ASET TETAP lanjutan FIXED ASSETS continued

Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal 31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the year ended December 31, 2016 Expressed in Rupiah, unless otherwise stated 62 16. PERPAJAKAN lanjutan 16. TAXATION continued b. Utang pajak b. Taxes payables 2016 2015 Pajak Penghasilan: Income Taxes: Pasal 4 2 11.133.158.299 9.734.974.787 Article 4 2 Pasal 21 3.636.530.044 6.141.996.403 Article 21 Pasal 23 1.175.394.913 1.030.524.289 Article 23 Pasal 25 284.125.334 70.479.529 Article 25 Pasal 29 6.585.562.977 18.581.504.629 Article 29 Pajak Pembangunan 8.028.588.133 8.038.460.676 Development Tax Pajak Pertambahan Nilai 686.716.637 2.084.671.673 Value Added Tax Pajak Bumi dan Bangunan 500.168.920 849.335.419 Land and Building Tax Total 32.030.245.257 46.531.947.405 Total c. Pajak Penghasilan Badan c. Corporate Income Tax Rekonsiliasi antara laba sebelum pajak sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan taksiran penghasilan kena pajak Perusahaan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 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, 2016 and 2015 are as follows: 2016 2015 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 1.789.653.768.260 261.937.388.139 comprehensive income Laba entitas anak sebelum pajak penghasilan 63.395.275.920 213.882.286.975 Income before tax of subsidiaries Laba Perusahaan Income before income tax sebelum pajak penghasilan 1.726.258.492.340 48.055.101.164 attributable to the Company Laba yang telah dikenakan pajak Income already bersifat final 72.360.523.817 69.598.921.801 subjected to final tax Laba rugi yang pajaknya bersifat 1.653.897.968.523 21.543.820.637 Income loss subject to tidak final non final tax Perbedaan temporer: Temporary difference: Penyesuaian nilai wajar atas Fair value adjustment on akuisisi entitas anak 22.118.688.402 22.118.688.408 acquisition of a subsidiary Beban pendapatan yang tidak dapat dikurangkan 1.649.165.561.925 68.709.134.245 Non-deductible expenses income Taksiran penghasilan kena pajak 26.851.095.000 69.284.002.016 Estimated taxable lncome AK isasi ke ed to Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal 31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the year ended December 31, 2016 Expressed in Rupiah, unless otherwise stated 63 16. PERPAJAKAN lanjutan 16. TAXATION continued c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued Perhitungan beban pajak penghasilan kini dan taksiran hutang pajak penghasilan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: The computation of current income tax expense and estimated income tax payable for the years ended December 31, 2016 and 2015 are as follows: 2016 2015 Beban pajak penghasilan kini: Current income tax: Perusahaan 6.712.773.750 17.321.000.405 Company Entitas anak 16.081.954.107 11.615.112.138 Subsidiaries Beban pajak penghasilan kini 22.794.727.857 28.936.112.543 Current income tax Dikurangi pajak penghasilan dibayar dimuka 16.209.164.880 10.354.607.914 Less prepaid income taxes Total hutang pajak penghasilan pasal 29 6.585.562.977 18.581.504.629 Total income tax payable article 29 Taksiran hutang pajak penghasilan Estimated income tax payable Pasal 29: Article 29: Perusahaan 1.632.745.233 16.746.160.354 Company Entitas anak 4.952.817.744 1.835.344.275 Subsidiaries Total hutang pajak penghasilan pasal 29 6.585.562.977 18.581.504.629 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: 2016 2015 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 1.789.653.768.260 261.937.388.139 comprehensive income Laba entitas anak sebelum pajak penghasilan 63.395.275.920 213.882.286.975 Income before tax of subsidiaries Laba Perusahaan 1.726.258.492.340 48.055.101.164 Income before income tax sebelum pajak penghasilan attributable to the Company Laba yang telah dikenakan pajak Income already bersifat final 72.360.523.817 69.598.921.801 subjected to final tax Laba rugi yang pajaknya bersifat Income loss subject lo tidak final 1.653.897.968.523 21.543.820.637 non final tax Pajak dengan tarif yang berlaku 413.474.492.131 5.385.955.159 Tax at effective tax rate Pengaruh pajak atas penghasilan tidak kena pajak final 412.291.390.481 17.177.283.462 Tax effect of nontaxable income Total beban pajak tidak final Total non final tax expense Perusahaan 1.183.101.650 11.791.328.303 of the Company Entitas anak: Subsidiaries: Beban pajak kini 16.081.954.107 11.615.112.138 Current tax Revaluasi 6.026.912.687 - Revaluation Manfaat pajak tangguhan 34.461.669.524 1.159.520.442 Deferred tax income Jumlah beban manfaat pajak penghasilan 11.169.701.080 22.246.919.999 Total income tax expense benefit