NON-CONTROLLING INTEREST Agung Podomoro Land Tbk 2014

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 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, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 86 - 34. BEBAN UMUM DAN ADMINISTRASI

34. GENERAL AND ADMINISTRATIVE EXPENSES

2014 2013 Rp000 Rp000 Gaji dan tunjangan 455.034.249 394.098.345 Salaries and allowances Imbalan pasca kerja Post-employment benefits Catatan 24 34.695.882 24.055.928 Note 24 Listrik, air dan gas 30.597.601 29.871.765 Electricity, water and gas Jasa manajemen 26.982.346 17.043.968 Management fee Pajak dan perizinan 23.252.574 21.365.943 Licenses and fees Penyusutan Catatan 15 21.799.075 20.788.289 Depreciation Note 15 Pemeliharaan 18.393.886 13.793.833 Maintenance Keamanan dan kebersihan 16.420.122 11.870.425 Security and cleaning Asuransi 15.683.566 10.283.376 Insurance Sumbangan 15.517.722 12.258.913 Donation Tax underpayment assessment Surat ketetapan pajak Catatan 37 12.338.305 - letter Note 37 Pajak bumi dan bangunan 11.680.886 8.760.949 Land and property tax Jasa profesional 11.009.926 8.824.863 Professional fees Perjalanan dinas 10.293.200 7.630.770 Travelling expense Sewa peralatan operasional 6.054.328 11.886.412 Equipment rental for operation Telepon dan telex 5.899.028 4.210.740 Telephone and telefax Keperluan kantor 4.784.908 8.207.015 Office expenses Alat tulis dan perlengkapan kantor 4.691.702 4.926.233 Office supplies Kompensasi opsi saham Compensation for stock Catatan 27 - 1.700.215 option Note 27 Lain-lain 87.620.212 69.568.110 Others Jumlah 812.749.518 681.146.092 Total 35. PENGHASILAN BUNGA 35. INTEREST INCOME 2014 2013 Rp000 Rp000 Bunga 215.462.739 143.253.896 Interest Jasa giro 5.106.975 4.746.936 Current account Jumlah 220.569.714 148.000.832 Total 36. BEBAN BUNGA DAN KEUANGAN 36. INTEREST EXPENSE AND FINANCIAL CHARGES 2014 2013 Rp000 Rp000 Bunga 609.475.500 469.177.462 Interest Administrasi 4.369.404 7.773.107 Administrative Jumlah 613.844.904 476.950.569 Total PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 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, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 87 - 37. PAJAK PENGHASILAN

37. INCOME TAX

Beban manfaat pajak Grup terdiri dari: The tax expense benefit of the Group consists of the following: 2014 2013 Rp000 Rp000 Beban pajak kini Current tax Pajak penghasilan final Final income tax Perusahaan 70.035.178 39.641.601 The Company Entitas anak 210.645.232 227.248.354 Subsidiaries Surat ketetapan pajak final 7.400.705 - Final tax underpayment assessment letter Pajak penghasilan non final Non final income tax Entitas anak 4.986.319 3.361.777 Subsidiaries Non final tax underpayment assessment Surat ketetapan pajak non final 264.744 - letter Jumlah beban pajak kini 293.332.178 270.251.732 Total current tax Manfaat pajak tangguhan - Deferred tax benefit - entitas anak 47.510.253 23.316.710 subsidiaries Jumlah beban pajak - bersih 245.821.925 246.935.022 Total tax expense - net Pajak Kini Pajak Penghasilan Final Pajak penghasilan final sehubungan dengan penjualan rumah, apartemen, perkantoran, rumah kantor dan rumah toko adalah sebagai berikut: Current Tax Final Income Tax Final income tax in connection with sale of houses, apartments, office, home office and shophouses are as follows: 2014 2013 Rp000 Rp000 Beban pajak final yang berasal dari: Final income tax from: Pengalihan hak atas tanah Transfer of rights over land danatau bangunan 197.350.984 197.159.897 andor buildings Penyewaan dan jasa pengelolaan 83.329.426 69.730.058 Rental and service charge Surat ketetapan pajak 7.400.705 - Tax underpayment assessment letter Pajak penghasilan final 288.081.115 266.889.955 Final income tax ES ansi ent on antor unga ES unga PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 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, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 88 - Perincian utang pajak penghasilan final adalah sebagai berikut: The details of final income tax payable are as follows: 2014 2013 Rp 000 Rp 000 Saldo awal tahun 132.722.555 136.388.608 Beginning balance Penambahan utang pajak penghasilan Additional final income tax because karena akuisisi entitas anak 579.680 - due to acquisition of subsidiaries Pajak penghasilan final atas Final income tax on revenues pendapatan usaha tahun berjalan 288.081.115 266.889.955 in current year Mutasi bersih pajak dibayar dimuka Net movement in the prepaid tax atas pendapatan diterima dimuka 47.202.986 80.202.960 of unearned revenues Pajak penghasilan final yang telah Final income tax deducted by third dipotong pihak ketiga atau disetor party or paid by the Company Perusahaan tahun berjalan 364.924.217 350.758.968 in the current year Saldo akhir tahun Catatan 19 103.662.119 132.722.555 Ending balance Note 19 Seluruh pendapatan Grup dikenakan pajak penghasilan final kecuali untuk ASA, CIP, CPP, BSP, BPS, GPL, AKS dan SAI entitas anak yang dikenakan pajak penghasilan tidak final. All revenues from the Group are subjected to final income tax, except for CIP, CPP, BSP, BPS, GPL, AKS and SAI, subsidiaries, which are subjected to non final income tax. Pada tahun 2013, kecuali CIP dan CPP, beban pajak kini atas entitas anak GPL, BSP, BPS, AKS, dan SAI adalah nihil karena entitas anak masih mengalami rugi fiskal. In 2013, except for CIP and CPP, current tax for subsidiaries GPL, BSP, BPS, AKS and SAI is nil because subsidiaries still have fiscal losses. Surat Ketetapan Pajak dan Surat Tagihan Pajak Tax Assessment Letter and Tax Collection Letter Selama tahun 2014, Grup menerima Surat Ketetapan Kurang Bayar Pajak SKPKB dan Surat Tagihan Pajak STP atas pajak penghasilan dan pajak pertambahan nilai untuk masa pajak tahun 2009 – 2012 dengan nilai sebesar Rp 37.434.764 ribu. During year 2014, the Company and its subsidiaries received Tax Underpayment assessment letter SKPKB and Tax Collection Letter STP for income taxes and value added tax for fiscal year 2009 – 2012 amounting to Rp 37,434,764 thousand. Atas penerbitan SKPKB dan STP pada tahun 2014, Grup mencatat beban dengan rincian sebagai berikut For the issued of SKPKB and STP in 2014, The Company and its subsidiaries recorded expense with details as follow: 2014 Rp 000 Beban umum dan administrasi 12.338.305 General and administrative expense Beban lain-lain 17.431.010 Other expense Beban pajak 7.665.449 Tax expense Jumlah 37.434.764 Total