OPSI SAHAM STOCK OPTIONS

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2011 AND 2010 AND FOR THE YEARS THEN ENDED Continued - 81 - 35. PAJAK PENGHASILAN

35. INCOME TAX

Beban manfaat pajak Perusahaan dan entitas anak terdiri dari: The tax expense benefit of the Company and its subsidiaries consists of the following: 2011 2010 Rp000 Rp000 Beban pajak kini Current tax Pajak penghasilan final Final income tax Perusahaan 96.214.733 69.088.983 The Company Entitas anak 109.126.128 31.586.798 Subsidiaries Jumlah beban pajak kini 205.340.861 100.675.781 Total current tax Manfaat pajak tangguhan - entitas anak 2.019.389 - Deferred tax benefit - subsidiaries Jumlah beban pajak - bersih 203.321.472 100.675.781 Total tax expense - net Pajak Kini Pajak Penghasilan Final Pajak penghasilan final sehubungan dengan penjualan apartemen, perkantoran dan toko adalah sebagai berikut: Current Tax Final Income Tax Final income tax in connection with sale of apartments, office and shops are as follows: 2011 2010 Rp000 Rp000 Beban pajak final yang berasal dari: Final income tax from: Pengalihan hak atas tanah Transfer of rights over land danatau bangunan 172.618.879 90.393.457 andor buildings Penyewaan dan jasa pengelolaan 32.721.982 10.282.324 Rental and service charge Pajak penghasilan final 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: 2011 2010 Rp 000 Rp 000 Saldo awal tahun 60.260.474 58.113.974 Beginning balance Pajak penghasilan final atas Final income tax on revenues pendapatan usaha tahun berjalan 205.340.861 100.675.781 in current year Mutasi bersih pajak dibayar dimuka Net movement in the prepaid tax atas pendapatan diterima dimuka 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 207.492.876 108.611.539 in the current year Saldo akhir tahun Catatan 19 89.892.454 60.260.474 Ending balance Note 19 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2011 AND 2010 AND FOR THE YEARS THEN ENDED Continued - 82 - Seluruh pendapatan Perusahaan dan entitas anak dikenakan pajak penghasilan final kecuali untuk CIP, CPP dan BSP, entitas anak yang dikenakan pajak penghasilan tidak final Pada tahun 2011, beban pajak kini atas entitas anak CIP, CPP dan BSP adalah nihil karena entitas anak masih mengalami rugi fiskal. All revenues from the Company and its subsidiaries are subjected to final income tax except for CIP, CPP and BSP, subsidiaries are subjected to non final income tax. In 2011, current tax for subsidiaries CIP, CPP and BSP is zero because subsidiaries still have fiscal losses. Pajak Tangguhan Rincian aset pajak tangguhan adalah sebagai berikut: Deferred Tax The details of the deferred tax assets are as follows: Dikreditkan dibebankan ke laporan laba rugi Credited 1 Januari charged 31 Desember January 1, to statements December 31, 2011 of income 2011 Rp000 Rp000 Rp000 CPP CPP Rugi fiskal - 1.113.731 1.113.731 Fiscal loss Aset pajak tangguhan - 1.113.731 1.113.731 Deferred tax assets BSP BSP Rugi fiskal - 920.681 920.681 Fiscal losses Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal - 151.148 151.148 fiscal Liabilitas imbalan Post employee pasca kerja - 62.787 62.787 benefit obligation Aset pajak tangguhan - bersih - 832.320 832.320 Deferred tax assets - net CIP CIP Rugi fiskal - 66.948 66.948 Fiscal losses Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal - 6.390 6.390 fiscal Aset pajak tangguhan - 73.338 73.338 Deferred tax assets 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 an 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 dan STP PPN, SKPKB Pajak penghasilan pasal 4 ayat 2, pasal 15, pasal 21, pasal 23 dan pasal 25 untuk tahun pajak 2006 dengan nilai sebesar Rp 1.699.897 ribu.  SKPKB dan STP PPN, SKPKB Pajak penghasilan pasal 4 ayat 2, pasal 15, pasal 21 dan pasal 29 untuk tahun pajak 2007 dengan nilai sebesar Rp 3.272.508 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.  SKPKB and STP for VAT, SKPKB for income tax Article 42, Article 15, Article 21, Article 23 and Article 25 for fiscal year 2006 amounting to Rp 1,699,897 thousand.  SKPKB and STP for VAT, SKPKB for income tax Article 42, Article 15, Article 21, and Article 29 for fiscal year 2007 amounting to Rp 3,272,508 thousand. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2011 AND 2010 AND FOR THE YEARS THEN ENDED Continued - 83 - Sehingga jumlah yang telah dibayarkan sampai dengan 31 Desember 2011 adalah sebesar Rp 5.258.438 ribu, yang menjadi bagian dari beban umum dan administrasi Catatan 32. Then, as of December 31, 2011, the total has been paid amounting to Rp 5,258,438 thousand, which became part of general and administrative expense Note 32. 36. LABA PER SAHAM 36. EARNINGS PER SHARE Disajiakan kembali - Catatan 4 As restated - Note 4 2011 2010 Rp000 Rp000 Laba Income Laba untuk perhitungan laba per saham 581.035.725 241.111.552 Earning for computation of earning per share Jumlah Saham Lembar Lembar Number of shares Jumlah rata-rata tertimbang saham Weighted average number of biasa untuk perhitungan laba ordinary shares for computation bersih per saham dasar: of basic earnings per share Jumlah awal periode dengan nilai nominal Beginning number with par value Rp 100 per saham pada tanggal of Rp 100 per share as of 31 Desember 2011 dan Rp 1.000 per December 31, 2011 and Rp 1,000 saham pada tanggal 31 Desember 2010 20.500.000.000 150.000.000 per share as of December 31, 2010 Tambahan saham beredar Additional shares issued berasal dari: Catatan 26 from: Note 26 Uang muka setoran modal dengan Advance for stock subscription with nilai nominal Rp 1.000 per saham - 692.001.700 per value of Rp 1,000 per share Setoran tunai dengan nilai nominal Paid in cash with per value Rp 1.000 per saham - 592.998.300 of Rp 1,000 per share Penawaran umum perdana saham Public offering of shares with per dengan nilai nominal Rp 100 per saham - 859.315.068 value of Rp 100 per share Tambahan saham beredar berasal dari Additional shares issued from stock pemecahan menjadi Rp 100 per saham split to Rp 100 per share pada tanggal 25 Juni 2010 Catatan 24 - 10.104.350.524 on June 25, 2010 Note 24 Jumlah rata-rata tertimbang Weighted average number of saham untuk tujuan perhitungan ordinary shares for computation laba per saham dasar 20.500.000.000 12.398.665.592 of basic earnings per share Efek saham berpotensi dilusi yang Effect of dilutive potential ordinary timbul dari opsi saham karyawan shares arising from employee and dan manajemen 5.494.896 management stock option Jumlah rata-rata tertimbang saham Weighted average number of shares untuk tujuan perhitungan laba for the calculation of diluted bersih per saham dilusian 20.505.494.896 earnings per share 31 DesemberDecember 31, Laba per saham dilusian pada tanggal 31 Desember 2011 mencerminkan pengaruh atas opsi saham karyawan dan manajemen yang beredar selama tahun berjalan. Diluted earnings per share as of December 31, 2011, reflect the effect of the employee and management stock options which are outstanding in 2011. 37. AKUISISI ENTITAS ANAK 37. ACQUISITION OF SUBSIDIARIES Akuisisi Entitas Anak pada Tahun 2011 Acquisition of Subsidiaries in 2011 a. Pada bulan Pebruari 2011, Perusahaan mengakuisisi 90,00 saham PGK melalui pembelian 360.000 lembar saham PGK milik pihak ketiga. Perusahaan mengakuimencatat aset dan liabilitas PGK dengan menggunakan nilai wajar aset bersih pada tanggal 31 Januari 2011. a. In February 2011, the Company acquired 90.00 ownership in PGK through the purchase of 360,000 shares from third party. The Company recognized the assets and liabilities of PGK at fair values of the net assets on January 31, 2011.