BIAYA MASIH HARUS DIBAYAR lanjutan ACCRUED EXPENSES continued UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 86 23. UANG MUKA PELANGGAN lanjutan 23. ADVANCES FROM CUSTOMERS continued Uang muka pelanggan terutama merupakan uang muka penjualan unit apartemen, ruang perkantoran dan town house yang belum memenuhi kriteria pengakuan pendapatan. Advances from customers mainly represents sale of apartments unit, office space and town house which have not met the criteria for revenue recognition. 24. PENDAPATAN DITANGGUHKAN 24. DEFERRED INCOME Akun ini terdiri dari: This account consists of: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pihak ketiga Third parties Penjualan apartemen 138.886.616.146 142.632.064.725 Sales of apartment Penyewa ruang perkantoran 21.639.079.572 15.448.860.330 Tenants of office space Penyewa ruangan, lapangan dan Tenants of space, courts iuran keanggotaan 10.851.528.705 17.031.399.003 and membership fees Penjualan unit perkantoran 7.437.514.596 1.338.862.088 Sales of office space Penyewa ruang apartemen 1.059.688.104 74.652.768.064 Tenant of apartment space Pihak berelasi Related parties lihat Catatan 41 butir g: see Note 41 point g: Penyewa ruang perkantoran 4.197.869.077 4.197.869.077 Tenants of office space Jumlah 184.072.296.200 255.301.823.287 Total Bagian yang direalisasi dalam satu tahun 94.909.627.989 170.839.751.832 Realized within one year Bagian jangka panjang 89.162.668.211 84.462.071.455 Long-term portion Pendapatan ditangguhkan terutama dari penjualan unit apartemen dan ruang perkantoran merupakan selisih lebih antara uang yang diterima dengan pengakuan pendapatan berdasarkan persentase penyelesaian proyek. Deferred income mainly from sale of apartments unit and office space represents excess cash received over the income recognized based on the project’s percentage of completion.

a. Pajak dibayar di muka

a. Prepaid taxes

Akun ini terdiri dari: This account consists of: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pajak penghasilan: Income taxes: Pasal 4 2 final 6.270.946.570 1.768.962.793 Article 4 2 final Pasal 23 681.790.371 - Article 23 Pasal 25 390.913.147 - Article 25 Jumlah 7.343.650.088 1.768.962.793 Total PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 87 25. PERPAJAKAN 25. TAXATION

b. Utang pajak

b. Taxes payable

Akun ini terdiri dari: This account consists of: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pajak penghasilan: Income taxes: Pasal 4 2 122.973.222.509 98.701.092.680 Article 4 2 Pasal 29 48.331.054.225 50.409.797.173 Article 29 Pasal 25 28.126.612.376 4.559.374.241 Article 25 Pasal 21 11.915.563.872 8.586.500.662 Article 21 Pasal 23 dan 26 3.090.573.639 2.875.566.408 Article 23 and 26 Pajak Pertambahan Nilai 62.056.302.636 56.122.456.314 Value Added Tax Pajak Pertambahan Value Added Tax of Luxury Nilai Barang Mewah 17.598.549.829 17.598.549.829 Sales Tax Pajak Bumi Bangunan 20.398.757.564 12.566.992.957 Land and Building Tax Pajak Pembangunan I 5.195.823.586 4.580.875.089 Development Tax I Pajak Hiburan 2.287.270.244 758.803.634 Entertainment Tax Surat Ketetapan Pajak Under payment Kurang Bayar Tax Assesment Letter lihat Catatan 38 see Notes 38 and dan 25 butir f 301.254.571 301.254.571 25 point f Bea Perolehan Hak atas Tanah Duty on Acquisition of dan Bangunan BPHTB 45.960.000 45.960.000 Land Rights and Building Jumlah 322.320.945.051 257.107.223.558 Total

c. Taksiran beban pajak penghasilan badan

c. Provision for income tax expenses

Akun ini terdiri dari: This account consists of: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Final - Entitas Anak 53.652.040.019 213.734.874.346 Final - Subsidiaries Tahun berjalan - Entitas Anak - 5.242.264.919 Current year – Subsidiaries Tangguhan – Entitas Anak - 499.748.678 Deferred – Subsidiaries Bersih 53.652.040.019 218.477.390.587 Net