UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued

t or 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 88 25. PERPAJAKAN lanjutan 25. TAXATION continued

e. Rekonsiliasi pajak penghasilan badan

konsolidasian lanjutan e. Reconciliation of the consolidated corporate income tax continued 2015 2014 Akumulasi rugi fiskal tahun Accumulated fiscal losses of sebelumnya 835.354.126.235 514.844.762.700 the previous years Rugi fiskal kadaluarsa 104.439.572.887 - Expired Fiscal losses Koreksi rugi fiskal dari Fiscal losses correction from Surat ketetapan Pajak Tax Assessment Letter SKP 123.313.886.072 - SKP Akumulasi rugi fiskal Accumulated fiscal losses akhir tahun 686.483.420.768 835.354.126.235 at the end of the year Entitas Induk akan melaporkan Surat Pemberitahuan Pajak SPT Tahunan Pajak Penghasilan PPh Badan untuk tahun pajak 2015 berdasarkan jumlah taksiran rugi fiskal diatas, sedangkan SPT Tahunan PPh Badan untuk tahun pajak 2014 telah dilaporkan berdasarkan jumlah taksiran rugi fiskal di atas. The Company will submit its annual corporate income tax return for fiscal year 2015 based on the above estimated fiscal loss, wherein annual corporate income tax return for fiscal year 2014 has been submitted based on the above estimated fiscal loss.

f. Manfaat beban pajak tangguhan

f. Deferred tax benefit expenses

Perhitungan taksiran manfaat beban pajak tangguhan adalah sebagai berikut: The calculation of provision for deferred tax benefit expenses are as follows: 2015 2014 Dibebankan pada laba rugi Charged to consolidated konsolidasian profit or loss Entitas Induk: The Company: Rugi fiskal 37.217.676.368 80.127.340.884 Fiscal losses Penyusutan aset tetap 19.493.510 630.478 Depreciation of fixed assets Penyisihan pajak tangguhan 37.217.676.368 91.756.210.992 Provision for deferred tax 19.493.510 11.628.239.630 Entitas Anak: Subsidiaries: PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama konsolidasian 804.163.163 614.193.365 consolidated PT Jasa Boga Raya 53.822.975 - PT Jasa Boga Raya PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta konsolidasian 21.915.915.367 9.563.776.531 consolidated PT Bakrie Graha Investama PT Bakrie Graha Investama konsolidasian 59.238.383 - consolidated Jumlah 22.813.646.378 1.450.269.734 Total Dibebankan pada penghasilan Charged to consolidated komprehensif lain other comprehensive konsolidasian income Entitas Anak: Subsidiaries: PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama konsolidasian 707.396.908 333.738.899 consolidated PT Bakrie Nirwana Semesta 622.739.462 483.384.415 PT Bakrie Nirwana Semesta PT Bakrie Graha Investama PT Bakrie Graha Investama konsolidasian 30.067.332 - consolidated Jumlah 1.360.203.702 817.123.314 Total Manfaat beban pajak tangguhan -bersih 21.453.442.676 2.267.393.048 Deferred tax benefit expense - net 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 89 25. PERPAJAKAN lanjutan 25. TAXATION continued

g. Aset liabilitas pajak tangguhan

g. Deferred tax assets liabilities

Rincian aset liabilitas pajak tangguhan pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: The details of deferred tax assets liabilities as of December 31, 2015 and 2014 are as follows: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Aset pajak tangguhan: Deferred tax assets: Entitas Induk: the Company: Akumulasi rugi fiskal 171.620.855.192 208.838.531.560 Accumulated of fiscal losses Akumulasi beda waktu 458.057.132 477.550.642 Accumulated of temporary difference Penyisihan atas aset pajak Allowance for deferred tangguhan 171.620.855.192 208.838.531.560 tax assets 458.057.132 477.550.642 Entitas Anak: Subsidiaries: PT Bakrie Nirwana Semesta 32.952.028.268 11.658.852.363 PT Bakrie Nirwana Semesta PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama konsolidasian 4.016.814.727 3.920.048.472 consolidated PT Krakatau Lampung PT Krakatau Lampung Tourism Development 1.418.049.520 1.418.049.520 Tourism Development PT Jasa Boga Raya 486.030.202 - PT Jasa Boga Raya PT Bakrie Graha Investama PT Bakrie Graha Investama konsolidasian 302.170.667 272.999.616 consolidated Jumlah aset pajak tangguhan 39.633.150.516 17.747.500.613 Total deferred tax assets Liabilitas pajak tangguhan atas Deferred tax liabilities on fair penyesuaian nilai wajar value adjustment acquisition akuisisi Entitas Anak 760.434.108 - of a Subsidiary Entitas Anak: Subsidiaries: PT Bakrie Swasakti PT Bakrie Swasakti Utama konsolidasian 35.342.041.993 35.342.041.993 Utama consolidated PT Graha Andrasentra Propertindo Tbk. PT Graha Andrasentra konsolidasian 25.231.145.776 25.231.145.776 Propertindo Tbk. consolidated Jumlah liabilitas pajak tangguhan 61.333.621.877 60.573.187.769 Total deferred tax liabilities Aset liabilitas pajak Deferred tax assets tangguhan - bersih 21.700.471.361 42.825.687.156 liabilities - net h. Surat Ketetapan Pajak Kurang Bayar h. Under Payment Tax Assessment Letter Pada bulan Juli 2015, Entitas Induk menerima Surat Ketetapan Pajak Kurang Bayar “SKPKB” untuk tahun pajak 2012 atas Pajak Pertambahan Nilai, Pajak Penghasilan pasal 21, 23 dan 26 dengan jumlah pokok dan bunga keseluruhan masing-masing sebesar Rp 20,46 miliar dan Rp 10,45 miliar. Sedangkan untuk tahun pajak 2011, Entitas Induk menerima SKPKB atas Pajak Pertambahan Nilai, Pajak Penghasilan pasal 21, 23, 4 2 dan 26 dengan jumlah pokok dan bunga keseluruhan masing-masing sebesar Rp 18,01 miliar dan Rp 9,00 miliar. On July 2015, the Company received Under Payment Tax Assessment Letter for fiscal year 2012 on Value Added Tax, Income Tax article 21, 23 and 26 with principal and interest in a total of Rp 20.46 billion and Rp 10.45 billion, respectively. Wherein for fiscal year 2011, the Company received SKPKB on Value Added Tax, Income Tax article 21, 23, 4 2 and 26 with principal and interest in a total of Rp 18.01 billion and Rp 9.00 billion, respectively.