DEPOSITS FROM OTHER BANKS

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 572 – Schedule 23. PERPAJAKAN lanjutan

23. TAXATION continued c.

Beban Pajak Penghasilan c. Income Tax Expenses Manfaat beban pajak penghasilan terdiri dari: Income tax benefit expense consist of: 2016 2015 Bank Bank Pajak kini 22,275,740 39,493,860 Current tax Manfaat beban Deferred tax Pajak tangguhan 20,365,139 31,585,885 benefitexpense Jumlah 1,910,601 7,907,975 Total Entitas Anak Subsidiary Pajak kini - - Current tax Pajak tangguhan 9,410,289 7,983,785 Deferred tax Jumlah 9,410,289 7,983,785 Total Konsolidasian Consolidated Pajak kini 22,275,740 39,493,860 Current tax Pajak tangguhan 29,775,428 39,569,670 Deferred tax Jumlah 7,499,688 75,810 Total Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan penghasilan kena pajak yang dihitung oleh Bank adalah sebagai berikut: The reconciliation between income before income tax as shown in the consolidated statement of profit or loss and other comprehensive income with taxable income of the Bank is as follows: 2016 2015 Laba sebelum beban pajak Income before income tax expense penghasilan menurut laporan laba per consolidated statement of rugi dan penghasilan profit or loss and other komprehensif lain konsolidasian 92,860,786 78,008,976 comprehensive income Bagian rugi neto Equity in net loss of Entitas Anak 27,884,175 31,984,949 Subsidiary Eliminasi dan penyesuaian 3,038 1,363,880 Elimination and adjustment Laba sebelum pajak penghasilan - Entitas Income before income tax - Induk Bank 120,747,999 111,357,805 Parent Company Bank Beda waktu: Timing differences: Imbalan pasca kerja 7,625,052 7,681,345 Post-employment benefits Accrue bonuses, professional Cadangan bonus, jasa fees and promotion profesional dan promosi 1,376,956 1,702,126 expenses Beban penyisihan kerugian Provision for impairment penurunan nilai aset keuangan losses on financial and dan non- keuangan 72,458,552 116,960,071 non-financial assets Beda tetap: Permanent differences: Biaya pajak 2,134,370 1,450,410 Tax expenses Tunjangan karyawan 14,209,716 2,346,774 Employees’ allowance Biaya pemasaran 15,473,797 6,897,033 Marketing expenses Denda 7,100 8,703 Penalty Representasi, jamuan Representative, entertainment dan biaya lainnya 923,458 522,457 and other expenses Sumbangan 279,569 286,735 Donation Pendapatan dividen Dividend income and reksadana yang dikenakan sale of mutual funds pajak final 149,718,471 134,895,723 subject to final tax Biaya operasional lainnya 3,584,863 43,657,704 Other operating expense Penghasilan kena pajak 89,102,961 157,975,440 Taxable income PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 573 – Schedule 23. PERPAJAKAN lanjutan

23. TAXATION continued c.

Beban Pajak Penghasilan lanjutan c. Income Tax Expenses continued 2016 2015 Beban pajak penghasilan kini: Current tax expense: Bank 22,275,740 39,493,860 Bank Entitas Anak - - Subsidiary Beban pajak kini - Current tax expense - konsolidasian 22,275,740 39,493,860 consolidated Dikurangi: Less: Pajak penghasilan pasal 25: Income tax article 25: Bank 19,511,463 32,310,066 Bank Entitas Anak - - Subsidiary Utang pajak kini - Income tax payables - Bank 2,764,277 7,183,794 Bank Entitas Anak - - Subsidiary 2,764,277 7,183,794 Rekonsiliasi atas beban pajak penghasilan Bank dengan perkalian laba akuntansi Bank sebelum beban pajak penghasilan dan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between the Bank’s income tax expense and the accounting income before tax expense and prevailing tax rate is as follows: 2016 2015 Laba konsolidasian Consolidated income sebelum pajak penghasilan 92,862,633 78,008,976 before income tax Pajak dihitung dengan tarif Tax calculated at applicable pajak yang berlaku 23,215,659 19,502,244 tax rates Dampak pajak penghasilan pada: Tax effects of: - Beban yang tidak dapat Expenses not deductible - dikurangkan untuk tujuan pajak 28,276,400 19,590,507 for tax purposes - Entitas Anak 2,438,947 12,453 Subsidiary - Manfaatbeban pajak Income tax penghasilan-neto 7,499,688 75,810 benefitexpense-net Penghasilan kena pajak hasil rekonsiliasi diatas merupakan dasar dalam pengisian Surat Pemberitahuan SPT Tahunan PPh Badan Perseroan untuk tahun yang berakhir 31 Desember 2016. Perhitungan pajak penghasilan badan untuk tahun yang berakhir tanggal 31 Desember 2015 adalah sesuai dengan SPT Tahunan Perseroan. Taxable income results from above reconciliation are the basis in filing the Company’s annual Tax Return SPT of Corporate Income Tax for the year ended 31 December 2016. The calculations of income tax for the years ended 31 December 2015 conform to the Company’s Annual Tax Return.