TRADE RECEIVABLES continued Acquisition of LNP continued

Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun-tahun yang Berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 72 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued 2014 2013 Laba yang telah dikenakan pajak Income already bersifat final 37.889.487.813 25.243.412.359 subjected to final tax Laba yang pajaknya bersifat Income subject to tidak final 154.320.751.459 278.995.916.201 non final tax Perbedaan temporer: Temporary difference: Penyesuaian nilai wajar atas Fair value adjustment on akuisisi entitas anak 20.660.493.275 1.352.539.512 acquisition of a subsidiary Beban yang tidak dapat dikurangkan: Non-deductible expenses: Keuntungan dari pembelian dengan diskon 194.200.506.548 265.181.859.783 Gain on bargain purchase Lain-lain 19.850.128.627 5.013.782.988 Others Total 630.866.813 10.152.812.942 Total Rugi fiskal awal tahun - 6.811.071.024 Beginning balance of fiscal loss Taksiran penghasilan kena pajak 630.866.813 3.341.741.918 Estimated taxable income Perhitungan beban pajak penghasilan kini dan taksiran hutang pajak penghasilan untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The computation of current income tax expense and estimated income tax payable for the years ended December 31, 2014 and 2013 are as follows: 2014 2013 Beban pajak penghasilan kini: Current income tax: Perusahaan 148.938.496 835.435.480 Company Entitas anak 16.202.232.416 14.574.196.656 Subsidiaries Beban pajak penghasilan kini 16.351.170.912 15.409.632.136 Current income tax Dikurangi pajak penghasilan dibayar dimuka 15.865.826.044 14.248.265.862 Less prepaid income taxes Total hutang pajak penghasilan Total income tax payable pasal 29 485.344.868 1.161.366.274 article 29 Taksiran hutang pajak penghasilan Estimated income tax payable Pasal 29: Article 29 Perusahaan 53.587.418 554.187.360 Company Entitas anak 431.757.450 607.178.914 Subsidiaries Total hutang pajak penghasilan Total income tax payable pasal 29 485.344.868 1.161.366.274 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: Indonesian language. PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk tahun-tahun yang Berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 73 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued 2014 2013 Laba sebelum pajak penghasilan menurut Income before income tax per laporan laba rugi komprehensif consolidated statements of konsolidasian 442.084.664.992 342.032.819.010 comprehensive income Laba entitas anak sebelum pajak penghasilan 249.874.425.720 88.280.315.168 Income before tax of subsidiaries Laba sebelum pajak Perusahaan 192.210.239.272 253.752.503.842 Income before tax of the Company Laba sebelum pajak atas penghasilan yang pajaknya Income before tax on operations bersifat final 37.889.487.813 25.243.412.359 subjected to final tax Laba atas penghasilan yang Income on operations subjected pajaknya bersifat tidak final 154.320.751.459 278.995.916.201 to nonfinal tax Pajak dengan tarif yang Tax at effective tax berlaku 38.571.409.663 69.748.979.051 rate Pengaruh pajak atas penghasilan tidak kena pajak 43.587.594.482 67.548.910.693 Tax effect of nontaxable income Jumlah beban pajak tidak final Total non final tax expense Perusahaan 5.016.184.823 2.200.068.358 of the Company Entitas anak: Subsidiaries: Beban pajak kini 16.202.232.416 14.574.196.656 Current tax Beban manfaat pajak tangguhan 1.251.339.163 14.946.775.890 Deferred tax expense income Jumlah beban pajak tidak final 9.934.708.430 31.721.040.904 Total nonfinal tax expense Beban pajak penghasilan final 12.810.901.602 11.420.416.984 Final income tax expense Total beban pajak 22.745.610.032 43.141.457.888 Total tax expense d. Manfaat pajak penghasilan tangguhan d. Deferred income tax benefit Rincian aset dan liabilitas pajak tangguhan pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: Details of deferred taxes assets and liabilities on December 31, 2014 and 2013 are as follows: 2014 Saldo Awal Aset Pajak Tangguhan Beginning Balance Deferred Tax Assets Manfaat Pajak Penghasilan Tangguhan Deferred Income Tax Benefit Dampak konsolidasi Consolidation effect Saldo Akhir Aset Pajak Tangguhan Ending Balance Deferred Tax Assets Aset Pajak Tangguhan Deferred Tax Assets Entitas anak Subsidiaries Rugi fiskal 572.678.896 491.534.014 - 81.144.882 Fiscal loss Aset tetap 65.384.711 868.827.789 - 934.212.500 Fixed assets Liabilitas imbalan kerja jangka panjang 5.978.919.209 1.043.242.818 2.051.476.077 9.073.638.104 Long-term employee benefits liability Cadangan kerugian penurunan nilai piutang 144.573.816 107.244.531 - 37.329.285 Allowances for impairment losses on receivable Cadangan kerugian penurunan nilai persediaan - - 2.947.423 2.947.423 Allowances for impairment losses on inventories Beban bunga - 21.375.000 - 21.375.000 Interest expenses Total 6.630.787.210 402.988.516 2.054.423.500 8.282.222.194 Total