Trade receivables ALAM SUTERA REALTY Tbk 2014

PT Alam Sutera Realty Tbk. PT Alam Sutera Realty Tbk. dan Entitas Anak and Subsidiaries Catatan atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements lanjutan continued Dalam ribuan Rupiah, kecuali dinyatakan lain In thousands of Rupiah, except otherwise stated 54 31 Desember December 2014 2013

12. Perpajakan

lanjutan 12. Taxation continued c. Beban pajak lanjutan c. Tax expenses continued - Entitas anak - Subsidiaries - Tidak final - Non final - Tahun berjalan 5.653.280 380.659 - Current year - Tahun sebelumnya - Prior year 12f dan 41a 362.953 - note 12f and 41a - Final 154.447.664 165.316.598 - Final - Pajak tangguhan 19.183.412 5.786.066 - Deferred tax Beban pajak - konsolidasian 208.811.531 192.199.233 Tax expenses - consolidated d. Pajak kini d. Current tax Rekonsiliasi antara laba komersial ke laba fiskal adalah sebagai berikut : The reconciliation between income before tax expenses and fiscal profit is as follow: Laba konsolidasian Consolidated commercial komersial 1.385.766.654 1.081.775.829 income Labarugi entitas anak Subsidiary’s incomeloss sebelum pajak 1.491.694.799 1.336.238.348 before tax Laba induk perusahaan Parent company’s income sebelum pajak 105.928.145 254.462.519 before tax Ditambahdikurangi : Adddeduct : Perbedaan permanen 108.504.535 256.719.916 Permanent difference Perbedaan waktu - - Timing difference Labarugi fiskal 2.576.390 2.257.397 Fiscal profitloss Pajak penghasilan badan Corporate income tax - Perusahaan 515.278 451.480 - Company Dikurangi : Deduct : Kredit pajak 357.655 286.639 Tax credit Pajak penghasilan badan Corporate income tax lebihkurang bayar overlack of payment - Perusahaan 157.623 164.841 - Company Pajak penghasilan badan Corporate income tax pajak kini - tidak final : current tax - non final : Perusahaan Company - Tahun berjalan 515.278 451.480 - Current year - Tahun sebelumnya - Prior year catatan 12f dan 41a 558.383 - notes 12f and 41a Entitas anak Subsidiaries - Tahun berjalan 5.653.280 380.659 - Current year - Tahun sebelumnya - Prior year catatan 12f dan 41a 362.953 - notes 12f and 41a Jumlah 7.089.894 832.139 Total Dalam laporan keuangan konsolidasian ini, estimasi penghasilan kena pajak didasarkan atas perhitungan sementara, karena Perusahaan belum menyampaikan Surat Pemberitahuan Tahunan pajak penghasilan badan. In these consolidated financial statements, the amount of taxable income is based on preliminary calculations, as the Company has not yet submitted its corporate income tax return. PT Alam Sutera Realty Tbk. PT Alam Sutera Realty Tbk. dan Entitas Anak and Subsidiaries Catatan atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements lanjutan continued Dalam ribuan Rupiah, kecuali dinyatakan lain In thousands of Rupiah, except otherwise stated 55

12. Perpajakan

lanjutan 12. Taxation continued e. Aset liabilitas pajak tangguhan e. Deferred tax assets liabilities Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas pada laporan keuangan konsolidasian dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut : Deferred tax calculated based on effect of temporary difference between carrying amount of assets and liabilities on consolidated financial statements with tax based on assets and liabilities. Details of deferred tax assets and liabilities are as follows : Dibebankan Dibebankan dikreditkan dikreditkan ke laporan ke laporan laba rugi laba rugi komprehensif komprehensif konsolidasian konsolidasian Debited Debited credited in credited in consolidated consolidated statements of statements of 31 Desember comprehensive 31 Desember comprehensive 31 Desember December 2012 income December 2013 income December 2014 Perusahaan The Company Aset pajak tangguhan Deferred tax assets - - - - - Liabilitas pajak tangguhan Deferred tax liabilities - - - - - Entitas anak Subsidiaries Aset pajak tangguhan Deferred tax assets - - - - - Liabilitas pajak tangguhan : Deferred tax liabilities : Sumber pendapatan luar negeri - penerimaan bunga belum diterima Foreign source income - interest income not yet received 4.055.124 5.786.066 9.841.190 19.183.412 29.024.602 Aset liabilitas pajak tangguhan, bersih Deferred tax assets liabilities, net 4.055.124 5.786.066 9.841.190 19.183.412 29.024.602 f. Beberapa jenis pajak yang telah ditetapkan oleh Kantor Pelayanan Pajak adalah sebagai berikut : f. Several taxes which have been assessed by Tax Office which are as follows : PT Alam Sutera Realty Tbk ASR : PT Alam Sutera Realty Tbk ASR : Kurang lebih bayar Jenis pajak Tahun Tanggal Surat Ketetapan Pajak Under over payment Kind of taxes Year Date of Tax Assessment Rp PPh pasal 4 2 Income tax art 4 2 2009 23 Januari January 2014 7.211.868 PPN VAT 2009 23 Januari January 2014 16.198.932 STP PPN Tax collection letter VAT 2009 23 Januari January 2014 2.189.045 Jumlah seluruhnya Grand total 25.599.845