Utang pajak PERPAJAKAN TAXATION

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 88 25. PERPAJAKAN lanjutan 25. TAXATION continued

d. Rekonsiliasi pajak penghasilan badan

konsolidasian d. Reconciliation of the consolidated corporate income tax Rekonsiliasi antara rugi sebelum taksiran manfaat beban pajak seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran rugi fiskal Entitas Induk untuk yang berakhir pada tanggal 30 September 2014 dan 2013 adalah sebagai berikut: A reconciliation between loss before provision for income tax benefit expenses as shown in the consolidated statement of comprehensive income and the estimated fiscal losses of the Company for the years ended September 30, 2014 and 2013 are as follows: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Laba sebelum taksiran beban pajak Income before provision menurut laporan laba for tax expenses rugi komprehensif per consolidated konsolidasian 268.731.197.904 969.201.791.039 statement of income Ditambah dikurangi: Addition deductions: Laba Entitas Anak sebelum taksiran Subsidiaries’ income before manfaat beban provision for tax benefit pajak - bersih 299.160.424.918 1.221.865.621.007 expenses - net Laba rugi Entitas Induk Gain loss before provision for sebelum taksiran tax benefit expenses manfaat beban pajak 30.429.227.014 252.663.829.968 attributable to the Company Beda tetap: Permanent differences: Gaji, upah dan kesejahteraan 3.384.257.590 - Salaries, wages and Representasi dan sumbangan Representation and donations karyawan 6.090.233.860 2.415.087.361 benefit in kinds Penghasilan bunga yang Interest income subjected pajaknya bersifat final 2.155.131.166 1.114.473.598 to final tax Lain-lain 2.031.167.885 848.127.195 Others Jumlah beda tetap 5.288.192.399 2.148.740.958 Total permanent differences Taksiran rugi fiskal sebelum Estimated fiscal losses before kompensasi rugi fiskal fiscal losses compensation tahun sebelumnya 25.141.034.619 250.515.089.010 of the previous years Akumulasi rugi fiskal tahun Accumulated fiscal losses of sebelumnya 514.844.762.700 255.239.185.906 the previous years Akumulasi rugi Accumulated fiscal losses fiskal akhir tahun 539.985.797.315 505.754.275.916 at the end of the year