PERSEDIAAN INVENTORIES Okezone Widget MNC LAND AR 2015

The original consolidated financial statements included herein are in Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Untuk tahun yang berakhir pada 31 Desember 2015 Dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued For The Years Ended December 31, 2015 And 2014 Expressed in Rupiah, unless otherwise stated 75 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued 2015 2014 Disajikan kembali As restated Pengaruh pajak atas penghasilan tidak kena pajak final 17.177.283.462 42.649.135.493 Tax effect of nontaxable income Total beban pajak tidak final Total non final tax expense Perusahaan 11.791.328.303 5.016.184.824 of the Company Entitas anak: Subsidiaries: Beban pajak kini 11.615.112.138 16.202.232.416 Current tax Beban manfaat pajak tangguhan 1.159.520.442 1.151.281.991 Deferred tax expense income Jumlah beban pajak penghasilan 22.246.919.999 10.034.765.601 Total income tax expense d. Manfaat pajak penghasilan tangguhan d. Deferred income tax benefit Rincian aset dan liabilitas pajak tangguhan pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut Details of deferred taxes assets and liabilities on December 31, 2015 and 2014 are as follows: 2015 Manfaat Manfaat Pajak Penghasilan Pajak Penghasilan Pendapatan Tangguhan Komprehensif lain Saldo Awal Tahun Berjalan Deferred Saldo Akhir Pajak tangguhan Deferred Income Tax Benefit Pajak tangguhan Beginning Balance Income Tax Benefit Other comprehensive Penyesuian Ending Balance Deferred Tax Current Year Income Adjustment Deferred Tax Aset Pajak Tangguhan Deferred Tax Asset 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 receivable Cadangan kerugian penurunan nilai Allowance for impairment 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 Deferred Tax Tangguhan Liabilities 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 receivable 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 Deferred tax tangguhan dari liabilities fair value penyesuaian nilai adjustment on wajar atas akuisisi acquisition of entitas anak 31.600.851.780 5.529.672.102 - - 26.071.179.678 subsidiary Total 53.455.736.162 5.357.741.793 181.481.750 - 48.279.476.119 Total The original consolidated financial statements included herein are in Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Untuk tahun yang berakhir pada 31 Desember 2015 Dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued For The Years Ended December 31, 2015 And 2014 Expressed in Rupiah, unless otherwise stated 76 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Manfaat pajak penghasilan tangguhan lanjutan d. Deferred income tax benefit continued 2014 Disajikan kembali As restated Manfaat Manfaat Pajak Penghasilan Pajak Penghasilan Pendapatan Tangguhan Komprehensif lain Saldo Awal Tahun Berjalan Deferred Dampak Saldo Akhir Pajak Tangguhan Deferred Income Tax Benefit Konsolidasi Pajak Tangguhan Beginning Balance Income Tax Benefit Other comprehensive Consolidation Ending Balance Deferred Tax Current Year Income Effect Deferred Tax Aset Pajak Tangguhan Deferred Tax Asset Entitas Anak Subsidiaries Rugi fiskal 572.678.896 491.534.014 - - 81.144.882 Fiscal loss Aset tetap 65.384.711 868.827.789 - - 934.212.500 Fixed assets Liabilitas imbalan kerja Long-term employee jangka panjang 7.707.381.781 1.016.998.783 156.887.883 2.051.476.077 10.618.968.758 benefits liability Cadangan kerugian Allowance for impairment penurunan nilai piutang 144.573.816 107.244.531 - - 37.329.285 losses on receivable Cadangan kerugian Allowance for penurunan nilai impairment persediaan - - - 2.947.423 2.947.423 losses on inventories Beban bunga - 21.375.000 - - 21.375.000 Interest expenses Total 8.359.249.782 429.232.551 156.887.883 2.054.423.500 9.827.552.848 Total Liabilitas Pajak Deferred Tax Tangguhan Liabilities Entitas Anak Subsidiaries Liabilitas imbalan kerja Long-term employee jangka panjang 3.993.055.375 712.900.199 333.467.320 - 4.372.488.254 benefits liability Cadangan kerugian Allowance for impairment penurunan nilai piutang 199.511.757 156.546.315 - - 42.965.442 losses on receivable Aset tetap 27.337.663.983 1.067.325.905 - - 26.270.338.078 Fixed assets Sub-total 23.145.096.851 1.623.679.789 333.467.320 - 21.854.884.382 Sub-total Liabilitas pajak Deferred tax tangguhan dari liabilities fair value penyesuaian nilai adjustment on wajar atas akuisisi acquisition of entitas anak 24.627.602.372 5.165.123.319 - 12.138.372.727 31.600.851.780 subsidiary Total 47.772.699.223 6.788.803.108 333.467.320 12.138.372.727 53.455.736.162 Total 18. BEBAN MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES Rincian beban masih harus dibayar adalah sebagai berikut: The details of accrued expenses are as follows: 2015 2014 Gaji dan tunjangan 25.035.332.371 19.552.185.627 Salaries and allowances Utilitas 4.877.224.535 5.756.463.866 Utilities Jasa profesional 1.338.711.243 2.075.899.129 Professional fees Bunga 452.541.297 416.339.790 Interests Lain-lain 40.462.637.900 36.063.417.284 Others Total 72.166.447.346 63.864.305.696 Total