PROPERTI INVESTASI INVESTMENT PROPERTIES

Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal 31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the year ended December 31, 2016 Expressed in Rupiah, unless otherwise stated 63 16. PERPAJAKAN lanjutan 16. TAXATION continued c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued Perhitungan beban pajak penghasilan kini dan taksiran hutang pajak penghasilan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: The computation of current income tax expense and estimated income tax payable for the years ended December 31, 2016 and 2015 are as follows: 2016 2015 Beban pajak penghasilan kini: Current income tax: Perusahaan 6.712.773.750 17.321.000.405 Company Entitas anak 16.081.954.107 11.615.112.138 Subsidiaries Beban pajak penghasilan kini 22.794.727.857 28.936.112.543 Current income tax Dikurangi pajak penghasilan dibayar dimuka 16.209.164.880 10.354.607.914 Less prepaid income taxes Total hutang pajak penghasilan pasal 29 6.585.562.977 18.581.504.629 Total income tax payable article 29 Taksiran hutang pajak penghasilan Estimated income tax payable Pasal 29: Article 29: Perusahaan 1.632.745.233 16.746.160.354 Company Entitas anak 4.952.817.744 1.835.344.275 Subsidiaries Total hutang pajak penghasilan pasal 29 6.585.562.977 18.581.504.629 Total income tax payable article 29 Rekonsiliasi antara manfaat beban pajak dan hasil perkalian laba sebelum pajak penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax benefit expense and the amounts computed by applying the effective tax rates to income before income tax is as follows: 2016 2015 Laba sebelum pajak penghasilan menurut Income before income tax per laporan laba rugi dan consolidated statements penghasilan komprehensif lain of profit or loss and other konsolidasian 1.789.653.768.260 261.937.388.139 comprehensive income Laba entitas anak sebelum pajak penghasilan 63.395.275.920 213.882.286.975 Income before tax of subsidiaries Laba Perusahaan 1.726.258.492.340 48.055.101.164 Income before income tax sebelum pajak penghasilan attributable to the Company Laba yang telah dikenakan pajak Income already bersifat final 72.360.523.817 69.598.921.801 subjected to final tax Laba rugi yang pajaknya bersifat Income loss subject lo tidak final 1.653.897.968.523 21.543.820.637 non final tax Pajak dengan tarif yang berlaku 413.474.492.131 5.385.955.159 Tax at effective tax rate Pengaruh pajak atas penghasilan tidak kena pajak final 412.291.390.481 17.177.283.462 Tax effect of nontaxable income Total beban pajak tidak final Total non final tax expense Perusahaan 1.183.101.650 11.791.328.303 of the Company Entitas anak: Subsidiaries: Beban pajak kini 16.081.954.107 11.615.112.138 Current tax Revaluasi 6.026.912.687 - Revaluation Manfaat pajak tangguhan 34.461.669.524 1.159.520.442 Deferred tax income Jumlah beban manfaat pajak penghasilan 11.169.701.080 22.246.919.999 Total income tax expense benefit Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal 31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS For the year ended December 31, 2016 Expressed in Rupiah, unless otherwise stated 64 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Aset liabilitias pajak tangguhan d. Deferred tax assets liabilities Rincian aset dan liabilitas pajak tangguhan pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: Details of deferred taxes assets and liabilities as of December 31, 2016 and 2015 are as follows: 2016 Manfaat Beban Pajak Dibebankan pada Penghasilan Tangguhan Penghasilan Saldo Awal Tahun Berjalan Komprehensif Lain Saldo Akhir Pajak Tangguhan Deferred Income Charged to Pajak Tangguhan Beginning Balance Tax Benefit Expense Other Comprehensive Ending Balance Deferred Tax Current Year Income Deferred Tax Aset Pajak Tangguhan Deferred Tax Assets Entitas Anak Subsidiaries Rugi fiskal 81.144.882 - - 81.144.882 Fiscal loss Aset tetap 594.217.698 34.925.669.887 - 34.331.452.189 Fixed Assets Liabilitas imbalan kerja Long-term employee jangka panjang 10.496.386.029 492.989.570 606.911.994 11.596.287.593 benefits liability Cadangan kerugian Allowance for impairment penurunan nilai piutang 14.631.103 14.631.103 - - losses on receivables Cadangan kerugian Allowance for impairment penurunan nilai persediaan 2.947.423 - - 2.947.423 losses on inventories Beban bunga 21.375.000 59.943.596 - 81.318.596 Interest expenses Total 10.022.266.739 35.463.971.950 606.911.994 46.093.150.683 Total Liabilitas Pajak Tangguhan Deferred Tax Liabilities Entitas Anak Subsidiaries Liabilitas imbalan kerja Long-term employee jangka panjang 4.952.019.754 888.530.250 283.172.000 5.557.378.004 benefits liability Cadangan kerugian Allowance for impairment penurunan nilai piutang 42.965.442 - - 42.965.442 losses on receivables Aset tetap 27.203.281.637 1.890.832.676 - 29.094.114.313 Fixed Assets Sub-total 22.208.296.441 1.002.302.426 283.172.000 23.493.770.867 Sub-total Liabilitas pajak tangguhan Deferred tax liabilities dari penyesuaian nilai wajar fair value adjustments on atas akuisisi entitas anak 26.071.179.678 5.529.672.100 - 20.541.507.578 acquisition of subsidiary Total 48.279.476.119 4.527.369.674 283.172.000 44.035.278.445 Total 2015 Manfaat Beban Pajak Dibebankan pada Penghasilan Tangguhan Penghasilan Saldo Awal Tahun Berjalan Komprehensif Lain Saldo Akhir Pajak Tangguhan Deferred Income Charged to Pajak Tangguhan Beginning Balance Tax Benefit Expense Other Comprehensive Ending Balance Deferred Tax Current Year Income Deferred Tax Aset Pajak Tangguhan Deferred Tax Assets Entitas Anak Subsidiaries Rugi fiskal 81.144.882 - - 81.144.882 Fiscal loss Aset tetap 934.212.500 339.994.802 - 594.217.698 Fixed Assets Liabilitas imbalan kerja Long-term employee jangka panjang 10.618.968.758 1.014.154.133 1.136.736.862 10.496.386.029 benefits liability Cadangan kerugian Allowance for impairment penurunan nilai piutang 37.329.285 22.698.182 - 14.631.103 losses on receivables Cadangan kerugian Allowance for impairment penurunan nilai persediaan 2.947.423 - - 2.947.423 losses on inventories Beban bunga 21.375.000 - - 21.375.000 Interest expenses Total 9.827.552.848 1.331.450.753 1.136.736.862 10.022.266.739 Total Liabilitas Pajak Tangguhan Deferred Tax Liabilities Entitas Anak Subsidiaries Liabilitas imbalan kerja Long-term employee jangka panjang 4.372.488.254 761.013.250 181.481.750 4.952.019.754 benefits liability Cadangan kerugian Allowance for impairment penurunan nilai piutang 42.965.442 - - 42.965.442 losses on receivables Aset tetap 26.270.338.078 932.943.559 - 27.203.281.637 Fixed Assets Sub-total 21.854.884.382 171.930.309 181.481.750 22.208.296.441 Sub-total Liabilitas pajak tangguhan Deferred tax liabilities dari penyesuaian nilai wajar fair value adjustments on atas akuisisi entitas anak 31.600.851.780 5.529.672.102 - 26.071.179.678 acquisition of subsidiary Total 53.455.736.162 5.357.741.793 181.481.750 48.279.476.119 Total AK ilan kini e tax beban pajak enefit