NON-CONTROLLING INTEREST Agung Podomoro Land

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued - 91 - 33. BEBAN UMUM DAN ADMINISTRASI

33. GENERAL AND ADMINISTRATIVE EXPENSES

2013 2012 Rp000 Rp000 Gaji dan tunjangan 394.098.345 277.075.202 Salaries and allowances Listrik, air dan gas 29.871.765 23.392.066 Electricity, water and gas Imbalan pasca kerja Post-employment benefits Catatan 24 24.055.928 19.054.738 Note 24 Pajak dan perizinan 21.365.943 31.262.133 Licenses and fees Penyusutan Catatan 15 20.788.289 23.356.225 Depreciation Note 15 Jasa manajemen 17.043.968 12.174.472 Management fee Pemeliharaan 13.793.833 11.122.962 Maintenance Sumbangan 12.258.913 10.673.951 Donation Sewa peralatan operasional 11.886.412 6.500.311 Equipment rental for operation Keamanan dan kebersihan 11.870.425 4.887.566 Security and cleaning Asuransi 10.283.376 8.806.216 Insurance Jasa profesional 8.824.863 10.210.325 Professional fees Pajak bumi dan bangunan 8.760.949 7.758.714 Land and property tax Keperluan kantor 8.207.015 10.108.444 Office expenses Perjalanan dinas 7.630.770 4.207.984 Travelling expense Alat tulis dan perlengkapan kantor 4.926.233 3.477.390 Office supplies Telepon dan telex 4.210.740 3.492.395 Telephone and telefax Kompensasi opsi saham Compensation for stock Catatan 27 1.700.215 20.975.834 option Note 27 Lain-lain 69.568.110 46.897.125 Others Jumlah 681.146.092 535.434.053 Total 34. PENGHASILAN BUNGA 34. INTEREST INCOME 2013 2012 Rp000 Rp000 Bunga 143.253.896 76.285.882 Interest Jasa giro 4.746.936 3.779.928 Current account Jumlah 148.000.832 80.065.810 Total 35. BEBAN BUNGA DAN KEUANGAN 35. INTEREST EXPENSE AND FINANCIAL CHARGES 2013 2012 Rp000 Rp000 Bunga 469.177.462 374.318.296 Interest Administrasi 7.773.107 4.144.338 Administrative Jumlah 476.950.569 378.462.634 Total ES ansi antor unga ES unga PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued - 92 - 36. PAJAK PENGHASILAN

36. INCOME TAX

Beban manfaat pajak Grup terdiri dari: The tax expense benefit of the Group consists of the following: 2013 2012 Rp000 Rp000 Beban pajak kini Current tax Pajak penghasilan final Final income tax Perusahaan 39.641.601 68.792.999 The Company Entitas anak 227.248.354 190.042.403 Subsidiaries Pajak penghasilan non final - Non final income tax - entitas anak 3.361.777 1.191.866 subsidiaries Jumlah beban pajak kini 270.251.732 260.027.268 Total current tax Manfaat pajak tangguhan - Deferred tax benefit - entitas anak 23.316.710 3.771.290 subsidiaries Jumlah beban pajak - bersih 246.935.022 256.255.978 Total tax expense - net Pajak Kini Pajak Penghasilan Final Pajak penghasilan final sehubungan dengan penjualan rumah, apartemen, perkantoran, rumah kantor dan rumah toko adalah sebagai berikut: Current Tax Final Income Tax Final income tax in connection with sale of houses, apartments, office, home office and shophouses are as follows: 2013 2012 Rp000 Rp000 Beban pajak final yang berasal dari: Final income tax from: Pengalihan hak atas tanah Transfer of rights over land danatau bangunan 197.159.897 203.199.355 andor buildings Penyewaan dan jasa pengelolaan 69.730.058 55.636.047 Rental and service charge Pajak penghasilan final 266.889.955 258.835.402 Final income tax Perincian utang pajak penghasilan final adalah sebagai berikut: The details of final income tax payable are as follows: 2013 2012 Rp 000 Rp 000 Saldo awal tahun 136.388.608 89.892.454 Beginning balance Pajak penghasilan final atas Final income tax on revenues pendapatan usaha tahun berjalan 266.889.955 258.835.402 in current year Mutasi bersih pajak dibayar dimuka Net movement in the prepaid tax atas pendapatan diterima dimuka 80.202.960 64.265.035 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 350.758.968 276.604.283 in the current year Saldo akhir tahun Catatan 19 132.722.555 136.388.608 Ending balance Note 19 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. 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. PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued - 93 - Pada tahun 2013, kecuali CIP dan CPP, beban pajak kini atas entitas anak GPL, BSP, BPS, AKS, dan SAI adalah nihil karena entitas anak masih mengalami rugi fiskal. In 2013, except for CIP and CPP, current tax for subsidiaries GPL, BSP, BPS, AKS and SAI is nil because subsidiaries still have fiscal losses. 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, 2012 income 2012 income 2013 Rp000 Rp000 Rp000 Rp000 Rp000 CPP CPP Rugi fiskal 1.113.731 397.421 716.310 716.310 - Fiscal losses Cadangan piutang tidak Allow ance for doubtful tertagih - - - 117.859 117.859 account Liabilitas imbalan Post employment pasca kerja - - - 187.098 187.098 benefit obligation Aset pajak tangguhan 1.113.731 397.421 716.310 411.353 304.957 Deferred tax assets BSP BSP Rugi fiskal 920.681 4.189.007 5.109.688 4.058.562 9.168.250 Fiscal losses Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal 151.148 455.421 606.569 492.054 1.098.623 fiscal Liabilitas imbalan Post employment pasca kerja 62.787 62.787 - - - benefit obligation Aset pajak tangguhan 832.320 3.670.799 4.503.119 3.566.508 8.069.627 Deferred tax assets GPL GPL Rugi fiskal - - - 18.943.108 18.943.108 Fiscal losses Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal - - - 906.401 906.401 fiscal Liabilitas imbalan Post employment pasca kerja - 187.972 187.972 192.060 380.032 benefit obligation Aset pajak tangguhan - 187.972 187.972 18.228.767 18.416.739 Deferred tax assets SAI SAI Rugi fiskal - 505.871 505.871 2.012.780 2.518.651 Fiscal losses Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal - - - 63.831 63.831 fiscal Cadangan piutang tidak Allow ance for doubtful tertagih - - - 1.050 1.050 account Amortisasi sew a tanah - 93.750 93.750 93.750 187.500 Amortization of land lease Aset pajak tangguhan - 412.121 412.121 1.856.249 2.268.370 Deferred tax assets AKS AKS Rugi fiskal - 54.228 54.228 163.687 217.915 Fiscal losses Aset pajak tangguhan - 54.228 54.228 163.687 217.915 Deferred tax assets Jumlah aset pajak tangguhan 1.946.051 3.927.699 5.873.750 23.403.858 29.277.608 Total deferred tax assets CIP CIP Rugi fiskal 66.948 66.948 - - - Fiscal losses Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal 6.390 89.461 83.071 87.148 170.219 fiscal Liabilitas pajak tangguhan 73.338 156.409 83.071 87.148 170.219 Deferred tax liabilities