Powering The Way To Promote Capital Market Deepening PT Kliring Penjaminan Efek Indonesia
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NESIA
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P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN
31 DESEMBER 2014 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan
P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2014 AND FOR YEAR THEN ENDED - Continued
46 - 23. BEBAN ADMINISTRASI
23. ADMINISTRATIVE EXPENSES
2014 2013
Rp Rp
Peralatan kantor 8.074.648.553
7.192.168.221 Office supplies
Pelatihan dan literatur 5.102.155.641
4.161.772.834 Training and library
Rapat 3.499.084.590
3.261.196.531 Meeting
Asuransi 1.896.650.041
1.759.199.135 Insurance
Lainnya 1.871.985.728
1.653.684.234 Others
Jumlah 20.444.524.553
18.028.020.955 Total
24. BEBAN PEMELIHARAAN TEKNOLOGI INFORMASI
24. INFORMATION TECHNOLOGY MAINTENANCE EXPENSE
Akun ini merupakan beban pemeliharaan sistem komputer, perangkat lunak dan perangkat keras.
This account represents expense incurred from the maintenance of computer system, computer
software and hardware.
25. PENDAPATAN INVESTASI 25. INVESTMENT INCOME
2014 2013
Rp Rp
Penghasilan bunga Interest income
Deposito berjangka 41.908.587.784
27.835.686.079 Time deposits
Kupon surat berharga 14.068.226.316
11.926.232.431 Interest on bonds
Jasa giro 261.574.583
6.653.799 Current accounts
Laba rugi belum terealisasi atas Unrealized gain loss on changes in
perubahan nilai w ajar reksadana 29.189.552.894
6.289.187.303 fair value of mutual fund
Jumlah 85.427.941.577
33.479.385.006 Total
26. PAJAK PENGHASILAN 26. TAXATION
Beban pajak Perusahaan terdiri dari: The Company’s tax expense consists of the
following:
2014 2013
Rp Rp
Pajak kini 17.017.584.499
25.013.305.101 Current tax
Pajak final 10.413.196.514
7.148.762.337 Final tax
Pajak tangguhan 2.179.235.346
4.735.519.169 Deferred tax
Beban pajak 25.251.545.667
27.426.548.269 Tax expense
Powering The Way To Promote Capital Market Deepening PT Kliring Penjaminan Efek Indonesia
244
P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN
31 DESEMBER 2014 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan
P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2014 AND FOR YEAR THEN ENDED - Continued
47 -
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif dan laba kena
pajak adalah sebagai berikut: A reconciliation between income before tax per
statements of comprehensive income and taxable income, is as follows:
2014 2013
Rp Rp
Laba sebelum pajak menurut Income before tax per statements
laporan laba rugi komprehensif 122.039.476.722
93.554.905.269 of comprehensive income
Perbedaan temporer: Temporary differences:
Imbalan kerja 2.525.393.000
2.882.915.000 Employment benefits
Depreciation of equipments and Penyusutan aset tetap
5.612.737.382 824.792.677
facilities Imbalan kerja lainnya
578.811.000 15.234.369.000
Other employment benefits Perbedaan yang tidak dapat
diperhitungkan menurut fiskal: Permanent differences:
Beban gaji, honor dan Salaries, honorarium and
tunjangan 12.188.158.360
14.550.458.610 allow ance expenses
Beban administrasi 5.332.719.604
2.067.119.090 Administrative expenses
Beban pengembangan usaha 2.597.790.989
2.472.963.618 Business development expenses
Bagian rugi bersih entitas asosiasi 2.583.759.024
1.915.531.011 Equity in net loss of an associates
Rugi laba yang belum terealisasi Unrealized loss gain in fair value
atas kenaikan nilai w ajar reksadana 29.189.552.894
6.289.187.305 of mutual fund
Penghasilan bunga 56.238.388.683
39.768.572.309 Interest income
Lainnya 39.433.492
29.551.132 Others
Laba kena pajak 68.070.337.996
100.053.220.403 Taxable income
Beban pajak dengan tarif pajak yang berlaku
17.017.584.499 25.013.305.101
Tax expense at applicable tax rates Pajak penghasilan final
10.413.196.514 7.148.762.337
Final income tax Beban pajak kini
27.430.781.013 32.162.067.438
Current tax expense Pajak penghasilan dibayar di muka
Prepaid income taxes Pasal 23
56.611.944 62.276.348
Article 23 Pasal 25
13.629.000.000 23.448.000.000
Article 25 Pajak penghasilan final
10.413.196.514 7.148.762.337
Final income tax Jumlah
24.098.808.458 30.659.038.685
Total Utang pajak
3.331.972.555 1.503.028.753
Income tax payable
Pajak Tangguhan Deferred Tax
Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut:
The details of the Company’s deferred tax assets liabilities are as follows:
Dikreditkan dibebankan
Dikreditkan ke laba rugi
ke laba rugi 1 Januari
Credited charged 31 Desember
Credited 31 Desember
January 1, to income
December 31, to income
December 31, 2013
for the year 2013
for the year 2014
Rp Rp
Rp Rp
Rp Employment benefits
Imbalan pasca kerja 1.978.406.000
720.728.750 2.699.134.750
631.348.250 3.330.483.000
obligation Aset tetap
3.855.809.427 206.198.169
3.649.611.258 1.403.184.346
2.246.426.912 Equipments and facilities
Imbalan kerja lainnya -
3.808.592.250 3.808.592.250
144.702.750 3.953.295.000
Other employment benefits Bersih
1.877.403.427 4.735.519.169
2.858.115.742 2.179.235.346
5.037.351.088 Net