PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued

The original financial statements included herein are in the Indonesian language PT MNC LAND Tbk DAN ENTITAS ANAK DH PT GLOBAL LAND DEVELOPMENT TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES FORMERLY PT GLOBAL LAND DEVELOPMENT TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in Rupiah, unless otherwise stated 46 18. PERPAJAKAN lanjutan 18. TAXATION continued Pajak Penghasilan Final Final Income Tax Perhitungan pajak penghasilan final dan utang pajak final atas pendapatan yang dikenakan pajak penghasilan final adalah sebagai berikut: Final income tax expense and payable on income subject to final tax are computed as follows: 2012 2011 Perusahaan The Company Pendapatan yang dikenakan Total revenues subject to final pajak final income tax Sewa 12.235.845.423 1.634.131.937 Rent Dividen - 2.187.823.750 Dividend 12.235.845.423 3.821.955.687 Beban pajak penghasilan final sewa Final tax expense at prevailing berdasarkan tarif pajak yang tax rates: berlaku: 10 x Rp 12.235.845.423 10 x Rp 12,235,845,423 tahun 2012 1.223.584.542 - in 2012 10 x Rp 1.634.131.937 10 x Rp 1,634,131,937 tahun 2011 - 163.413.194 in 2011 Beban pajak penghasilan final deviden Dividend berdasarkan tarif pajak yang berlaku: tax rates: 15 x Rp 1.093.911.875 15 x Rp 1,093,911,875 tahun 2011 - 328.173.563 in 2011 Jumlah beban pajak penghasilan final Total final income tax expense of Perusahaan 1.223.584.542 491.586.757 the Company Beban pajak penghasilan final Final income tax expense Entitas Anak 7.333.642.805 6.702.033.904 of the Subsidiaries Jumlah beban pajak penghasilan final 8.557.227.347 7.193.620.661 Total final income tax expense Dikurangi pajak penghasilan final dipungut Less final income tax payment Perusahaan 1.223.584.542 342.356.502 The Company Entitas Anak 3.359.216.368 6.286.178.761 The Subsidiaries Jumlah 4.582.800.910 6.628.535.263 Total Utang pajak penghasilan final Final income tax payable – article 42 Perusahaan 137.978.400 149.230.255 The Company Entitas Anak 3.836.448.037 415.855.143 The Subsidiaries Jumlah 3.974.426.437 565.085.398 Total