BEBAN TANGGUHAN - HAK ATAS TANAH DEFERRED CHARGES - LANDRIGHTS

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 48 18. PERPAJAKAN lanjutan 18. TAXATION continued Pajak Tangguhan Deferred Tax Pajak tangguhan dibebankan dikreditkan ke laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: Deferred tax charged credited to consolidated statements of comprehensive income is as follows: 2012 2011 Perusahaan Company Rugi fiskal 336.409.596 585.723.561 Fiscal loss Entitas Anak 12.957.546.252 - Subsidiaries Manfaat pajak 12.621.136.656 585.723.561 Tax benefit Beban manfaat pajak tangguhan untuk Entitas Anak berasal dari rugi fiscal, imbalan kerja, asset tetap, penyisihan penurunan nilai piutang dan efek penerapan PSAK 50 dan 55. Aset pajak tangguhan disajikan di neraca merupakan jumlah bersih setelah diperhitungkan dengan Liabilitas pajak tangguhan dari masing-masing entitas usaha, dengan rincian sebagai berikut: Deferred tax expense income for Subsidiary come from fiscall loss, employment benefits, property and equipment, allowance for impairment losses on receivables and effect of adoption of PSAK 50 and 55. Deferred tax assets are presented in the consolidated statement of financial position net of deferred tax liabilities of each entities, with details as follows: 2012 2011 Perusahaan Company Rugi fiskal 1.702.767.755 2.039.177.351 Fiscal loss Entitas anak Subsidiaries Rugi fiskal 329.253.332 - Fiscal loss Imbalan kerja 4.709.533.093 - Employee benefit Aset tetap 185.461.609 - Fixed Asset Aset pajak tangguhan 6.556.092.571 2.039.177.351 Deferred tax assets Rekonsiliasi antara manfaat beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total income tax benefit expense and the amounts computed by applying the effective tax rates to income before tax is as follows: 2012 2011 Laba rugi sebelum pajak menurut Income before tax per laporan laba komprehensif consolidated statements of konsolidasian 157.385.474.491 52.334.156.625 comprehensive 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 Income loss before income tax Laba rugi Perusahaan sebelum pajak 66.467.603.566 7.027.476.804 of the Company Beban pajak dengan tarif yang berlaku 16.616.900.892 1.756.869.201 Tax expense at prevailing tax rates Pengaruh pajak atas: Tax effect of: Laba penjualan investasi saham 5.434.461.035 943.204.875 Gain on sale investment Pendapatan yang telah dikenakan Income subjected to final tax pajak final setelah dikurangi net of related expenses alokasi beban yang bersangkutan 10.846.030.261 7.255.417.569 allocation Beban pajak Perusahaan 336.409.596 585.723.561 Tax expense of the Company Pajak penghasilan final Perusahaan 1.223.584.542 163.413.194 Final income tax of the Company Beban manfaat pajak Entitas Anak 2.469.424.630 1.140.289.426 Tax expense benefit of the Subsidiaries Pajak penghasilan final Entitas Anak 7.333.642.804 6.537.438.510 Final income tax of the Subsidiaries Beban manfaat pajak 11.363.061.572 6.739.585.062 Tax expense benefit 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 49 18. PERPAJAKAN lanjutan 18. TAXATION continued Surat Pemberitahuan Tahunan SPT Pajak Penghasilan telah disampaikan kepada Kantor Pajak sampai dengan tahun fiskal 2012 dan 2011 dan telah sesuai dengan taksiran laba rugi fiskal yang diungkapkan dalam laporan keuangan. Semua Utang pajak dan pendapatan kena pajaklaba fiskal telah dihitung dengan baik dan dilaporkan kepada Kantor Pajak sesuai dengan laporan keuangan auditan Perusahaan dan Entitas Anak. Annual corporate income tax until fiscal year 2012 and 2011 have been submitted to Tax Office according to the estimated taxable income fiscal loss stated in the financial statements. All tax payable and taxable income were computed fairly and reported to Tax Office based on Company and Subsidiaries audited financial statements. Laba kena pajak hasil rekonsiliasi menjadi dasar dalam pengisian SPT Tahunan PPh Badan. The reconciliation of company taxable income is basis for of corporate tax returns filed. 19. BIAYA MASIH HARUS DIBAYAR 19. ACCRUED EXPENSES Rincian sebagai berikut : The details are as follows : 2012 2011 Gaji, bonus dan tunjangan 9.233.419.514 - Salaries, bonus and benefits Bunga 6.946.367.094 - Interest expense Listrik, air dan telepon 1.327.520.729 1.318.213.440 Electricity, water and telephone Biaya hotel ruangan 477.503.508 - Hotel - Room expense Jasa professional 517.875.000 457.875.000 Profesional fees Biaya hotel keuangan 250.000.000 - Hotel financing expense Lain-lain 4.925.269.868 - Others Jumlah 23.677.955.713 1.776.088.440 Total 20. PENDAPATAN DITERIMA DI MUKA 20. UNEARNED REVENUES Akun ini merupakan pendapatan diterima di muka atas sewa dan jasa pelayanan dengan rincian sebagai berikut: This account represents rental and service charge received in advance with details as follows: 2012 2011 Penyewaan ruang perkantoran Office space rental Pihak berelasi Catatan 34 26.343.947.316 1.429.845.503 Related parties Note 34 Pihak ketiga Third parties PT Mediacitra Indostar 7.500.000.000 - PT Mediacitra Indostar PT Bank DKI 1.413.977.000 1.310.767.000 PT Bank DKI PT Asuransi Jiwa Sequis Life 274.000.000 - PT Asuransi Jiwa Sequis Life PT Total Info 234.843.667 - Total Info PT Mandiri Persero Tbk 216.611.200 164.643.300 PT Mandiri Persero Tbk PT Bank Central Asia Tbk 205.228.800 183.372.467 PT Bank Central Asia Tbk PT BFI Finance Indonesia 132.440.000 132.440.003 PT BFI Finance Indonesia PT Bank Negara Indonesia PerseroTbk 106.241.667 - PT Bank Negara Indonesia PerseroTbk Hotel 179.958.332 - Hotel PT BRI Persero Tbk - 195.000.000 PT BRI Persero Tbk Lain-lain masing-masing Others each bellow than 100 dibawah 100 juta 1.789.095.239 1.085.886.093 million Sub jumlah 12.052.395.905 3.072.108.863 Sub total Jumlah 38.396.343.221 4.501.954.366 Total