BEBAN PENJUALAN SELLING EXPENSES

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS THEN ENDED Continued - 89 - Pajak Tangguhan Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred Tax The details of the deferred tax assets and liabilities are as follows: Dikreditkan Dikreditkan dibebankan dibebankan Dikreditkan ke penghasilan Dikreditkan ke penghasilan dibebankan komprehensif lain dibebankan komprehensif lain ke laba rugi Credited charged ke laba rugi Credited charged 1 Januari Credited to other 31 Desember Credited to other 31 Desember January 1, charged to comprehensive December 31, charged to comprehensive December 31, 2015 profit or loss income 2015 profit or loss income 2016 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 CPP CPP Cadangan piutang tidak Allowance for impairment tertagih 8.572 8.572 - - 7.325 - 7.325 losses Liabilitas imbalan Post-employment pasca kerja 2.512.243 556.179 363.088 2.705.334 158.911 1.711.999 1.152.246 benefits obligation Aset pajak tangguhan 2.520.815 547.607 363.088 2.705.334 166.236 1.711.999 1.159.571 Deferred tax assets BSP BSP Rugi fiskal 12.271.314 2.380.042 - 14.651.356 2.165.755 - 12.485.601 Fiscal losses Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal 1.585.731 697.845 - 2.283.576 589.716 - 2.873.292 fiscal Aset pajak tangguhan 10.685.583 1.682.197 - 12.367.780 2.755.471 - 9.612.309 Deferred tax assets GPL GPL Rugi fiskal 58.930.674 5.876.821 - 64.807.495 3.082.400 - 61.725.095 Fiscal losses Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal 5.564.620 5.348.203 - 10.912.823 5.390.448 - 16.303.271 fiscal Liabilitas imbalan Post-employment pasca kerja 393.129 264.228 98.181 30.720 6.883 25.304 12.299 benefits obligation Aset pajak tangguhan 53.759.183 264.390 98.181 53.925.392 8.465.965 25.304 45.434.123 Deferred tax assets SAI SAI Rugi fiskal 2.707.341 900.437 - 3.607.778 2.556.672 - 1.051.106 Fiscal losses Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal 215.812 151.982 - 367.794 139.008 - 506.802 fiscal Cadangan piutang tidak Allowance for impairment tertagih - 375.000 - 375.000 93.750 - 468.750 losses Amortisasi sewa tanah 281.250 315.403 - 34.153 34.153 - - Amortization of land lease Aset pajak tangguhan 2.210.279 688.858 - 2.899.137 2.823.583 - 75.554 Deferred tax assets AKS AKS Rugi fiskal 290.222 54.702 - 344.924 344.924 - - Fiscal losses Aset pajak tangguhan 290.222 54.702 - 344.924 344.924 - - Deferred tax assets BPS BPS Rugi fiskal 9.096.830 944.052 - 10.040.882 374.106 - 10.414.988 Fiscal losses Liabilitas imbalan Post-employment pasca kerja 207.128 182.616 70.597 319.147 95.512 21.658 393.001 benefits obligation Aset pajak tangguhan 9.303.958 1.126.668 70.597 10.360.029 469.618 21.658 10.807.989 Deferred tax assets TTLM TTLM Liabilitas imbalan Post-employment pasca kerja - 105.035 18.265 123.300 75.042 8.106 190.236 benefits obligation Aset pajak tangguhan - 105.035 18.265 123.300 75.042 8.106 190.236 Deferred tax assets Jumlah aset pajak tangguhan 78.770.040 4.469.457 513.601 82.725.896 13.679.047 1.767.067 67.279.782 Total deferred tax assets CIP CIP Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal 264.846 94.626 - 359.472 94.626 - 454.098 fiscal Liabilitas pajak tangguhan 264.846 94.626 - 359.472 94.626 - 454.098 Deferred tax liabilities PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS THEN ENDED Continued - 90 - Surat Ketetapan Pajak dan Surat Tagihan Pajak Tax Assessment Letter and Tax Collection Letter Selama tahun 2016, Grup menerima Surat Ketetapan Pajak Kurang Bayar SKPKB dan Surat Tagihan Pajak STP atas Pajak Penghasilan dan Pajak Pertambahan Nilai untuk masa pajak 2011 – 2015 sebesar Rp 2.418.467 ribu. In 2016, the Group received Tax Underpayment assessment letter SKPKB and Tax Collection Letter STP for income taxes and value added tax for fiscal year 2011 – 2015 amounted to Rp 2,418,467 thousand. Selama tahun 2015, Grup menerima Surat Ketetapan Pajak Kurang Bayar SKPKB dan Surat Tagihan Pajak STP atas pajak penghasilan dan pajak pertambahan nilai untuk masa pajak tahun 2010 – 2015 dengan nilai sebesar Rp 110.459.522 ribu. In 2015, the Group received Tax Underpayment assessment letter SKPKB and Tax Collection Letter STP for income taxes and value added tax for fiscal year 2010 – 2015 amounted to Rp 110,459,522 thousand. Atas penerbitan SKPKB dan STP pada tahun 2016 dan 2015, Grup mencatat beban dengan rincian sebagai berikut For the issued SKPKB and STP in 2016 and 2015, the Group recorded expense with details as follow: 2016 2015 Rp000 Rp000 Beban umum dan administrasi General and administrative expenses Catatan 34 33.013 9.542.350 Note 34 Beban lain-lain 2.330.831 26.194.360 Other expenses Beban pajak Tax expense Beban pajak final 54.623 5.435.151 Final tax expense Pajak penghasilan - 14.522.370 Income tax Jumlah 2.418.467 55.694.231 Total Selain dari SKPKB dan STP yang tercatat diatas, Grup masih dalam tahap mengajukan banding atau keberatan. Apart from the above SKPKB and STP, the Group is still in the process of proposing an appeals or objections. 38. LABA PER SAHAM 38. EARNINGS PER SHARE 2016 2015 Rp000 Rp000 Laba Earnings Laba untuk perhitungan Earnings for calculating of laba per saham 631.857.638 808.955.289 earnings per share Jumlah Saham LembarShares LembarShares Number of shares Jumlah rata-rata tertimbang saham Weighted average number of biasa untuk perhitungan laba ordinary shares for calculating bersih per saham dasar: of basic earnings per share Jumlah saham ditempatkan Total subscribed and fully dan disetor 20.500.900.000 20.500.900.000 paid-up capital Rata-rata tertimbang saham Weighted average of treasury diperoleh kembali 1.136.338.300 994.511.261 stock Jumlah rata-rata tertimbang Weighted average number of saham untuk tujuan perhitungan ordinary shares for calculating laba per saham dasar 19.364.561.700 19.506.388.739 of basic earnings per share Efek saham berpotensi dilusi yang Effect of dilutive potential ordinary timbul dari opsi saham karyawan shares arising from employee and dan manajemen - 19.831.191 management stock option Jumlah rata-rata tertimbang saham Weighted average number of shares untuk tujuan perhitungan laba for the calculating of diluted bersih per saham dilusian 19.364.561.700 19.526.219.930 earnings per share Pada tanggal 31 Desember 2016, Perusahaan tidak memiliki efek berpotensi saham yang dilutif. As of December 31, 2016, the Company does not have potential dilutive ordinary shares.