Manfaat beban pajak Tax benefit expense

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 131 26. PAJAK PENGHASILAN lanjutan 26. INCOME TAX continued b. Manfaat beban pajak lanjutan b. Tax benefit expense continued 31 Maret 31 Desember March 31, 2016 December 31, 2015 Laba sebelum beban pajak Bank 554.804 1.747.577 Income before tax expense Bank only Beda temporer Temporary differences Pembentukan pembalikan Provision for reversal of kerugian kredit 58.597 63.396 allowance for loan losses Penghargaan kerja 3.731 8.986 Gratuity Penyisihan pembalikan beban Provision for reversal of Corporate Social Responsibility 17.707 16.878 Corporate Social Responsibility Penyisihan beban imbalan kerja 8.627 13.785 Provision for employee benefits Penyisihan pembalikan kerugian Provision for reversal of aset non produktif dan possible losses on aset produktif selain non-earning assets and earning kredit yang diberikan - - assets other than loans Kerugian perubahan nilai surat Loss from changes in fair value of berharga yang diperdagangkan 37.787 6.738 held-for-trading marketable securities 7.999 17.009 Beda tetap Permanent differences Beban yang tidak dapat dikurangkan 32.364 131.333 Non-deductible expenses Laba kena pajak 579.169 1.861.901 Taxable income Beban pajak penghasilan badan 115.834 372.380 Corporate income tax expense Dikurangi pajak dibayar dimuka 78.637 294.429 Less prepaid tax Hutang pajak penghasilan badan 37.197 77.951 Corporate income tax payable Bank akan menyampaikan Surat Pemberitahuan Tahunan untuk tahun 2015 sesuai dengan prinsip self assessment berdasarkan perhitungan tersebut di atas. The Bank will file its Annual Corporate Income Tax Return for 2015 according to the self assessment principle in accordance with the above calculation. Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2015 telah sesuai dengan Surat Pemberitahuan Tahunan yang dilaporkan ke kantor pajak. The calculation of corporate income tax for the year ended December 31, 2015 conforms with the Annual Corporate Income Tax Return reported to the tax office. c. Aset liabilitas pajak tangguhan - neto c. Deferred tax assets liabilities - net Pengaruh pajak atas perbedaan temporer yang signifikan antara pelaporan keuangan dan pajak adalah sebagai berikut: The tax effects on significant outstanding temporary differences between financial and tax reporting purposes are as follows: 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 comprehensive income Penyisihan beban Corporate Provision for Corporate Social Responsibility 20.689 17.147 Social Responsibility Penghargaan kerja 3.477 2.730 Gratuity 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