Manfaat beban pajak Tax benefit expense

PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 30 September 2013 dan 31 Desember 2012 Serta periode yang berakhir pada tanggal 30 September 2013 dan 2012 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UN-AUDITED September 30, 2013 and December 31, 2012 And for the period ended September 30, 2013 and 2012 Expressed in millions of rupiah, unless otherwise stated 133 25. PAJAK PENGHASILAN lanjutan 25. INCOME TAX continued

b. Manfaat beban pajak lanjutan

b. Tax benefit expense continued

30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Beda temporer Temporary differences Pemulihan kerugian kredit 92.259 331.813 Reversal of allowance for loan losses Penghargaan kerja - - Gratuity Penyisihan beban Corporate Provision for Corporate Social Responsibility 13.993 14.872 Social Responsibility Provision Penyisihan beban imbalan kerja 3.234 18.508 for employee benefits Penyisihan pemulihan kerugian Provision reversal of allowance aset non produktif dan aset for possible losses on produktif selain kredit dan non-earning assets and earning assets pembiayaan syariah 2.565 306 other than loans and sharia financing Kerugian perubahan nilai dari surat Loss from changes in fair value of berharga yang diperdagangkan 13.730 700 held-of-trading marketable securities 92.665 298.827 Beda tetap Permanent differences Beban yang tidak dapat dikurangkan 35.532 31.972 Non-deductible expenses Laba kena pajak 1.474.792 1.231.407 Taxable income Beban pajak penghasilan badan 294.959 246.281 Corporate income tax expense Dikurangi pajak dibayar dimuka 256.868 289.367 Less prepaid tax Hutang pajak tagihan pajak Corporate income tax payable penghasilan badan 38.091 43.086 claim for tax refund Perhitungan pajak penghasilan badan untuk tahun yang periode yang berakhir pada tanggal 30 September 2013 telah sesuai dengan angsuran pajak yang dilaporkan ke kantor pajak. The calculation of corporate income tax for the year period ended September 30, 2013 have been agreed with the Installment of Corporate Income Tax reported to the tax office.

c. Aset pajak tangguhan

c. Deferred tax assets

Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited Dampak charged to the perubahan 31 Desember consolidated tarif 30 September 2012 statement of The effects 2013 December 31, comprehensive of rate September 30, 2012 income changes 2013 Aset liabilitas pajak tangguhan Deferred tax assets liabilities Penyisihan beban corporate Provision for corporate social responsibility 14.817 2.799 - 12.018 social responsibility Penyisihan imbalan kerja 17.684 647 - 18.331 Provision for employee benefit Penyisihan kerugian kredit 66.363 18.452 - 47.911 Provision for loan losses Perubahan nilai wajar Changes in fair value surat berharga held-for-trading diperdagangkan 140 2.746 - 2.606 marketable securities Penyisihan kerugian aset Provision for losses non produktif dan aset on non-earning assets produktif selain dari kredit and earning assets yang diberikan dan other than loan and pembiayaan syariah 1.352 513 - 839 sharia financing 32.650 18.533 - 14.117 Entitas anak 3.635 - - 3.635 Subsidiaries Total 29.015 18.533 - 10.482 Total PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 30 September 2013 dan 31 Desember 2012 Serta periode yang berakhir pada tanggal 30 September 2013 dan 2012 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UN-AUDITED September 30, 2013 and December 31, 2012 And for the period ended September 30, 2013 and 2012 Expressed in millions of rupiah, unless otherwise stated 134 25. PAJAK PENGHASILAN lanjutan 25. INCOME TAX continued