PENDAPATAN DITANGGUHKAN DEFERRED INCOME

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2013 Dan 31 Desember 2012 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 Dan 2012 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2013 And December 31, 2012 And For The Periods Ended September 30, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 96 26. PERPAJAKAN 26. TAXATION

a. Pajak dibayar di muka

a. Prepaid taxes

Akun ini terdiri dari: This account consists of: 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Pajak penghasilan: Income taxes: Pasal 21 171.034.183 - Article 21 Pasal 22 - 3.914.670.999 Article 22 Pasal 23 494.372.146 29.575.304 Article 23 Pasal 4 2 final 6.554.255.502 4.460.537.066 Article 4 2 final Pasal 25 5.759.127.356 - Article 25 Pajak Bumi Bangunan 296.778.621 - Land and Building Tax Jumlah 13.275.567.808 8.404.783.369 Total

b. Utang pajak

b. Taxes payable

Akun ini terdiri dari: This account consists of: 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Pajak penghasilan: Income taxes: Pasal 21 4.126.912.843 9.869.605.589 Article 21 Pasal 23 dan 26 2.955.353.100 3.058.264.743 Article 23 and 26 Pasal 25 17.175.756.132 10.097.368.120 Article 25 Pasal 29 75.221.204.529 63.162.785.613 Article 29 Pasal 4 2 97.964.743.194 113.673.317.096 Article 4 2 Pajak Pertambahan Nilai Barang Value Added Tax - Luxury Mewah 24.132.199.643 23.651.688.037 Sales Tax Pajak Pertambahan Nilai Keluaran 95.810.969.589 94.112.884.500 Value Added Tax - Output Pajak Bumi Bangunan 2.998.609.723 14.280.394.178 Land and Building Tax Pajak Pembangunan I 4.277.119.688 6.548.106.636 Development Tax I Surat Ketetapan Pajak Underpayment Kurang Bayar Tax Assesment Letter lihat Catatan 26 see Note 26 butir g 301.254.571 5.791.969.253 point g Bea Perolehan Hak atas Tanah Duty on Acquisition of Land Rights dan Bangunan BPHTB 17.859.691.269 45.960.000 and Building Pajak Hiburan 632.414.457 999.222.711 Entertainment Tax Jumlah 343.456.228.738 345.291.566.476 Total

c. Taksiran beban manfaat pajak penghasilan

badan c. Provision for income tax expenses benefit Akun ini terdiri dari: This account consists of: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Final - Entitas Anak 213.734.874.346 29.460.541.884 Final - Subsidiaries Tahun berjalan - Entitas Anak 5.242.264.919 17.837.204.090 Current year – Subsidiaries Tangguhan – Entitas Anak 499.748.678 2.944.343.690 Deferred – Subsidiaries Bersih 218.477.390.587 50.242.089.664 Net PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2013 Dan 31 Desember 2012 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 Dan 2012 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2013 And December 31, 2012 And For The Periods Ended September 30, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 97 26. PERPAJAKAN lanjutan 26. TAXATION continued