UTANG USAHA lanjutan TRADE PAYABLES continued

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 87 25. PERPAJAKAN lanjutan 25. TAXATION continued

d. Taksiran manfaat beban pajak penghasilan

badan d. Provision for income tax benefit expenses Akun ini terdiri dari: This account consists of: 2015 2014 Tahun berjalan - Entitas Anak 40.759.063.176 19.526.561.174 Current year - Subsidiaries Tangguhan - Entitas Anak 22.833.139.888 10.177.969.896 Deferred - Subsidiaries Tangguhan - Entitas Induk 19.493.510 11.628.239.630 Deferred - the Company Bersih 17.945.416.798 20.976.830.908 Net

e. Rekonsiliasi pajak penghasilan badan

konsolidasian e. Reconciliation of the consolidated corporate income tax Rekonsiliasi antara rugi sebelum taksiran manfaat beban pajak seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi fiskal Entitas Induk untuk yang berakhir pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: A reconciliation between loss before provision for income tax benefit expenses as shown in the consolidated statement of profit or loss and other comprehensive income and the estimated fiscal losses of the Company for the year ended December 31, 2015 and 2014 are as follows: 2015 2014 Laba rugi sebelum taksiran manfaat beban pajak Profit loss before provision for menurut laporan laba tax benefit expenses per rugi dan penghasilan consolidated statement of komprehensif lain profit or loss and other konsolidasian 706.221.484.448 481.470.628.509 comprehensive income Ditambah dikurangi: Addition deductions: Laba rugi Entitas Anak Subsidiaries’ income loss sebelum taksiran before provision for tax manfaat beban benefit expenses - pajak - bersih 559.400.695.611 531.718.676.387 net Rugi Entitas Induk sebelum Loss before provision for tax taksiran manfaat beban benefit expenses attributable pajak 146.820.788.837 50.248.047.878 to the Company Beda tetap: Permanent differences: Gaji, upah dan tunjangan 5.724.699.114 9.100.782.576 Salaries, wages and benefit in kinds Representasi dan sumbangan 393.274.890 6.747.582.361 Representation and donations Penghasilan bunga yang Interest income subjected pajaknya bersifat final 2.410.158.917 2.804.043.078 to final tax Pendapatan bunga Interest income from time deposito dan jasa giro 47.861.596 88.390.268 deposit and current account Beban pajak dan denda 64.155.754.924 31.464.170 Tax expenses and penalties Dividen - 283.559.496.255 Dividend Lain-lain 200.300.969 308.262.925 Others Jumlah beda tetap 68.016.009.384 270.263.837.569 Total permanent differences Beda waktu: Timing differences: Beban penyusutan 77.974.039 2.521.912 Depreciation expense Jumlah beda waktu 77.974.039 2.521.912 Total timing differences Taksiran rugi fiskal sebelum Estimated fiscal losses before kompensasi rugi fiskal fiscal losses compensation tahun sebelumnya 78.882.753.492 320.509.363.535 of the previous years