Manfaat beban pajak Tax benefit expense

Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 31 Maret 2015 dan 31 Desember 2014 Serta periode yang berakhir pada tanggal 31 Maret 2015 dan 2014 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014 and for the period ended March 31, 2015 and 2014 Expressed in millions of rupiah, unless otherwise stated 127 25. PAJAK PENGHASILAN lanjutan 25. INCOME TAX continued

b. Manfaat beban pajak lanjutan

b. Tax benefit expense continued

31 Maret 31 Desember March 31, 2015 December 31, 2014 Laba sebelum beban pajak Bank 488.116 1.407.443 Income before tax expense Bank only Beda temporer Temporary differences Pembentukan pembalikan Provision for reversal of kerugian kredit 156.751 35.811 allowance for loan losses Penghargaan kerja 18.289 390 Gratuity Penyisihan pembalikan beban Provision for reversal of Corporate Social Responsibility 15.784 17.083 Corporate Social Responsibility Penyisihan beban imbalan kerja 545 23.599 Provision for employee benefits Penyisihan pembalikan kerugian Provision for reversal of aset non produktif dan possible losses on aset produktif selain non-earning assets and earning kredit yang diberikan dan assets other than loans pembiayaan syariah 7 3.361 and sharia financing Kerugian perubahan nilai surat Loss from changes in fair value of berharga yang diperdagangkan 45.794 51.036 held-for-trading marketable securities 77.436 17.990 Beda tetap Permanent differences Beban yang tidak dapat dikurangkan 21.459 112.006 Non-deductible expenses Laba kena pajak 432.139 1.537.439 Taxable income Beban pajak penghasilan badan 86.428 307.488 Corporate income tax expense Dikurangi pajak dibayar dimuka 52.534 293.679 Less prepaid tax Hutang pajak penghasilan badan 33.894 13.809 Corporate income tax payable Bank akan menyampaikan Surat Pemberitahuan Tahunan untuk tahun 2014 sesuai dengan prinsip self assessment berdasarkan perhitungan tersebut di atas. The Bank will file its Annual Corporate Income Tax Return for 2014 according to the self assessment principle in accordance with the above calculation. Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2014 telah sesuai dengan Surat Pemberitahuan Tahunan yang dilaporkan ke kantor pajak. The calculation of corporate income tax for the year ended December 31, 2014 conforms with the Annual Corporate Income Tax Return reported to the tax office. c. Aset pajak tangguhan - neto c. Deferred tax assets - net Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited charged to the consolidated 31 Desember statement of 31 Maret December 31, comprehensive March 31, 2014 income 2015 Aset liabilitas pajak tangguhan Deferred tax assets liabilities Penyisihan beban Corporate Provision for Corporate Social Responsibility 13.771 3.157 16.928 Social Responsibility Penyisihan imbalan kerja 25.291 109 25.182 Provision for employee benefits Penyisihan kerugian kredit 57.764 31.350 89.114 Provision for loan losses Perubahan nilai wajar Changes in fair value surat berharga held-for-trading diperdagangkan 3.464 9.159 5.695 marketable securities Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 31 Maret 2015 dan 31 Desember 2014 Serta periode yang berakhir pada tanggal 31 Maret 2015 dan 2014 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014 and for the period ended March 31, 2015 and 2014 Expressed in millions of rupiah, unless otherwise stated 128 25. PAJAK PENGHASILAN lanjutan 25. INCOME TAX continued