UTANG USAHA TRADE PAYABLES

i r f PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 86 24. PENDAPATAN DITANGGUHKAN lanjutan 24. DEFERRED INCOME continued 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Pihak berelasi Related parties lihat Catatan 40 butir h: see Note 40 point h: Penyewa ruang perkantoran - 4.483.652.921 Tenants of office space Jumlah 107.466.780.394 167.964.699.047 Total Bagian yang direalisasi dalam satu tahun 69.706.001.953 39.317.239.343 Realized within one year Bagian jangka panjang 37.760.778.441 128.647.459.704 Long-term portion Pendapatan ditangguhkan, terutama dari penjualan unit apartemen dan ruang perkantoran, merupakan selisih lebih antara uang yang diterima dengan pengakuan pendapatan berdasarkan persentase penyelesaian proyek. Deferred income, mainly from sale of apartments unit and office space, represents excess cash received over the income recognized based on the project’s percentage of completion. 25. PERPAJAKAN 25. TAXATION

a. Pajak dibayar di muka

a. Prepaid taxes

Pada tanggal 31 Desember 2015 dan 2014, akun ini merupakan pajak dibayar di muka atas beban sewa masing-masing sebesar Rp 1,85 miliar dan Rp 2,60 miliar. As of December 31, 2015 and 2014, this account represents prepaid tax of rent expense amounted to Rp 1.85 billion and Rp 2.60 billion, respectively.

b. Utang pajak

b. Taxes payable

Akun ini terdiri dari: This account consists of: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Pajak penghasilan: Income taxes: Pasal 21 23.293.272.651 17.897.132.875 Article 21 Pasal 23 dan 26 18.551.892.446 8.499.816.885 Article 23 and 26 Pasal 25 6.694.079.383 3.927.647.194 Article 25 Pasal 29 94.032.263.045 57.538.743.149 Article 29 Pasal 4 2 140.070.995.782 137.404.078.577 Article 4 2 Pajak Pertambahan Nilai 61.870.787.150 43.248.042.865 Value Added Tax Pajak Bumi Bangunan 21.853.445.861 9.611.964.368 Land and Building Tax Pajak Pembangunan I 16.643.553.778 8.893.169.580 Development Tax I Pajak Pertambahan Value Added Tax of Luxury Nilai Barang Mewah 10.797.431.823 17.393.221.267 Sales Tax Pajak Hiburan 86.918.118 212.498.328 Entertainment Tax Surat Ketetapan Pajak Under Payment Kurang Bayar 41.862.241.948 301.254.571 Tax Assessment Letter Jumlah 435.756.881.985 304.927.569.659 Total

c. Beban pajak final

c. Final income tax

Pada tanggal 31 Desember 2015 dan 2014, akun ini merupakan pajak final atas penjualan tanah dan bangunan, Penjualan kondotel, town house, rumah dan toko, dan persewaan dan jasa konstruksi Entitas Anak masing-masing sebesar Rp 46,39 miliar dan Rp 55,29 miliar. As of December 31, 2015 and 2014, this account represents final tax income of sale of land and buildings, sales of condotel, town house, residential and shop houses and rental and construction services a Subsidiary amounted to Rp 46.39 billion dan Rp 55.29 billion, respectively. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 87 25. PERPAJAKAN lanjutan 25. TAXATION continued

d. Taksiran manfaat beban pajak penghasilan

badan d. Provision for income tax benefit expenses Akun ini terdiri dari: This account consists of: 2015 2014 Tahun berjalan - Entitas Anak 40.759.063.176 19.526.561.174 Current year - Subsidiaries Tangguhan - Entitas Anak 22.833.139.888 10.177.969.896 Deferred - Subsidiaries Tangguhan - Entitas Induk 19.493.510 11.628.239.630 Deferred - the Company Bersih 17.945.416.798 20.976.830.908 Net

e. Rekonsiliasi pajak penghasilan badan

konsolidasian e. Reconciliation of the consolidated corporate income tax Rekonsiliasi antara rugi sebelum taksiran manfaat beban pajak seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi fiskal Entitas Induk untuk yang berakhir pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: A reconciliation between loss before provision for income tax benefit expenses as shown in the consolidated statement of profit or loss and other comprehensive income and the estimated fiscal losses of the Company for the year ended December 31, 2015 and 2014 are as follows: 2015 2014 Laba rugi sebelum taksiran manfaat beban pajak Profit loss before provision for menurut laporan laba tax benefit expenses per rugi dan penghasilan consolidated statement of komprehensif lain profit or loss and other konsolidasian 706.221.484.448 481.470.628.509 comprehensive income Ditambah dikurangi: Addition deductions: Laba rugi Entitas Anak Subsidiaries’ income loss sebelum taksiran before provision for tax manfaat beban benefit expenses - pajak - bersih 559.400.695.611 531.718.676.387 net Rugi Entitas Induk sebelum Loss before provision for tax taksiran manfaat beban benefit expenses attributable pajak 146.820.788.837 50.248.047.878 to the Company Beda tetap: Permanent differences: Gaji, upah dan tunjangan 5.724.699.114 9.100.782.576 Salaries, wages and benefit in kinds Representasi dan sumbangan 393.274.890 6.747.582.361 Representation and donations Penghasilan bunga yang Interest income subjected pajaknya bersifat final 2.410.158.917 2.804.043.078 to final tax Pendapatan bunga Interest income from time deposito dan jasa giro 47.861.596 88.390.268 deposit and current account Beban pajak dan denda 64.155.754.924 31.464.170 Tax expenses and penalties Dividen - 283.559.496.255 Dividend Lain-lain 200.300.969 308.262.925 Others Jumlah beda tetap 68.016.009.384 270.263.837.569 Total permanent differences Beda waktu: Timing differences: Beban penyusutan 77.974.039 2.521.912 Depreciation expense Jumlah beda waktu 77.974.039 2.521.912 Total timing differences Taksiran rugi fiskal sebelum Estimated fiscal losses before kompensasi rugi fiskal fiscal losses compensation tahun sebelumnya 78.882.753.492 320.509.363.535 of the previous years