ASET TETAP lanjutan FIXED ASSETS continued

The original financial statements included herein are in the Indonesian language PT MNC LAND Tbk DAN ENTITAS ANAK DH PT GLOBAL LAND DEVELOPMENT TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES FORMERLY PT GLOBAL LAND DEVELOPMENT TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in Rupiah, unless otherwise stated 47 18. PERPAJAKAN lanjutan 18. TAXATION continued Taksiran Pajak Penghasilan – Kini Current Income Tax Rekonsiliasi antara laba rugi sebelum beban manfaat pajak penghasilan yang disajikan dalam laporan laba Rugi dan taksiran laba fiskal adalah sebagai berikut: Reconciliation between income before income tax expense benefit as presented in the consolidated statements of comprehensive income are as follows: 2012 2011 Laba sebelum pajak menurut Income before tax per laporan laba konsolidasian 157.385.474.491 52.334.156.625 consolidated statements of income Jumlah 157.385.474.491 52.334.156.625 Total Laba Entitas Anak sebelum pajak Income before income menurut laporan rugi komprehensif 90.917.870.925 45.306.679.821 comprehensive tax of the subsidiaries Laba Perusahaan sebelum pajak 66.467.603.566 7.027.476.804 Income before income tax of the Company Perbedaan tetap Permanent difference Laba penjualan investasi saham 21.737.844.139 943.204.875 Gain on sale of investment Pendapatan yang telah dikenakan pajak final setelah dikurangi Income subjected to final tax net of alokasi beban yang bersangkutan 43.384.121.044 10.313.575.923 related expense allocation Bersih 65.121.965.183 9.370.371.048 Net Taksiran penghasilan kena pajak 1.345.638.383 2.342.894.244 Estimated Income loss Perhitungan beban dan utang pajak kini adalah sebagai berikut: Current tax expense and payable are computed as follows: 2012 2011 Beban pajak kini dengan tarif Current tax expenses at prevailing yang berlaku tax rates Perusahaan - - The Company Entitas Anak 15.426.970.882 459.861.525 The Subsidiaries Jumlah 15.426.970.882 459.861.525 Total Pembayaran pajak di muka Less prepaid taxes Entitas Anak 10.354.213.605 361.091.446 The subsidiaries Jumlah 10.354.213.605 361.091.446 Total Utang Pajak 5.072.757.277 98.770.079 Taxes payable 2012 2011 Terdiri dari Consist of: Utang pajak Current income taxes payable Perusahaan - Company Entitas Anak 5.072.757.277 98.770.079 Subsidiaries Jumlah utang pajak kini 5.072.757.277 98.770.079 Total current income taxes payable The original financial statements included herein are in the Indonesian language PT MNC LAND Tbk DAN ENTITAS ANAK DH PT GLOBAL LAND DEVELOPMENT TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES FORMERLY PT GLOBAL LAND DEVELOPMENT TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in Rupiah, unless otherwise stated 48 18. PERPAJAKAN lanjutan 18. TAXATION continued Pajak Tangguhan Deferred Tax Pajak tangguhan dibebankan dikreditkan ke laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: Deferred tax charged credited to consolidated statements of comprehensive income is as follows: 2012 2011 Perusahaan Company Rugi fiskal 336.409.596 585.723.561 Fiscal loss Entitas Anak 12.957.546.252 - Subsidiaries Manfaat pajak 12.621.136.656 585.723.561 Tax benefit Beban manfaat pajak tangguhan untuk Entitas Anak berasal dari rugi fiscal, imbalan kerja, asset tetap, penyisihan penurunan nilai piutang dan efek penerapan PSAK 50 dan 55. Aset pajak tangguhan disajikan di neraca merupakan jumlah bersih setelah diperhitungkan dengan Liabilitas pajak tangguhan dari masing-masing entitas usaha, dengan rincian sebagai berikut: Deferred tax expense income for Subsidiary come from fiscall loss, employment benefits, property and equipment, allowance for impairment losses on receivables and effect of adoption of PSAK 50 and 55. Deferred tax assets are presented in the consolidated statement of financial position net of deferred tax liabilities of each entities, with details as follows: 2012 2011 Perusahaan Company Rugi fiskal 1.702.767.755 2.039.177.351 Fiscal loss Entitas anak Subsidiaries Rugi fiskal 329.253.332 - Fiscal loss Imbalan kerja 4.709.533.093 - Employee benefit Aset tetap 185.461.609 - Fixed Asset Aset pajak tangguhan 6.556.092.571 2.039.177.351 Deferred tax assets Rekonsiliasi antara manfaat beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total income tax benefit expense and the amounts computed by applying the effective tax rates to income before tax is as follows: 2012 2011 Laba rugi sebelum pajak menurut Income before tax per laporan laba komprehensif consolidated statements of konsolidasian 157.385.474.491 52.334.156.625 comprehensive Laba Entitas Anak sebelum pajak Income before income menurut laporan rugi komprehensif 90.917.870.925 45.306.679.821 comprehensive tax of the Subsidiaries Income loss before income tax Laba rugi Perusahaan sebelum pajak 66.467.603.566 7.027.476.804 of the Company Beban pajak dengan tarif yang berlaku 16.616.900.892 1.756.869.201 Tax expense at prevailing tax rates Pengaruh pajak atas: Tax effect of: Laba penjualan investasi saham 5.434.461.035 943.204.875 Gain on sale investment Pendapatan yang telah dikenakan Income subjected to final tax pajak final setelah dikurangi net of related expenses alokasi beban yang bersangkutan 10.846.030.261 7.255.417.569 allocation Beban pajak Perusahaan 336.409.596 585.723.561 Tax expense of the Company Pajak penghasilan final Perusahaan 1.223.584.542 163.413.194 Final income tax of the Company Beban manfaat pajak Entitas Anak 2.469.424.630 1.140.289.426 Tax expense benefit of the Subsidiaries Pajak penghasilan final Entitas Anak 7.333.642.804 6.537.438.510 Final income tax of the Subsidiaries Beban manfaat pajak 11.363.061.572 6.739.585.062 Tax expense benefit