PROPERTI INVESTASI INVESTMENT PROPERTIES

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 45 17. UTANG LAIN-LAIN lanjutan 17. OTHER PAYABLES continued Akun ini terdiri dari: This account consists of: 2012 2011 Lain-lain 276.499.480 - Others Service charges 2.417.987.599 - Service charges Lain-lain 6.453.991.622 2.971.339.071. Others Sub jumlah 40.660.844.946 2.971.339.071 Sub total Jumlah 41.771.823.985 4.284.489.854 Total Utang kontruksi terutama merupakan utang atas penambahan kamar hotel di Bali. Contruction payable mainly come from addition of hotel rooms at Bali 18. PERPAJAKAN 18. TAXATION Rincian sebagai berikut: The details are as follows: 2012 2011 Utang Pajak Taxes Payable Pasal Penghasilan Pasal 4 2 Article 4 2 Sewa 3.974.426.437 585.985.398 Rental Konstruksi - 142.279.106 Construction Pajak Penghasilan Pasal 21 1.149.909.677 134.898.351 Article 21 Pajak Penghasilan Pasal 23 459.575.003 7.841.231 Article 23 Pajak Penghasilan Pasal 25 708.817.150 23.485.520 Article 25 Pajak Penghasilan Pasal 29 5.072.757.277 98.770.079 Article 29 Pajak Pertambahan Nilai 751.193.783 640.830.862 Value Added Tax Pajak PB 1 2.770.510.305 - Development Tax PB 1 Jumlah 14.887.189.632 1.634.090.547 Total Beban manfaat pajak Perusahaan dan Entitas Anak terdiri dari: Tax expense benefit of the Company and subsidiaries consists of the following: 2012 2011 Perusahaan The Company Pajak penghasilan final 1.223.584.542 163.413.194 Final income tax Pajak tangguhan 336.409.596 585.723.561 Deferred tax Jumlah 1.559.994.138 422.310.367 Total Entitas Anak Subsidiaries Pajak penghasilan final 7.333.642.804 6.702.033.904 Final income tax Beban pajak kini 15.426.970.882 459.861.525 Current tax expense Pajak tangguhan 12.957.546.252 - Deffered tax Jumlah 9.803.067.434 7.161.895.429 Total Jumlah beban pajak 11.363.061.572 6.739.585.062 Total tax expense 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