MEMBERSHIP FEES FROM CLEARING

P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2005 DAN 2004 SERTA UNTUK TAHUN-TAHUN BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2005 AND 2004 AND FOR THE YEARS THEN ENDED - Continued - 22 - 25. PAJAK PENGHASILAN

25. TAXATION

Beban manfaat pajak Perusahaan terdiri dari: The Company’s tax expense benefit consists of the following: 2005 2004 Rp Rp Pajak kini 11.589.940.700 6.768.834.200 Current tax Pajak final 946.495.889 316.514.721 Final Tax Pajak tangguhan 323.090.158 465.291.643 Deferred tax Beban pajak 12.859.526.747 6.620.057.278 Tax expense Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statements of income and taxable income, is as follows: 2005 2004 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi 41.792.362.927 20.756.379.520 of income Perbedaan temporer : Temporary differences Penyusutan 1.327.819.183 1.550.972.144 Depreciation Kewajiban imbalan pasca kerja 250.851.991 - Post-employment benefits obligation Perbedaan yang tidak dapat diperhitungkan menurut fiskal : Permanent differences Beban gaji, honor dan Salaries, honorarium and tunjangan 2.567.747.233 1.675.180.021 allowances Beban umum dan General and administration adminstrasi 637.493.389 489.099.122 expenses Beban pengembangan usaha 413.573.302 35.835.000 Business development expenses Penghasilan bunga 5.716.392.731 2.514.906.306 Interest income Lain-lain 73.652.767 628.554.596 Others Laba kena pajak 38.691.469.695 22.621.114.097 Taxable income Beban pajak dengan tarif pajak yang Tax expense at effective berlaku: tax rates : 10 x Rp 50.000.000 5.000.000 5.000.000 10 x Rp 50,000,000 15 x Rp 50.000.000 7.500.000 7.500.000 15 x Rp 50,000,000 30 x Rp 38.591.469.000 30 x Rp 38,591,469,000 tahun 2005 dan in 2005 and Rp 22,521,114,000 Rp 22.521.114.000 tahun 2004 11.577.440.700 6.756.334.200 in 2004 Beban pajak kini 11.589.940.700 6.768.834.200 Current tax expense Pajak penghasilan final 946.495.889 316.514.721 Final income tax Pajak penghasilan dibayar di muka Prepaid income taxes Pasal 23 3.983.880 3.429.660 Article 23 Pasal 25 5.770.208.504 647.190.670 Article 25 Fiskal 48.000.000 13.000.000 Fiscal Pajak penghasilan final 946.495.889 316.514.721 Final income tax Hutang pajak kini 5.767.748.316 6.105.213.870 Current tax payable P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2005 DAN 2004 SERTA UNTUK TAHUN-TAHUN BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2005 AND 2004 AND FOR THE YEARS THEN ENDED - Continued - 23 - Pajak Tangguhan Deferred Tax Rincian dari aktiva kewajiban pajak tangguhan adalah sebagai berikut: The details of the Company’s deferred tax assets liability are as follows: Dikreditkan dibebankan Dikreditkan ke laporan ke laporan laba rugi laba rugi 1 Januari Credited 1 Januari Credited 31 Desember January 1, charged January 1, charged December 31 , 2004 to income 2005 to income 2005 Rp Rp Rp Rp Rp Kewajiban imbalan Post-employment benefit pasca kerja 138.250.203 - 138.250.203 75.255.597 213.505.800 obligations Aktiva tetap 446.122.099 465.291.643 911.413.742 398.345.755 513.067.987 Equipment and facilities Aktiva pajak tangguhan - bersih 584.372.302 465.291.643 1.049.663.945 323.090.158 726.573.787 Net Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between tax expense and the amount computed by applying the prevailing tax rates to income before tax per statements of income is as follows: 2005 2004 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi 41.792.362.927 20.756.379.520 of income Beban pajak sesuai dengan tarif Tax expense at prevailing pajak yang berlaku 12.520.208.878 6.209.413.856 tax rates Pajak penghasilan final 946.495.889 316.514.721 Final income tax Pengaruh pajak atas beban Tax effect of permanent manfaat yang tidak dapat differences diperhitungkan menurut fiskal : Beban gaji, honor dan Salaries, honorarium and tunjangan 770.324.170 502.554.006 allowances Beban umum dan General and administration administrasi 191.248.017 146.729.737 expenses Beban pengembangan usaha 124.071.991 10.750.500 Business development expense Penghasilan bunga 1.714.917.819 754.471.892 Interest income Lain-lain 22.095.621 188.566.350 Others Beban pajak 12.859.526.747 6.620.057.278 Tax expense