PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued

Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal 31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the year ended December 31, 2016 Expressed in Rupiah, unless otherwise stated 64 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Aset liabilitias pajak tangguhan d. Deferred tax assets liabilities Rincian aset dan liabilitas pajak tangguhan pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: Details of deferred taxes assets and liabilities as of December 31, 2016 and 2015 are as follows: 2016 Manfaat Beban Pajak Dibebankan pada Penghasilan Tangguhan Penghasilan Saldo Awal Tahun Berjalan Komprehensif Lain Saldo Akhir Pajak Tangguhan Deferred Income Charged to Pajak Tangguhan Beginning Balance Tax Benefit Expense Other Comprehensive Ending Balance Deferred Tax Current Year Income Deferred Tax Aset Pajak Tangguhan Deferred Tax Assets Entitas Anak Subsidiaries Rugi fiskal 81.144.882 - - 81.144.882 Fiscal loss Aset tetap 594.217.698 34.925.669.887 - 34.331.452.189 Fixed Assets Liabilitas imbalan kerja Long-term employee jangka panjang 10.496.386.029 492.989.570 606.911.994 11.596.287.593 benefits liability Cadangan kerugian Allowance for impairment penurunan nilai piutang 14.631.103 14.631.103 - - losses on receivables Cadangan kerugian Allowance for impairment penurunan nilai persediaan 2.947.423 - - 2.947.423 losses on inventories Beban bunga 21.375.000 59.943.596 - 81.318.596 Interest expenses Total 10.022.266.739 35.463.971.950 606.911.994 46.093.150.683 Total Liabilitas Pajak Tangguhan Deferred Tax Liabilities Entitas Anak Subsidiaries Liabilitas imbalan kerja Long-term employee jangka panjang 4.952.019.754 888.530.250 283.172.000 5.557.378.004 benefits liability Cadangan kerugian Allowance for impairment penurunan nilai piutang 42.965.442 - - 42.965.442 losses on receivables Aset tetap 27.203.281.637 1.890.832.676 - 29.094.114.313 Fixed Assets Sub-total 22.208.296.441 1.002.302.426 283.172.000 23.493.770.867 Sub-total Liabilitas pajak tangguhan Deferred tax liabilities dari penyesuaian nilai wajar fair value adjustments on atas akuisisi entitas anak 26.071.179.678 5.529.672.100 - 20.541.507.578 acquisition of subsidiary Total 48.279.476.119 4.527.369.674 283.172.000 44.035.278.445 Total 2015 Manfaat Beban Pajak Dibebankan pada Penghasilan Tangguhan Penghasilan Saldo Awal Tahun Berjalan Komprehensif Lain Saldo Akhir Pajak Tangguhan Deferred Income Charged to Pajak Tangguhan Beginning Balance Tax Benefit Expense Other Comprehensive Ending Balance Deferred Tax Current Year Income Deferred Tax Aset Pajak Tangguhan Deferred Tax Assets Entitas Anak Subsidiaries Rugi fiskal 81.144.882 - - 81.144.882 Fiscal loss Aset tetap 934.212.500 339.994.802 - 594.217.698 Fixed Assets Liabilitas imbalan kerja Long-term employee jangka panjang 10.618.968.758 1.014.154.133 1.136.736.862 10.496.386.029 benefits liability Cadangan kerugian Allowance for impairment penurunan nilai piutang 37.329.285 22.698.182 - 14.631.103 losses on receivables Cadangan kerugian Allowance for impairment penurunan nilai persediaan 2.947.423 - - 2.947.423 losses on inventories Beban bunga 21.375.000 - - 21.375.000 Interest expenses Total 9.827.552.848 1.331.450.753 1.136.736.862 10.022.266.739 Total Liabilitas Pajak Tangguhan Deferred Tax Liabilities Entitas Anak Subsidiaries Liabilitas imbalan kerja Long-term employee jangka panjang 4.372.488.254 761.013.250 181.481.750 4.952.019.754 benefits liability Cadangan kerugian Allowance for impairment penurunan nilai piutang 42.965.442 - - 42.965.442 losses on receivables Aset tetap 26.270.338.078 932.943.559 - 27.203.281.637 Fixed Assets Sub-total 21.854.884.382 171.930.309 181.481.750 22.208.296.441 Sub-total Liabilitas pajak tangguhan Deferred tax liabilities dari penyesuaian nilai wajar fair value adjustments on atas akuisisi entitas anak 31.600.851.780 5.529.672.102 - 26.071.179.678 acquisition of subsidiary Total 53.455.736.162 5.357.741.793 181.481.750 48.279.476.119 Total AK ilan kini e tax beban pajak enefit Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal 31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the year ended December 31, 2016 Expressed in Rupiah, unless otherwise stated 65 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Aset liabilitias pajak tangguhan lanjutan d. Deferred tax asset liabilities continued Pada bulan Juli 2016, NGI, entitas anak, telah menerima Surat Keputusan Direktorat Jenderal Pajak, persetujuan atas surat permohonan No. REF.013NGI-DIRUTVI- 2016 yang dikirimkan NGI kepada Direktorat Jenderal Pajak Wajib Pajak Besar untuk mengajukan permohonan penilaian kembali aset tetap untuk tujuan perpajakan berdasarkan Peraturan Menteri Keuangan No.191PMK.0102015 pada tanggal 15 Oktober 2015. Persetujuan ini efektif pada tanggal 31 Januari 2016. In July 2016, NGI, a subsidiary, received the Letter from the Directorate General of Tax containing the approval of the letter No.REF.013NGI-DIRUTVI-2016 submitted by NGI to the Tax Authorities Direktorat Jenderal Pajak Wajib Pajak Besar to apply revaluation of property, plant and equipment for tax purposes in accordance with the Minister of Finance regulation No.191PMK.0102015 dated October 15, 2015. The approval effective as of January 31, 2016. Berdasarkan surat persetujuan tersebut, selisih penilaian aset tetap yang disetujui adalah sebesar Rp142.947.112.699. Aset pajak tangguhan yang timbul dari perbedaan antara nilai tercatat bersih dan dasar pengenaan pajak atas revaluasi aset tetap untuk tujuan perpajakan adalah sebesar Rp35.736.778.175. Based on the approval letter, the approved difference of asset revaluation is amounting to Rp142,947,112,699. Deferred tax asset arising from the difference between the net carrying amount and the adjusted tax base due to revaluation of property, plant and equipment amounted to Rp35,736,778,175. 17. BEBAN MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES Rincian beban masih harus dibayar adalah sebagai berikut: The details of accrued expenses are as follows: 2016 2015 Gaji dan tunjangan 18.302.252.487 25.035.332.371 Salaries and allowances Utilitas 7.957.053.749 4.877.224.535 Utilities Jasa profesional 4.401.006.778 1.338.711.243 Professional fees Bunga 771.873.936 452.541.297 Interests Lain-lain 32.293.197.065 40.462.637.900 Others Total 63.725.384.015 72.166.447.346 Total 18. PENDAPATAN DITERIMA DI MUKA 18. UNEARNED REVENUES Akun ini merupakan pendapatan diterima di muka atas sewa dan keanggotaan golf dengan rincian sebagai berikut: This account represents unearned revenue from rental and golf membership with the details as follows: 2016 2015 Penyewaan ruang perkantoran Office space rental Pihak berelasi Catatan 37 34.604.561.725 41.686.433.618 Related parties Note 37 Pihak ketiga masing-masing dibawah 5 5.327.760.271 5.403.402.606 Third parties each below 5 Keanggotaan golf dan lainnya 7.052.761.694 7.769.735.248 Golf course membership and others Total 46.985.083.690 54.859.571.472 Total Bagian yang direalisasi dalam satu tahun 17.012.951.303 13.869.934.826 Realizable within one year Bagian yang direalisasi lebih dari setahun 29.972.132.387 40.989.636.646 Realizable more than one year