Income Tax Tahunan - Bank Victoria Syariah

132 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated b. Pajak Kini b. Current Tax Rekonsiliasi antara rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain dengan akumulasi rugi fiskal adalah sebagai berikut: A reconciliation between loss before tax per statements of profit or loss and other comprehensive income with accumulated fiscal losses follows: 2016 2015 Rugi sebelum pajak menurut laporan Loss before tax per statements of laba rugi dan penghasilan profit or loss and other komprehensif lain 27.884.175.827 31.984.949.770 comprehensive income Perbedaan temporer: Temporary differences: Pencadangan pemulihan kerugian Allowances reversal for impairment penurunan nilai atas pembiayaan 23.607.989.717 4.062.523.051 losses on financing Pencadangan pemulihan penurunan Allowances reversal for impairment nilai atas aset non-produktif dan losses on non-earning assets lain-lain 929.030.877 1.997.214.265 and others Pemulihan pencadangan kerugian Reversal of impairment penurunan nilai atas aset produktif losses on earning assets other non-pembiayaan - 513.313.205 than financing Imbalan kerja jangka panjang - bersih 911.070.776 1.344.361.463 Long-term employee benefits Amortisasi aset tak berwujud 215.120.932 202.617.313 Amortization of intangible assets Jumlah 21.552.767.132 1.031.643.215 Net Perbedaan tetap: Permanent differences: Gain on sale of property Keuntungan penjualan aset tetap 10.740.391.034 74.412.335 and equipment Lain-lain 983.412.773 124.225.041 Others Rugi fiskal 59.193.921.220 32.966.780.279 Fiscal loss Rugi fiskal dan pajak dibayar dimuka untuk tahun yang berakhir 31 Desember 2015 telah sesuai dengan Surat Pemberitahuan Tahunan SPT yang disampaikan ke Kantor Pelayanan Pajak. Fiscal loss and prepaid tax for the year ended December 31, 2015 conforms with its Annual Corporate Income Tax Return filed loss and prepaid tax. c. Pajak Tangguhan c. Deferred Tax Penghasilan Komprehensif 1 Januari Lain 31 Desember 2016 Other 2016 January 1, Laba Rugi comprehensive December 31, 2016 Profit or Loss income 2016 Aset pajak tangguhan: Deferred tax assets: Imbalan kerja jangka panjang 1.491.397.566 227.767.694 109.825.842 1.609.339.418 Employment benefit liabilities Cadangan kerugian penurunan nilai Allowances for impairment losses aset produktif pembiayaan 2.189.040.088 5.901.997.429 - 3.712.957.341 on financing earning assets Cadangan kerugian penurunan nilai Allowances for impairment losses aset produktif selain pembiayaan 151.172 - - 151.172 on non-financing earning assets Cadangan kerugian penurunan Allowances for impairment losses nilai aset non produktif 642.405.172 232.257.719 - 874.662.891 non-earning assets Biaya amortisasi aset Amortization of intangible tak berwujud 91.718.700 53.780.233 - 145.498.933 assets Rugi fiskal yang dapat dikompensasikan 11.059.819.397 14.798.480.304 - 25.858.299.701 Fiscal loss carry forward Jumlah aset pajak tangguhan - Bersih 15.474.532.095 9.410.288.521 109.825.842 24.774.994.774 Deferred tax assets - net Credited in charged to Dikreditkan dibebankan - 56 - 133 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated Penghasilan Komprehensif 1 Januari Lain 31 Desember 2015 Other 2015 January 1, Laba Rugi comprehensive December 31, 2015 Profit or Loss income 2015 Aset pajak tangguhan: Deferred tax assets: Imbalan kerja jangka panjang 1.250.358.287 336.090.366 95.051.087 1.491.397.566 Employment benefit liabilities Cadangan kerugian penurunan nilai Allowances for impairment losses aset produktif pembiayaan 3.204.670.851 1.015.630.763 - 2.189.040.088 on financing earning assets Cadangan kerugian penurunan nilai Allowances for impairment losses aset produktif selain pembiayaan 128.479.473 128.328.301 - 151.172 on non-financing earning assets Cadangan kerugian penurunan Allowances for impairment losses nilai aset non produktif 143.101.606 499.303.566 - 642.405.172 non-earning assets Biaya amortisasi aset Amortization of intangible tak berwujud 41.064.372 50.654.328 - 91.718.700 assets Rugi fiskal yang dapat dikompensasikan 2.818.124.327 8.241.695.070 - 11.059.819.397 Fiscal loss carry forward Jumlah aset pajak tangguhan - Bersih 7.585.798.916 7.983.784.266 95.051.087 15.474.532.095 Deferred tax assets - net Credited in charged to Dikreditkan dibebankan Manajemen berpendapat bahwa terdapat kemungkinan besar jumlah laba fiskal pada masa mendatang akan memadai untuk mengkompensasi perbedaan yang menimbulkan aset pajak tangguhan tersebut. Management believes that the future taxable income will likely be sufficient to compensate temporary differences giving rise to the deferred tax assets. Rekonsiliasi antara manfaat pajak yang dihitung dengan menggunakan tarif pajak yang berlaku atas rugi akuntansi sebelum pajak penghasilan tidak final dengan manfaat pajak penghasilan seperti yang tercantum dalam laba rugi dan penghasilan komprehensif lain adalah sebagai berikut: A reconciliation between the total tax benefit and the amounts computed by applying the effective tax rate to loss before tax per statements of profit or loss and other comprehensive income follows: 2016 2015 Rugi sebelum beban pajak menurut Loss before tax per statements of laporan laba rugi dan penghasilan profit or loss and other komprehensif lain 27.884.175.827 31.984.949.770 comprehensive income Manfaat pajak penghasilan dengan tarif pajak yang berlaku 6.971.043.957 7.996.237.443 Tax benefit at prevailing tax rate Pengaruh pajak atas perbedaan tetap: Tax effects of permanent differences: Gain on sale of property Keuntungan penjualan aset tetap 2.685.097.758 18.603.084 and equipment Lain-lain 245.853.194 31.056.260 Others Jumlah - bersih 2.439.244.564 12.453.177 Net Jumlah manfaat pajak penghasilan 9.410.288.521 7.983.784.266 Total tax benefit

34. Sifat dan Transaksi Hubungan Berelasi

34. Nature of Relationship and Transactions

with Related Parties Sifat Pihak Berelasi Nature of Relationship PT Bank Victoria International Tbk merupakan pemegang saham utama Bank. PT Bank Victoria International Tbk is majority stockholder of the Bank. - 57 - 134 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated Transaksi Hubungan Berelasi Transactions with Related Parties Saldo dan transaksi dengan pihak-pihak berelasi adalah sebagai berikut: Balances and transactions with related parties are as follows: 2016 2015 Aset Assets Giro pada bank lain Catatan 5 Current accounts with other Banks Note 5 PT Bank Victoria International Tbk 1.899.684 977.684 PT Bank Victoria International Tbk Piutang murabahah Catatan 8 - Murabahah receivables Note 8 - Komisaris, Direktur dan pejabat Commissioners, Directors and eksekutif 2.500.984.290 3.096.756.763 executive officers Pendapatan bagi hasil yang akan diterima Catatan 11 26.092.182 10.284.178 Revenue sharing receivables Note 11 2.528.976.156 3.108.018.625 Persentase terhadap jumlah aset 0,16 0,23 Percentage to total assets Liabilitas Liabilities Simpanan dari bank lain Catatan 18 90.000.000.000 20.000.000.000 Deposit from other banks Note 18 Bagi hasil yang belum Undistributed revenue dibagikan Catatan 19 95.778.203 16.070.038 sharing Note 19 90.095.778.203 20.016.070.038 Persentase terhadap jumlah liabilitas 38,83 18,00 Percentage to total liabilities Dana Syirkah Temporer Temporary Syirkah Funds Deposito mudharabah Catatan 21 28.185.000.000 950.000.000 Mudharabah deposit Note 21 Tabungan mudharabah Catatan 21 589.585.572 765.276.418 Mudharabah saving deposits Note 21 28.774.585.572 1.715.276.418 Persentase terhadap jumlah dana Percentage to temporary syirkah temporer 2,40 0,16 syirkah funds Pendapatan pengelolaan dana oleh Income from funds management by Bank sebagai mudharib Bank as mudharib Pendapatan dari penjualan murabahah 186.944.502 272.938.175 Income from sales of murabahah Pendapatan giro dan deposito Current accounts and deposit pada bank lain 30.062 15.472 with other banks income Jumlah 186.974.564 272.953.647 Total Persentase terhadap jumlah pendapatan pengelolaan dana oleh Bank sebagai Percentage to total income from funds mudharib 0,15 0,19 management by Bank as mudharib Hak pihak ketiga atas bagi hasil dana Third parties shares on returns of syirkah temporer Catatan 25 temprorary syirkah funds Note 25 SIMA 346.115.278 797.002.778 SIMA Deposito mudharabah 18.878.890 66.361.874 Mudharabah deposit Tabungan mudharabah 660.247 3.378.559 Mudharabah saving deposits Jumlah 365.654.415 866.743.210 Total Persentase terhadap hak pihak ketiga Percentage to third parties shares on atas bagi hasil dana syirkah temporer 0,43 0,83 returns of the temporary syirkah funds Beban Operasional lainnya Other Operating income Beban personalia Personnel expenses Gaji, tunjangan, dan THR – Direktur Salary, allowances, and THR - dan pejabat eksekutif 10.236.481.000 13.681.725.666 Directors and executive personnel Honor Dewan Komisaris 1.076.824.870 859.620.000 Remuneration of Board of Commissioners Gaji, tunjangan, dan THR – Komite, Salary, allowances, and THR dan Dewan Pengawas Syariah 486.493.000 796.000.000 Comittee, and Sharia Supervisory Board Jumlah 11.799.798.870 15.337.345.666 Total Persentase terhadap jumlah beban Percentage of total personnel personalia 43,44 58,47 expenses - 58 -