Utang pajak Taxes payable

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 577– Schedule 21. PERPAJAKAN lanjutan

21. TAXATION continued c. Beban Pajak Penghasilan lanjutan

c. Income Tax Expenses continued

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: 2014 2013 Laba konsolidasian Consolidated income sebelum pajak penghasilan 121,532,701 311,950,209 before income tax Pajak dihitung dengan tarif Tax calculated at applicable pajak yang berlaku 30,383,175 77,987,552 tax rates Dampak pajak penghasilan pada: Tax effects of: - Beban yang tidak dapat Expenses not deductible - dikurangkan untuk tujuan pajak 15,148,188 9,220,664 for tax purposes - Entitas Anak 6,255,379 1,232,063 Subsidiary - - Penyesuaian aset pajak tangguhan Adjustment deferred tax - fiskal tahun 2013 5,657,009 - asset for fiscal year 2013 15,833,357 67,534,825 Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2014 di atas adalah suatu perhitungan sementara yang dibuat untuk tujuan akuntansi dan dapat berubah pada waktu Bank menyampaikan Surat Pemberitahuan “SPT” tahunannya. The corporate tax calculation for the year ended 31 December 2014 was a preliminary estimate made for accounting purpose and is subject to revision when the Bank files its Annual Corporate Income Tax Return. Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2013 sesuai dengan SPT tahunannya. The corporate tax calculation for the year ended 31 December 2013 conforms with the Bank’s annual tax returns. d. Pajak tangguhan d. Deferred tax 2014 1 Januari January Dibebankan dikreditkan ke laporan laba rugi konsolidasian Charged credited consolidated profit or loss Dibebankan dikreditkan ke pendapatan komprehensif lain konsolidasian Charged credited consolidated other comprehensive income 31 Desember December Entitas Induk Parent Company Aset pajak tangguhan: Deferred tax asset: Cadangan bonus dan promosi - 2,100,646 - 2,100,646 Accrued bonuses and promotion Cadangan kerugian penurunan nilai - 7,111,050 - 7,111,050 Allowances for impairment losses Imbalan pasca kerja 8,073,501 1,531,510 - 9,605,011 Post-employment benefits Liabilitas pajak tangguhan: Deferred tax liability Keuntungankerugian yang belum Unrealized gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 3,753,329 - 3,886,434 133,105 securities Asetliabilitas pajak Deferred tax asset tangguhan Bank - Neto 11,826,830 10,743,206 3,886,434 18,683,602 liability Bank – Net PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 578– Schedule 21. PERPAJAKAN lanjutan

21. TAXATION continued d. Pajak tangguhan

d. Deferred tax

2014 lanjutancontinued 1 Januari January Dibebankan dikreditkan ke laporan laba rugi konsolidasian Charged credited consolidated profit or loss Dibebankan dikreditkan ke pendapatan komprehensif lain konsolidasian Charged credited consolidated other comprehensive income 31 Desember December Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 1,637,997 6,298,799 - 7,936,796 liability subsidiary – Net Jumlah aset pajak tangguhan Total consolidated deferred konsolidasian 13,464,827 17,042,005 3,886,434 26,620,398 tax assets 2013 1 Januari January Dibebankan dikreditkan ke laporan laba rugi konsolidasian Charged credited consolidated profit or loss Dibebankan dikreditkan ke pendapatan komprehensif lain konsolidasian Charged credited consolidated other comprehensive income 31 Desember December Entitas Induk Parent Company Aset pajak tangguhan: Deferred tax asset: Post-employment Imbalan pasca kerja 5,445,469 2,628,032 - 8,073,501 benefits Liabilitas pajak tangguhan: Deferred tax liability: Keuntungankerugian yang belum Unrealized gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 22,930,643 - 26,683,972 3,753,329 securities Deferred tax asset Asetliabilitas pajak liability - tangguhan - neto 17,485,174 2,628,032 26,683,972 11,826,830 net Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 1,083,714 467,298 86,985 1,637,997 liability subsidiary – Net Jumlah aset pajak tangguhan Total consolidated deferred konsolidasian 16,401,460 3,095,330 26,770,957 13,464,827 tax assets e. Surat Ketetapan Pajak e. Tax Assessments Surat Ketetapan Pajak Tahun 2008 Tax Assessment Letters Year 2008 Kantor Pelayanan Pajak telah melakukan pemeriksaan untuk tahun 2008 dan menerbitkan Surat Ketetapan Pajak SKP atas kurang bayar pajak penghasilan badan, pajak penghasilan pasal 4 ayat 2, 21, 23, 26 dan Pajak Pertambahan Nilai tertanggal 16 Desember 2011 sebesar Rp 13.658.147 termasuk denda dan bunga. Jumlah kurang bayar berdasarkan SKP tersebut telah dibukukan sebagai beban tahun berjalan Catatan 35 serta disajikan sebagai bagian dari akun Utang Pajak. The Tax Office had conducted a tax audit for fiscal year 2008 and issued the Tax Assessment Letters SKP for underpayments on corporate income tax, income taxes articles 4 2, 21, 23, 26 and Value Added Tax dated 16 December2011 amounting to Rp 13,658,147 including penalties and interest. The underpayment based on SKP has been recorded as expense in the current year Note 35 and presented as part of the Taxes Payable account.