BEBAN GAJI, HONOR DAN TUNJANGAN SALARIES, HONORARIUM AND ALLOWANCE

P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 - Continued - Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain dan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statements of profit or loss and other comprehensive income and taxable income, is as follows: 2015 2014 Rp Rp Laba sebelum pajak menurut Profit before tax per statements laporan laba rugi dan of profit or loss and other penghasilan komprehensif lain 35.210.918.780 112.153.785.208 comprehensive income Perbedaan temporer: Temporary differences: Imbalan kerja 1.223.682.000 1.997.888.000 Employment benefits Depreciation of equipments and Penyusutan aset tetap 5.239.768.572 5.612.737.382 facilities Imbalan kerja lainnya 4.777.700.000 578.811.000 Other employment benefits Perbedaan yang tidak dapat diperhitungkan menurut fiskal: Permanent differences: Beban gaji, honor dan Salaries, honorarium and tunjangan 15.527.293.623 12.188.158.360 allow ance expenses Beban administrasi 10.318.334.173 5.332.719.604 Administrative expenses Beban pengembangan usaha 14.683.557.320 2.597.790.989 Business development expenses Bagian rugi bersih entitas asosiasi 2.294.544.638 2.583.759.024 Equity in net loss of an associates Rugi laba yang belum terealisasi Unrealised loss gain in fair value atas kenaikan nilai w ajar reksadana 16.817.799.710 29.189.552.894 of mutual fund Penghasilan bunga 46.130.729.414 45.825.192.169 Interest income Lainnya 37.124.720 39.433.492 Others Laba kena pajak 39.965.056.978 68.070.337.996 Taxable income Beban pajak dengan tarif pajak yang berlaku 9.991.264.245 17.017.584.499 Tax expense at applicable tax rates Pajak penghasilan dibayar di muka Prepaid income taxes Pasal 23 108.839.070 56.611.944 Article 23 Pasal 25 9.851.999.999 13.629.000.000 Article 25 Jumlah 9.960.839.069 13.685.611.944 Total Kurang bayar pajak penghasilan Income tax underpayment Catatan 15 30.425.176 3.331.972.555 Note 15 Pajak Tangguhan Deferred Tax Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: The details of the Company’s deferred tax assets liabilities are as follows: Diakui pada Dikreditkan Diakui pada Dikreditkan penghasilan dibebankan penghasilan 31 Desember ke laba rugi komprehensif lain 31 Desember ke laba rugi komprehensif lain 31 Desember December 31, Credited Comprehensive December 31, Credited charged Comprehensive December 31, 2013 to income income 2014 to income income 2015 Rp Rp Rp Rp Rp Rp Rp Provisi imbalan Provision of employment kerja 3.463.124.750 499.472.000 409.513.250 4.372.110.000 305.920.500 1.306.982.000 3.371.048.500 benefit obligation Aset tetap 3.649.611.258 1.403.184.346 - 2.246.426.912 1.309.942.143 - 3.556.369.055 Equipments and facilities Imbalan kerja lainnya 3.808.592.250 144.702.750 - 3.953.295.000 1.194.425.000 - 2.758.870.000 Other employment benefi Bersih 3.622.105.742 2.047.359.096 409.513.250 6.078.978.088 2.198.446.643 1.306.982.000 2.573.549.445 Net Disajikan kembali di Catatan 5 As restated in Note 5 SHAPING THE ROADMAP TOWARD QUALIFIED CENTRAL COUNTERPARTY LAPORAN TAHUNAN A N N U A L R E P O RT