Aset liabilitas pajak tangguhan - neto Deferred tax assets liabilities - net

Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Maret 2016 dan 31 Desember 2015 Serta Periode Yang Berakhir Pada tanggal 31 Maret 2016 dan 2015 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and December 31, 2015 And For the Period Then ended March 31, 2016 and 2015 Expressed in millions of rupiah, unless otherwise stated 132 26. PAJAK PENGHASILAN lanjutan 26. INCOME TAX continued

c. Aset liabilitas pajak tangguhan - neto lanjutan

c. Deferred tax assets liabilities – net

continued Pengaruh pajak atas perbedaan temporer yang signifikan antara pelaporan keuangan dan pajak adalah sebagai berikut: lanjutan The tax effects on significant outstanding temporary differences between financial and tax reporting purposes are as follows: continued 31 Maret 31 Desember March 31, 2016 December 31, 2015 Aset liabilitas pajak tangguhan - Deferred tax assets liabilities - dampak dari laporan laba rugi effect from consolidated statement dan penghasilan komprehensif of income and other lain konsolidasian lanjutan comprehensive income continued Penyisihan imbalan kerja 36.713 38.438 Penyisihan kerugian kredit 82.162 70.442 Provision for loan losses Perubahan nilai wajar Changes in fair value surat berharga held-for-trading diperdagangkan 5.441 2.116 marketable securities Penyisihan kerugian aset Provision for losses non produktif dan aset on non-earning assets produktif selain dari kredit and earning assets yang diberikan 860 860 other than loan 14.982 13.383 Aset liabilitias pajak tangguhan - dampak dari Deferred tax assets liabilities ekuitas - effect from equity Pengukuran kembali imbalan pasti 31.412 31.412 Remeasurement of define benefit 16.430 18.029 Entitas anak 1.384 10.938 Subsidiaries Aset pajak tangguhan - neto 17.814 28.967 Deferred tax assets - neto Rincian pendapatan beban pajak tangguhan - neto dengan memperhitungkan pengaruh beda temporer pada tarif pajak adalah sebagai berikut: The details of deferred tax benefit expense – net computed by computing the effect of temporary differences on tax rate are as follows: 31 Maret 31 Desember March 31, 2016 December 31, 2015 Penyisihan beban Corporate Social Provision for Corporate Social Responsibility 3.541 3.376 Responsibility Penghargaan kerja 746 1.797 Gratuity Penyisihan imbalan kerja 1.725 2.757 Provision for employee benefits Penyisihan kerugian kredit 11.719 12.678 Provision for loan losses Perubahan nilai wajar surat berharga Changes in fair value held-for-trading diperdagangkan 7.557 1.348 marketable securities Penyisihan kerugian aset non produktif dan aset produktif selain dari kredit Provision for losses on non-earning assets yang diberikan - - on non-earning assets other than loan 1.600 3.400 Entitas anak - 1.725 Subsidiaries 1.600 5.125 Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Maret 2016 dan 31 Desember 2015 Serta Periode Yang Berakhir Pada tanggal 31 Maret 2016 dan 2015 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and December 31, 2015 And For the Period Then ended March 31, 2016 and 2015 Expressed in millions of rupiah, unless otherwise stated 133 26. PAJAK PENGHASILAN lanjutan 26. INCOME TAX continued