COST OF SALES AND DIRECT COSTS

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 DAN 1 JANUARI 2010 31 DESEMBER 2009 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012, 2011 DAN 2010 Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010 DECEMBER 31, 2009 AND FOR THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 Continued - 95 - Pajak Kini Pajak Penghasilan Final Pajak penghasilan final sehubungan dengan penjualan rumah, apartemen, perkantoran dan rumah toko adalah sebagai berikut: Current Tax Final Income Tax Final income tax in connection with sale of houses, apartments, office and shophouses are as follows: 2012 2011 2010 Rp000 Rp000 Rp000 Beban pajak final yang berasal dari: Final income tax from: Pengalihan hak atas tanah Transfer of rights over land danatau bangunan 203.199.355 172.618.879 90.393.457 andor buildings Penyewaan dan jasa pengelolaan 55.636.047 32.721.982 10.282.324 Rental and service charge Pajak penghasilan final 258.835.402 205.340.861 100.675.781 Final income tax Perincian utang pajak penghasilan final adalah sebagai berikut: The details of final income tax payable are as follows: 2012 2011 2010 Rp 000 Rp 000 Rp 000 Saldo awal tahun 89.892.454 60.260.474 58.113.974 Beginning balance Pajak penghasilan final atas Final income tax on revenues pendapatan usaha tahun berjalan 258.835.402 205.340.861 100.675.781 in current year Mutasi bersih pajak dibayar dimuka Net movement in the prepaid tax atas pendapatan diterima dimuka 64.265.035 31.783.995 10.082.258 of unearned revenues Pajak penghasilan final yang telah Final income tax deducted by third dipotong pihak ketiga atau disetor party or paid by the Company Perusahaan tahun berjalan 276.604.283 207.492.876 108.611.539 in the current year Saldo akhir tahun Catatan 20 136.388.608 89.892.454 60.260.474 Ending balance Note 20 Seluruh pendapatan Grup dikenakan pajak penghasilan final kecuali untuk CIP, CPP, BSP, BPS, GPL, AKS dan SAI entitas anak yang dikenakan pajak penghasilan tidak final Pada tahun 2012, kecuali CIP, beban pajak kini atas entitas anak CPP, GPL, BSP, BPS, AKS, dan SAI adalah nihil karena entitas anak masih mengalami rugi fiskal. All revenues from the Group are subjected to final income tax, except for CIP, CPP, BSP, BPS, GPL, AKS and SAI, subsidiaries, which are subjected to non final income tax. In 2012, except for CIP, current tax for subsidiaries CPP, GPL, BSP, BPS, AKS and SAI is zero because subsidiaries still have fiscal losses. Pada tahun 2011, beban pajak kini atas entitas anak CIP, CPP dan BSP adalah nihil karena entitas anak masih mengalami rugi fiskal. In 2011, current tax for subsidiaries CIP, CPP and BSP is zero because subsidiaries still have fiscal losses. PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 DAN 1 JANUARI 2010 31 DESEMBER 2009 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012, 2011 DAN 2010 Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010 DECEMBER 31, 2009 AND FOR THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 Continued - 96 - Pajak Tangguhan Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred Tax The details of the deferred tax assets and liabilities are as follows: Dikreditkan Dikreditkan dibebankan dibebankan ke laporan ke laporan laba rugi laba rugi komprehensif komprehensif Credited Credited charged charged 1 Januari to statements of 31 Desember to statements of 31 Desember January 1, comprehensive December 31, comprehensive December 31, 2011 income 2011 income 2012 Rp000 Rp000 Rp000 Rp000 Rp000 CPP CPP Rugi fiskal - 1.113.731 1.113.731 397.421 716.310 Fiscal loss Aset pajak tangguhan - 1.113.731 1.113.731 397.421 716.310 Deferred tax assets BSP BSP Rugi fiskal - 920.681 920.681 4.189.007 5.109.688 Fiscal losses Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal - 151.148 151.148 455.421 606.569 fiscal Liabilitas imbalan Post employee pasca kerja - 62.787 62.787 62.787 - benefit obligation Aset pajak tangguhan - bersih - 832.320 832.320 3.670.799 4.503.119 Deferred tax assets - net GPL GPL Liabilitas imbalan Post employee pasca kerja - - - 187.972 187.972 benefit obligation Aset pajak tangguhan - - - 187.972 187.972 Deferred tax assets SAI SAI Rugi fiskal - - - 505.871 505.871 Fiscal losses Amortisasai sewa tanah - - - 93.750 93.750 Amortization of land lease Aset pajak tangguhan - - - 412.121 412.121 Deferred tax assets AKS AKS Rugi fiskal - - - 54.228 54.228 Fiscal losses Aset pajak tangguhan - - - 54.228 54.228 Deferred tax assets CIP CIP Rugi fiskal - 66.948 66.948 66.948 - Fiscal losses Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal - 6.390 6.390 89.461 83.071 fiscal Liabilitas pajak tangguhan - 73.338 73.338 156.409 83.071 Deferred tax liabilities Surat Ketetapan Pajak dan Surat Tagihan Pajak Tax Assessment Letter and Tax Collection Letter Selama tahun 2012, Perusahaan menerima Surat Tagihan Pajak STP Pajak Penghasilan pasal 25 tahun 2008 dengan nilai sebesar Rp 9.053 ribu dan pasal 21 tahun 2009 dengan nilai sebesar Rp 18.378 ribu. During the year, the Company received Tax Collection Letter STP Article 25 for fiscal year 2008 amounting to Rp 9,053 thousand and Article 21 for fiscal year 2009 amounting to Rp 18,378 thousand. Selama tahun 2011, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar SKPKB dan Surat Tagihan Pajak STP dengan rincian sebagai berikut: During the year, the Company received a Tax Underpayment Assessment Letter SKPKB and Tax Collection Letter STP, with details as follows:  SKPKB PPN, SKPKB Pajak penghasilan pasal 4 ayat 2, pasal 21, dan pasal 23 untuk tahun pajak 2004 dengan nilai sebesar Rp 286.033 ribu.  SKPKB for VAT, SKPKB for income Tax Article 42, Article 21, and Article 23 for fiscal year 2004 amounting to Rp 286,033 thousand.