ASET TETAP FIXED ASSETS

The original financial statements included herein are in the Indonesian language PT MNC LAND Tbk DAN ENTITAS ANAK DH PT GLOBAL LAND DEVELOPMENT TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES FORMERLY PT GLOBAL LAND DEVELOPMENT TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in Rupiah, unless otherwise stated 46 18. PERPAJAKAN lanjutan 18. TAXATION continued Pajak Penghasilan Final Final Income Tax Perhitungan pajak penghasilan final dan utang pajak final atas pendapatan yang dikenakan pajak penghasilan final adalah sebagai berikut: Final income tax expense and payable on income subject to final tax are computed as follows: 2012 2011 Perusahaan The Company Pendapatan yang dikenakan Total revenues subject to final pajak final income tax Sewa 12.235.845.423 1.634.131.937 Rent Dividen - 2.187.823.750 Dividend 12.235.845.423 3.821.955.687 Beban pajak penghasilan final sewa Final tax expense at prevailing berdasarkan tarif pajak yang tax rates: berlaku: 10 x Rp 12.235.845.423 10 x Rp 12,235,845,423 tahun 2012 1.223.584.542 - in 2012 10 x Rp 1.634.131.937 10 x Rp 1,634,131,937 tahun 2011 - 163.413.194 in 2011 Beban pajak penghasilan final deviden Dividend berdasarkan tarif pajak yang berlaku: tax rates: 15 x Rp 1.093.911.875 15 x Rp 1,093,911,875 tahun 2011 - 328.173.563 in 2011 Jumlah beban pajak penghasilan final Total final income tax expense of Perusahaan 1.223.584.542 491.586.757 the Company Beban pajak penghasilan final Final income tax expense Entitas Anak 7.333.642.805 6.702.033.904 of the Subsidiaries Jumlah beban pajak penghasilan final 8.557.227.347 7.193.620.661 Total final income tax expense Dikurangi pajak penghasilan final dipungut Less final income tax payment Perusahaan 1.223.584.542 342.356.502 The Company Entitas Anak 3.359.216.368 6.286.178.761 The Subsidiaries Jumlah 4.582.800.910 6.628.535.263 Total Utang pajak penghasilan final Final income tax payable – article 42 Perusahaan 137.978.400 149.230.255 The Company Entitas Anak 3.836.448.037 415.855.143 The Subsidiaries Jumlah 3.974.426.437 565.085.398 Total The original financial statements included herein are in the Indonesian language PT MNC LAND Tbk DAN ENTITAS ANAK DH PT GLOBAL LAND DEVELOPMENT TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk AND SUBSIDIARIES FORMERLY PT GLOBAL LAND DEVELOPMENT TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in Rupiah, unless otherwise stated 47 18. PERPAJAKAN lanjutan 18. TAXATION continued Taksiran Pajak Penghasilan – Kini Current Income Tax Rekonsiliasi antara laba rugi sebelum beban manfaat pajak penghasilan yang disajikan dalam laporan laba Rugi dan taksiran laba fiskal adalah sebagai berikut: Reconciliation between income before income tax expense benefit as presented in the consolidated statements of comprehensive income are as follows: 2012 2011 Laba sebelum pajak menurut Income before tax per laporan laba konsolidasian 157.385.474.491 52.334.156.625 consolidated statements of income Jumlah 157.385.474.491 52.334.156.625 Total Laba Entitas Anak sebelum pajak Income before income menurut laporan rugi komprehensif 90.917.870.925 45.306.679.821 comprehensive tax of the subsidiaries Laba Perusahaan sebelum pajak 66.467.603.566 7.027.476.804 Income before income tax of the Company Perbedaan tetap Permanent difference Laba penjualan investasi saham 21.737.844.139 943.204.875 Gain on sale of investment Pendapatan yang telah dikenakan pajak final setelah dikurangi Income subjected to final tax net of alokasi beban yang bersangkutan 43.384.121.044 10.313.575.923 related expense allocation Bersih 65.121.965.183 9.370.371.048 Net Taksiran penghasilan kena pajak 1.345.638.383 2.342.894.244 Estimated Income loss Perhitungan beban dan utang pajak kini adalah sebagai berikut: Current tax expense and payable are computed as follows: 2012 2011 Beban pajak kini dengan tarif Current tax expenses at prevailing yang berlaku tax rates Perusahaan - - The Company Entitas Anak 15.426.970.882 459.861.525 The Subsidiaries Jumlah 15.426.970.882 459.861.525 Total Pembayaran pajak di muka Less prepaid taxes Entitas Anak 10.354.213.605 361.091.446 The subsidiaries Jumlah 10.354.213.605 361.091.446 Total Utang Pajak 5.072.757.277 98.770.079 Taxes payable 2012 2011 Terdiri dari Consist of: Utang pajak Current income taxes payable Perusahaan - Company Entitas Anak 5.072.757.277 98.770.079 Subsidiaries Jumlah utang pajak kini 5.072.757.277 98.770.079 Total current income taxes payable