SHORT-TERM BANK AND FINANCIAL INSTITUTION LOANS continued

Indonesian language. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2014 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, 2014 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 24. PENDAPATAN DITANGGUHKAN lanjutan 24. DEFERRED INCOME continued 2014 2013 Pihak berelasi Related parties lihat Catatan 40 butir h: see Note 40 point h: Penyewa ruang perkantoran 4.483.652.921 4.197.869.077 Tenants of office space Jumlah 167.964.699.047 255.301.823.287 Total Bagian yang direalisasi dalam satu tahun 39.317.239.343 170.839.751.832 Realized within one year Bagian jangka panjang 128.647.459.704 84.462.071.455 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 Akun ini terdiri dari: This account consists of: 2014 2013 Pajak penghasilan: Income taxes: Pasal 4 2 final 2.594.157.108 1.768.962.793 Article 4 2 final Jumlah 2.594.157.108 1.768.962.793 Total b. Utang pajak b. Taxes payable Akun ini terdiri dari: This account consists of: 2014 2013 Pajak penghasilan: Income taxes: Pasal 21 17.897.132.875 8.586.500.662 Article 21 Pasal 23 dan 26 8.499.816.885 2.875.566.408 Article 23 and 26 Pasal 25 3.927.647.194 4.559.374.241 Article 25 Pasal 29 57.538.743.149 50.409.797.173 Article 29 Pasal 4 2 137.404.078.577 98.701.092.680 Article 4 2 Pajak Pertambahan Value Added Tax of Luxury Nilai Barang Mewah 17.393.221.267 17.598.549.829 Sales Tax Pajak Pertambahan Nilai 43.248.042.865 56.122.456.314 Value Added Tax Pajak Bumi Bangunan 9.611.964.368 12.566.992.957 Land and Building Tax Pajak Pembangunan I 8.893.169.580 4.580.875.089 Development Tax I Surat Ketetapan Pajak Under payment Kurang Bayar 301.254.571 301.254.571 Tax Assessment Letter Bea Perolehan Hak atas Tanah Duty on Acquisition of dan Bangunan BPHTB 45.960.000 Land Rights and Building Pajak Hiburan 212.498.328 758.803.634 Entertainment Tax Jumlah 304.927.569.659 257.107.223.558 Total 90