BEBAN PENJUALAN SELLING EXPENSES

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 88 - Perincian utang pajak penghasilan final adalah sebagai berikut: The details of final income tax payable are as follows: 2014 2013 Rp 000 Rp 000 Saldo awal tahun 132.722.555 136.388.608 Beginning balance Penambahan utang pajak penghasilan Additional final income tax because karena akuisisi entitas anak 579.680 - due to acquisition of subsidiaries Pajak penghasilan final atas Final income tax on revenues pendapatan usaha tahun berjalan 288.081.115 266.889.955 in current year Mutasi bersih pajak dibayar dimuka Net movement in the prepaid tax atas pendapatan diterima dimuka 47.202.986 80.202.960 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 364.924.217 350.758.968 in the current year Saldo akhir tahun Catatan 19 103.662.119 132.722.555 Ending balance Note 19 Seluruh pendapatan Grup dikenakan pajak penghasilan final kecuali untuk ASA, CIP, CPP, BSP, BPS, GPL, AKS dan SAI entitas anak yang dikenakan pajak penghasilan tidak final. All revenues from the Group are subjected to final income tax, except for CIP, CPP, BSP, BPS, GPL, AKS and SAI, subsidiaries, which are subjected to non final income tax. Pada tahun 2013, kecuali CIP dan CPP, beban pajak kini atas entitas anak GPL, BSP, BPS, AKS, dan SAI adalah nihil karena entitas anak masih mengalami rugi fiskal. In 2013, except for CIP and CPP, current tax for subsidiaries GPL, BSP, BPS, AKS and SAI is nil because subsidiaries still have fiscal losses. Surat Ketetapan Pajak dan Surat Tagihan Pajak Tax Assessment Letter and Tax Collection Letter Selama tahun 2014, Grup menerima Surat Ketetapan Kurang Bayar Pajak SKPKB dan Surat Tagihan Pajak STP atas pajak penghasilan dan pajak pertambahan nilai untuk masa pajak tahun 2009 – 2012 dengan nilai sebesar Rp 37.434.764 ribu. During year 2014, the Company and its subsidiaries received Tax Underpayment assessment letter SKPKB and Tax Collection Letter STP for income taxes and value added tax for fiscal year 2009 – 2012 amounting to Rp 37,434,764 thousand. Atas penerbitan SKPKB dan STP pada tahun 2014, Grup mencatat beban dengan rincian sebagai berikut For the issued of SKPKB and STP in 2014, The Company and its subsidiaries recorded expense with details as follow: 2014 Rp 000 Beban umum dan administrasi 12.338.305 General and administrative expense Beban lain-lain 17.431.010 Other expense Beban pajak 7.665.449 Tax expense Jumlah 37.434.764 Total PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 89 - Pajak Tangguhan Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred Tax The details of the deferred tax assets and liabilities are as follows: Dikreditkan Dikreditkan dibebankan dibebankan ke laporan ke laporan laba rugi laba rugi komprehensif komprehensif Credited Credited charged charged 1 Januari to statements of 31 Desember to statements of 31 Desember January 1, comprehensive December 31, comprehensive December 31, 2013 income 2013 income 2014 Rp000 Rp000 Rp000 Rp000 Rp000 CPP CPP Rugi fiskal 716.310 716.310 - - - Fiscal losses Cadangan piutang tidak Allow ance for doubtful tertagih - 117.859 117.859 109.287 8.572 account Liabilitas imbalan Post employment pasca kerja - 187.098 187.098 453.130 640.228 benefit obligation Aset pajak tangguhan 716.310 411.353 304.957 343.843 648.800 Deferred tax assets BSP BSP Rugi fiskal 5.109.688 4.058.562 9.168.250 3.103.064 12.271.314 Fiscal losses Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal 606.569 492.054 1.098.623 487.108 1.585.731 fiscal Aset pajak tangguhan 4.503.119 3.566.508 8.069.627 2.615.956 10.685.583 Deferred tax assets GPL GPL Rugi fiskal - 18.943.108 18.943.108 39.987.566 58.930.674 Fiscal losses Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal - 906.401 906.401 4.658.219 5.564.620 fiscal Liabilitas imbalan Post employment pasca kerja 187.972 192.060 380.032 - 380.032 benefit obligation Aset pajak tangguhan 187.972 18.228.767 18.416.739 35.329.347 53.746.086 Deferred tax assets SAI SAI Rugi fiskal 505.871 2.012.780 2.518.651 188.690 2.707.341 Fiscal losses Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal - 63.831 63.831 151.981 215.812 fiscal Cadangan piutang tidak Allow ance for doubtful tertagih - 1.050 1.050 1.050 - account Amortisasi sew a tanah 93.750 93.750 187.500 93.750 281.250 Amortization of land lease Aset pajak tangguhan 412.121 1.856.249 2.268.370 58.091 2.210.279 Deferred tax assets AKS AKS Rugi fiskal 54.228 163.687 217.915 72.307 290.222 Fiscal losses Aset pajak tangguhan 54.228 163.687 217.915 72.307 290.222 Deferred tax assets BPS BPS Rugi fiskal - - - 9.096.830 9.096.830 Fiscal losses Liabilitas imbalan Post employment pasca kerja - - - 204.688 204.688 benefit obligation Aset pajak tangguhan - - - 9.301.518 9.301.518 Deferred tax assets Jumlah aset pajak tangguhan 5.873.750 23.403.858 29.277.608 47.604.880 76.882.488 Total deferred tax assets CIP CIP Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal 83.071 87.148 170.219 94.627 264.846 fiscal Liabilitas pajak tangguhan 83.071 87.148 170.219 94.627 264.846 Deferred tax liabilities