PIUTANG USAHA TRADE RECEIVABLES

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 73 17. PERPAJAKAN 17. TAXATION a. Pajak dibayar di muka a. Prepaid taxes 2015 2014 Pajak Pertambahan Nilai 89.668.539.656 75.875.420.422 Value Added Tax Pajak Penghasilan: Income Taxes: Pasal 28 5.253.525.480 - Article 28 Pasal 4 2 4.494.590.047 20.709.896.974 Article 4 2 Pasal 21 209.171.831 - Article 21 Pasal 23 49.381.191 - Article 23 Total 99.675.208.205 96.585.317.396 Total b. Utang pajak b. Taxes payables 2015 2014 Pajak Penghasilan: Income Taxes: Pasal 4 2 9.734.974.787 27.507.116.732 Article 4 2 Pasal 21 6.141.996.403 1.705.434.146 Article 21 Pasal 23 1.030.524.289 3.135.581.602 Article 23 Pasal 25 70.479.529 1.484.169.009 Article 25 Pasal 26 - 3.511.915.111 Article 26 Pasal 29 18.581.504.629 485.344.868 Article 29 Pajak Pembangunan 8.038.460.676 9.316.517.545 Development Tax Pajak Pertambahan Nilai 2.084.671.673 1.640.160.942 Value Added Tax Pajak Bumi dan Bangunan 849.335.419 688.060.327 Land and Building Tax Total 46.531.947.405 49.474.300.282 Total Pada bulan Juni 2014, BNR telah melunasi Surat Tagihan Pajak sebesar Rp2.340.678.005. In June 2014, BNR has paid Tax Collection Letter amounting to Rp2,340,678,005. c. Pajak Penghasilan Badan c. Corporate Income Tax Rekonsiliasi antara laba sebelum pajak sebagaimana yang disajikan dalam laporan laba rugi dan peghasilan komprehensif lain konsolidasian dan taksiran penghasilan kena pajak Perusahaan untuk tahun yang berakhir pada tanggal- tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: Reconciliation between income before income tax as shown in the consolidated statements of profit or loss and other comprehensive income and the taxable income of the Company for the years ended December 31, 2015 and 2014 are as follows: 2015 2014 Laba sebelum pajak penghasilan Income before income tax per di laporan laba rugi dan consolidated statements penghasilan komprehensif lain of profit or loss and other konsolidasian 261.937.388.139 430.131.365.011 comprehensive income Laba entitas anak sebelum pajak penghasilan 213.882.286.975 241.710.074.520 Income before tax of subsidiaries Laba Perusahaan Income before income tax sebelum pajak penghasilan 48.055.101.164 188.421.290.491 attributable to the Company Laba yang telah dikenakan pajak Income already bersifat final 69.598.921.801 37.889.487.813 subjected to final tax Laba rugi yang pajaknya bersifat 21.543.820.637 150.531.802.678 Income loss subject to tidak final non final tax 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 74 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued 2015 2014 Perbedaan temporer: Temporary difference: Penyesuaian nilai wajar atas Fair value adjustment on akuisisi entitas anak 22.118.688.408 20.660.493.275 acquisition of a subsidiary Beban yang tidak dapat dikurangkan: Non-deductible expenses: Keuntungan dari pembelian dengan diskon - 194.200.506.548 Gain on bargain purchase Beban pajak final 6.959.892.180 3.788.948.781 Final tax expense Lain-lain 61.749.242.065 19.850.128.627 Others Taksiran penghasilan kena pajak 69.284.002.016 630.866.813 Estimated taxable lncome Perhitungan beban pajak penghasilan kini dan taksiran hutang pajak penghasilan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: The computation of current income tax expense and estimated income tax payable for the years ended December 31, 2015 and 2014 are as follows: 2015 2014 Beban pajak penghasilan kini: Current income tax: Perusahaan 17.321.000.405 148.938.495 Company Entitas anak 11.615.112.138 16.202.232.416 Subsidiaries Beban pajak penghasilan kini 28.936.112.543 16.351.170.911 Current income tax: Dikurangi pajak penghasilan dibayar dimuka 10.354.607.914 15.865.826.043 Less prepaid income taxes Total hutang pajak penghasilan pasal 29 18.581.504.629 485.344.868 Total income tax payable article 29 Taksiran hutang pajak penghasilan Estimated income tax payable Pasal 29 Article 29: Perusahaan 16.746.160.354 53.587.416 Company Entitas anak 1.835.344.275 431.757.452 Subsidiaries Total hutang pajak penghasilan pasal 29 18.581.504.629 485.344.868 Total income tax payable article 29 Rekonsiliasi antara manfaat beban pajak dan hasil perkalian laba sebelum pajak penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax benefit expense and the amounts computed by applying the effective tax rates to income before income tax is as follows: 2015 2014 Laba sebelum pajak penghasilan menurut Income before income tax per laporan laba rugi dan consolidated statements penghasilan komprehensif lain of profit or loss and other konsolidasian 261.937.388.139 430.131.365.011 comprehensive income Laba entitas anak sebelum pajak penghasilan 213.882.286.975 241.710.074.520 Income before tax of subsidiaries Laba Perusahaan 48.055.101.164 188.421.290.491 Income before income tax sebelum pajak penghasilan attributable to the Company Laba yang telah dlkenakan pajak Income already bersifat final 69.598.921.801 37.889.487.813 subjected to final tax Laba rugi yang pajaknya bersifat Income loss subject lo tidak final 21.543.820.637 150.531.802.678 non final tax Pajak dengan tarif yang berlaku 5.385.955.159 37.632.950.669 Tax at effective tax rate