SALES AND REVENUES Agung Podomoro Land

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 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, 2016 AND 2015 AND FOR THE YEARS THEN ENDED Continued - 88 - Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba fiskal adalah sebagai berikut: The reconciliation between profit before tax per consolidated statements of profit or loss and other comprehensive income and taxable income are as follows: 2016 2015 Rp000 Rp000 Laba sebelum pajak menurut laporan Profit before tax per consolidated laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 960.933.911 1.138.920.945 other comprehensive income Pendapatan dividen dari entitas anak Dividend income from subsidiaries dan entitas asosiasi 1.417.886.083 475.833.500 and associates Laba entitas anak sebelum pajak 1.165.028.382 1.238.735.072 Profit before tax of the subsidiaries Bagian laba bersih entitas asosiasi 66.845.644 110.803.136 Share in net income of associates Laba sebelum pajak Perusahaan 1.146.945.968 265.216.237 Profit before tax of the Company Pendapatan yang sudah diperhitungkan atau dibayar pajak penghasilan final 1.151.963.117 288.596.596 Income subject to final tax Rugi sebelum pajak dari pendapatan yang Loss before tax of non-final taxable tidak terutang pajak penghasilan final 5.017.149 23.380.359 income Perbedaan yang tidak dapat Differences which cannot be diperhitungkan menurut fiskal: accounted for by fiscal: Kesejahteraan karyawan 13.967.658 16.288.579 Employee welfare Sumbangan 1.709.050 8.017.000 Donation Denda pajak - 10.264.323 Tax penalty Lain-lain 563.504 456.629 Others Jumlah 16.240.212 35.026.531 Total Laba fiskal tahun berjalan 11.223.061 11.646.172 Taxable income for current year Beban pajak kini 2.805.765 2.911.543 Current tax expense Dikurangi pajak penghasilan dibayar Less repayment of income taxes - dimuka - Pasal 23 895.202 1.259.487 Article 23 Utang pajak penghasilan non final Income tax payable non-final Perusahaan 1.910.563 1.652.056 The Company Entitas anak 902.288 1.915.279 Subsidiaries Utang pajak penghasilan non-final Income tax payable non-final Catatan 20 2.812.851 3.567.335 Note 20 PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 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, 2016 AND 2015 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 Dikreditkan ke penghasilan Dikreditkan ke penghasilan dibebankan komprehensif lain dibebankan komprehensif lain ke laba rugi Credited charged ke laba rugi Credited charged 1 Januari Credited to other 31 Desember Credited to other 31 Desember January 1, charged to comprehensive December 31, charged to comprehensive December 31, 2015 profit or loss income 2015 profit or loss income 2016 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 CPP CPP Cadangan piutang tidak Allowance for impairment tertagih 8.572 8.572 - - 7.325 - 7.325 losses Liabilitas imbalan Post-employment pasca kerja 2.512.243 556.179 363.088 2.705.334 158.911 1.711.999 1.152.246 benefits obligation Aset pajak tangguhan 2.520.815 547.607 363.088 2.705.334 166.236 1.711.999 1.159.571 Deferred tax assets BSP BSP Rugi fiskal 12.271.314 2.380.042 - 14.651.356 2.165.755 - 12.485.601 Fiscal losses Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal 1.585.731 697.845 - 2.283.576 589.716 - 2.873.292 fiscal Aset pajak tangguhan 10.685.583 1.682.197 - 12.367.780 2.755.471 - 9.612.309 Deferred tax assets GPL GPL Rugi fiskal 58.930.674 5.876.821 - 64.807.495 3.082.400 - 61.725.095 Fiscal losses Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal 5.564.620 5.348.203 - 10.912.823 5.390.448 - 16.303.271 fiscal Liabilitas imbalan Post-employment pasca kerja 393.129 264.228 98.181 30.720 6.883 25.304 12.299 benefits obligation Aset pajak tangguhan 53.759.183 264.390 98.181 53.925.392 8.465.965 25.304 45.434.123 Deferred tax assets SAI SAI Rugi fiskal 2.707.341 900.437 - 3.607.778 2.556.672 - 1.051.106 Fiscal losses Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal 215.812 151.982 - 367.794 139.008 - 506.802 fiscal Cadangan piutang tidak Allowance for impairment tertagih - 375.000 - 375.000 93.750 - 468.750 losses Amortisasi sewa tanah 281.250 315.403 - 34.153 34.153 - - Amortization of land lease Aset pajak tangguhan 2.210.279 688.858 - 2.899.137 2.823.583 - 75.554 Deferred tax assets AKS AKS Rugi fiskal 290.222 54.702 - 344.924 344.924 - - Fiscal losses Aset pajak tangguhan 290.222 54.702 - 344.924 344.924 - - Deferred tax assets BPS BPS Rugi fiskal 9.096.830 944.052 - 10.040.882 374.106 - 10.414.988 Fiscal losses Liabilitas imbalan Post-employment pasca kerja 207.128 182.616 70.597 319.147 95.512 21.658 393.001 benefits obligation Aset pajak tangguhan 9.303.958 1.126.668 70.597 10.360.029 469.618 21.658 10.807.989 Deferred tax assets TTLM TTLM Liabilitas imbalan Post-employment pasca kerja - 105.035 18.265 123.300 75.042 8.106 190.236 benefits obligation Aset pajak tangguhan - 105.035 18.265 123.300 75.042 8.106 190.236 Deferred tax assets Jumlah aset pajak tangguhan 78.770.040 4.469.457 513.601 82.725.896 13.679.047 1.767.067 67.279.782 Total deferred tax assets CIP CIP Perbedaan antara Difference between penyusutan komersial commercial and dan fiskal 264.846 94.626 - 359.472 94.626 - 454.098 fiscal Liabilitas pajak tangguhan 264.846 94.626 - 359.472 94.626 - 454.098 Deferred tax liabilities