TRADE RECEIVABLES Acquisition of LNP continued

Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun-tahun yang Berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 71 17. PERPAJAKAN 17. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 2014 2013 Pajak pertambahan nilai 75.875.420.422 24.404.845.416 Value added tax Pajak Penghasilan Pasal 4 2 20.709.896.974 12.624.761.563 Income Tax Article 4 2 Total 96.585.317.396 37.029.606.979 Total b. Utang pajak terdiri dari: b. Taxes payables consist of the following: 2014 2013 Pajak Penghasilan Income Taxes Pasal 4 2 27.507.116.732 14.817.549.720 Article 4 2 Pasal 21 1.705.434.146 2.011.512.604 Article 21 Pasal 23 3.135.581.602 651.624.326 Article 23 Pasal 25 1.484.169.009 1.281.678.747 Article 25 Pasal 26 3.511.915.111 452.622.128 Article 26 Pasal 29 485.344.868 1.161.366.274 Article 29 Pajak Pembangunan 9.316.517.545 5.859.237.172 DevelopmentTax Pajak Pertambahan Nilai 1.640.160.942 2.419.173.356 Value Added Tax Pajak Bumi dan Bangunan 688.060.327 8.110.172 Land and Building Tax Surat Tagihan Pajak - 2.340.678.005 Tax Collection Letter Total 49.474.300.282 31.003.552.504 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 penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif konsolidasian dan taksiran penghasilan kena pajak Perusahaan untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: Reconciliation between income before income tax as shown in the consolidated statement of comprehensive income and the taxable income of the Company for the years ended December 31, 2014 and 2013 are as follows: 2014 2013 Laba sebelum pajak penghasilan Income before income tax per berdasarkan laporan laba rugi consolidated statements komprehensif konsolidasian 442.084.664.992 342.032.819.010 of comprehensive income Laba entitas anak sebelum pajak penghasilan 249.874.425.720 88.280.315.168 Income before tax of subsidiaries Laba Perusahaan sebelum Income before income tax pajak penghasilan 192.210.239.272 253.752.503.842 attributable to the Company Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun-tahun yang Berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 72 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued 2014 2013 Laba yang telah dikenakan pajak Income already bersifat final 37.889.487.813 25.243.412.359 subjected to final tax Laba yang pajaknya bersifat Income subject to tidak final 154.320.751.459 278.995.916.201 non final tax Perbedaan temporer: Temporary difference: Penyesuaian nilai wajar atas Fair value adjustment on akuisisi entitas anak 20.660.493.275 1.352.539.512 acquisition of a subsidiary Beban yang tidak dapat dikurangkan: Non-deductible expenses: Keuntungan dari pembelian dengan diskon 194.200.506.548 265.181.859.783 Gain on bargain purchase Lain-lain 19.850.128.627 5.013.782.988 Others Total 630.866.813 10.152.812.942 Total Rugi fiskal awal tahun - 6.811.071.024 Beginning balance of fiscal loss Taksiran penghasilan kena pajak 630.866.813 3.341.741.918 Estimated taxable income Perhitungan beban pajak penghasilan kini dan taksiran hutang pajak penghasilan untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The computation of current income tax expense and estimated income tax payable for the years ended December 31, 2014 and 2013 are as follows: 2014 2013 Beban pajak penghasilan kini: Current income tax: Perusahaan 148.938.496 835.435.480 Company Entitas anak 16.202.232.416 14.574.196.656 Subsidiaries Beban pajak penghasilan kini 16.351.170.912 15.409.632.136 Current income tax Dikurangi pajak penghasilan dibayar dimuka 15.865.826.044 14.248.265.862 Less prepaid income taxes Total hutang pajak penghasilan Total income tax payable pasal 29 485.344.868 1.161.366.274 article 29 Taksiran hutang pajak penghasilan Estimated income tax payable Pasal 29: Article 29 Perusahaan 53.587.418 554.187.360 Company Entitas anak 431.757.450 607.178.914 Subsidiaries Total hutang pajak penghasilan Total income tax payable pasal 29 485.344.868 1.161.366.274 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: