OTHER LONG-TERM BORROWINGS Standards Issued But Not Yet Effective continued

608 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN 15. TAXATION continued b. Beban Pajak lanjutan b. Tax Expense continued Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran laba fiskal adalah sebagai berikut: 52 ?20;0696.A6; 2AD22; 6;0:2 23?2 6;0:2 A.E 2E=2;2 . 5D; 6; A52 0;961.A21 A.A2:2;A 3 0:=?252;6C2 6;0:2 .;1 2A6:.A21 A.E.92 6;0:2 6 . 399D 31 DesemberDecember 31, 30 April 2014 April 30, 2014 2013 2012 2011 Laba sebelum beban Income before income pajak penghasilan tax expense menurut laporan per consolidated laba rugi komprehensif statements konsolidasian 362.373.762.269 956.032.846.324 586.146.733.453 530.675.866.617 of comprehensive income Laba sebelum beban pajak Income before income tax penghasilan Entitas Anak 312.380.362.374 684.849.910.103 466.822.894.074 450.341.183.447 expense of Subsidiaries Laba sebelum beban Income before income pajak penghasilan tax expense Perusahaan 49.993.399.895 271.182.936.221 119.323.839.379 80.334.683.170 of the Company Beda waktu: Temporary differences: Imbalan kerja karyawan 403.373.679 533.361.353 2.499.683.890 2.053.491.055 Employee benefits Aset tetap 20.940.256.893 55.652.833.414 74.873.568.979 62.780.105.506 Fixed assets Sub-total 20.536.883.214 55.119.472.061 72.373.885.089 60.726.614.451 Sub-total Beda tetap: Permanent differences Kesejahteraan karyawan 234.073.847 559.248.750 3.366.566.000 2.503.916.000 Employee welfare Beban representasi 19.401.297 374.989.072 1.398.379.088 172.670.160 Representation expense Pendapatan dividen - 181.207.919.990 - - Dividend income Penghasilan bunga setelah Interest income subject to dikenakan pajak final 333.882.044 1.328.643.520 828.827.814 97.100.659 final tax Lain-lain 2.332.162.225 5.471.274.869 1.414.827.726 206.754.864 Others Sub-total 2.251.755.325 176.131.050.819 2.521.289.548 2.786.240.365 Sub-total Taksiran laba fiskal 31.708.272.006 39.932.413.341 49.471.243.838 22.394.309.084 Estimated taxable income Taksiran laba fiskal Estimated taxable pembulatan 31.708.272.000 39.932.413.000 49.471.243.000 22.394.309.000 income rounded Beban Pajak Kini 7.927.068.000 9.983.103.250 12.367.810.750 5.598.577.250 Current Tax Expense Pajak penghasilan dibayar dimuka Prepaid income taxes Pasal 25 3.169.090.373 9.828.801.998 3.234.127.005 2.990.558.222 Article 25 Taksiran Utang Pajak Estimated Corporate Penghasilan Badan Income Tax Payables Perusahaan 4.757.977.627 154.301.252 9.133.683.745 2.608.019.028 The Company Entitas anak 40.102.792.753 108.117.827.116 18.843.093.299 19.775.611.295 Subsidiaries Tahun sebelumnya Prior years Perusahaan 1.860.880.503 1.860.880.503 1.860.880.503 644.659.503 The Company Entitas anak 18.350.583.133 18.350.583.133 18.350.583.133 8.012.179.528 Subsidiaries Total 65.072.234.016 128.483.592.004 48.188.240.680 31.040.469.354 Total Laba kena pajak Perusahaan untuk tahun fiskal 2013 dan 2012 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak. Taxable income of the Company for fiscal years 2013 and 2012 resulting from the reconciliation as shown in the table above were the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office. Laba fiskal Perusahaan untuk tahun fiskal 2011, hasil rekonsiliasi seperti yang tercantum dalam tabel di atas akan menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan SPT PPh Badan pembetulan yang akan disampaikan ke Kantor Pelayanan Pajak. Taxable income of the Company for fiscal year 2011, resulting from the reconciliation as shown in the table above will be the basis for filing the Revised Annual Income Tax Return that will be submitted to Tax Office.