Utang Usaha Trade Accounts Payable

PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2017 dan 31 Desember 2016 serta untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements June 30, 2017 and December 31, 2016 and for the Six-Month Periods Ended June 30, 2017 and 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 40 - 12. Utang Pajak 12. Taxes Payable 30 Juni 31 Desember June 30, December 31, 2017 2016 Pajak Pertambahan Nilai - 9.324.898.319 Value Added Tax Pajak Penghasilan: Income Taxes: Pasal 29 Catatan 28 Article 29 Note 28 Tahun 2017 1.150.670.445 - Year 2017 Tahun 2016 - 9.043.017.379 Year 2016 Pasal 26 35.395.288.650 275.038.865 Article 26 Pasal 23 11.009.169.469 543.810.006 Article 23 Pasal 4 ayat 2 3.422.946.471 3.567.849.826 Article 4 paragraph 2 Pasal 25 599.779.395 740.436.757 Article 25 Pasal 21 395.053.869 476.677.381 Article 21 Pajak Pembangunan I 510.883.591 388.920.806 Development Tax I Jumlah 52.483.791.890 24.360.649.339 Total Besarnya pajak yang terutang ditetapkan berdasarkan perhitungan pajak yang dilakukan sendiri oleh wajib pajak self-assessment. Berdasarkan Undang-undang No. 28 Tahun 2007 mengenai Perubahan Ketiga atas Ketentuan Umum dan Tata Cara Perpajakan, Kantor Pajak dapat melakukan pemeriksaan atas perhitungan pajak dalam jangka waktu lima 5 tahun setelah terutangnya pajak, dengan beberapa pengecualian, sebagaimana diatur dalam Undang-undang tersebut. The filed tax returns are based on the Group’s own calculation of tax liabilities self- assessment. Based on the Law No. 28 Year 2007, regarding the third amendment of the General Taxation Provisions and Procedures’ the time limit for the tax authorities to assess or amend taxes was reduced to five 5 years, subject to certain exceptions, in accordance with provisions of the Law. 13. Beban Akrual 13. Accrued Expenses 30 Juni 31 Desember June 30, December 31, 2017 2016 Komisi penjualan - 17.941.614.159 Sales commission Lain-lain 166.361.240 20.314.972 Others Jumlah 166.361.240 17.961.929.131 Total Lain-lain terdiri dari biaya operasional Grup yang masih harus dibayar. Others consist of accrual of certain operating expenses of the Group. 14. Uang Muka Penjualan 14. Sales Advances Akun ini terdiri dari penerimaan uang dari pelanggan atas pembelian real estat dengan rincian sebagai berikut: These represent cash received from customers for their purchases of real estate inventories with details as follows: 30 Juni 31 Desember June 30, December 31, 2017 2016 Uang muka penjualan: Sales advances: Industri 186.541.696.081 58.819.437.082 Industrial Komersial 61.884.497.780 64.607.258.090 Commercial Perumahan 43.192.349.088 39.574.738.656 Residences Jumlah 291.618.542.949 163.001.433.828 Total PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2017 dan 31 Desember 2016 serta untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements June 30, 2017 and December 31, 2016 and for the Six-Month Periods Ended June 30, 2017 and 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 41 - Rincian uang muka penjualan berdasarkan persentase atas harga jual sebagai berikut: Details of sales advances based on percentage to sales price follows: 30 Juni 31 Desember June 30, December 31, 2017 2016 100 94.633.148.014 103.183.586.328 100 50 - 99 50.072.655.346 41.248.041.829 50 - 99 20 - 49 136.199.709.532 14.975.462.361 20 - 49 20 10.713.030.057 3.594.343.310 20 Jumlah 291.618.542.949 163.001.433.828 Total

15. Uang Muka Lain-lain Diterima dan Setoran Jaminan

15. Other Advances Received and Security Deposits

30 Juni 31 Desember June 30, December 31, 2017 2016 Setoran jaminan 33.891.122.231 31.129.236.089 Security deposits Uang muka diterima untuk Advances received for processing of pengurusan akta, sertifikat dan deed, certificate and biaya administrasi 5.059.780.897 9.789.741.516 administration fee Sewa diterima dimuka 3.051.087.785 2.905.053.334 Rental advance Uang titipan tanda jadi 2.584.116.089 93.745.563.589 Booking fee deposits Uang muka diterima lain-lain 15.815.479.532 9.381.638.443 Other advances received Jumlah 60.401.586.534 146.951.232.971 Total 16. Utang Lain-lain 16. Other Payables 30 Juni 31 Desember June 30, December 31, 2017 2016 Pihak ketiga Third parties PT Jasa Marga 1.308.926.751 1.308.926.751 PT Jasa Marga PT. Sepuluh Sekawan Sejahtera 612.500.000 - PT. Sepuluh Sekawan Sejahtera Lain-lain 6.108.429.242 2.479.732.830 Others Jumlah 8.029.855.993 3.788.659.581 Total 17. Pengukuran Nilai Wajar 17. Fair Value Measurement Tabel berikut menyajikan pengukuran nilai wajar aset non-keuangan tertentu Grup: The following table provides the fair value measurement of the Group’s certain non-financial assets: Input signifikan Input signifikan Harga kuotasian yang dapat yang tidak dapat dalam pasar aktif di observasi di observasi Level 1 Level 2 Significant Quoted prices Significant unobservable Nilai Tercatat in active markets observable inputs inputs Carrying Values Level 1 Level 2 Level 3 Aset yang nilai wajarnya disajikan: Assets for which fair values are disclosed: Properti investasi yang dicatat pada biaya perolehan Investment properties carried at cost Tanah dan bangunan pabrik 23.208.231.452 - 47.675.330.000 - Land and factory buildings Aset tetap yang dicatat pada biaya Property, plant and equipment perolehan carried at cost Tanah dan bangunan 110.768.710.133 - 184.170.000.000 - Land and building Instalasi pengelolaan air 106.091.339.480 - 149.134.230.000 - Water treatment plant Instalasi pengelolaan limbah 69.537.445.324 - 139.653.630.000 - Waste water treatment plant Fair value measurement using: Pengukuran nilai wajar menggunakan: 2017