pendapatan yang telah dikenakan pajak final 27,545 Income subject to final tax - Penghasilan kena pajak 2,124,042 Taxable income Beban pajak penghasilan kini 424,808 Current income tax expense Pembayaran pajak penghasilan dimuka: Prepayment of income taxes: - Pasal 23 980 Article 23 - - Pasal 25 320,213 Article 25 - Kurang bayar Underpayment of Pajak Penghasilan Badan 103,615 Corporate Income Tax 23,141 313,490 48,959 1,813,079 167 362,616 2013 1,523,622 48,971 44,402 786 308,815 Dalam laporan keuangan ini jumlah penghasilan kena pajak untuk tahun yang berakhir 31 Desember 2014 didasarkan atas perhitungan sementara. In these financial statements, the amounts of taxable income for the year ended 31 December 2014 are based on preliminary calculations.