Nilai tercatat diamortisasi dari pinjaman
15. TAXATION continued b.
Bebanmanfaat pajak penghasilan lanjutanb. Income tax expensebenefit continued
2014 2013 Laba sebelum pajak penghasilan 484,547 887,528 Income before tax Perbedaan waktu: Temporary differences: Perbedaan penyusutan Difference between depreciation komersial dan pajak 10,680 3,048 per book and per tax Perbedaan cadangan Difference between allowance kerugian penurunan nilai for impairment losses per komersial dan pajak 357,231 159,369 book and per tax Penyisihan untuk bonus 7,676 16,550 Provision for bonuses Keuntungankerugian yang Unrealised belum direalisasi gainloss on atas efek-efek dan marketable securities Obligasi Pemerintah 33,914 38,556 and Government Bonds Penyisihan imbalan kerja Provision for employee karyawan 22,346 20,982 benefits 342,659 238,505 Perbedaan tetap: Permanent differences: Biaya-biaya yang tidak dapat dikurangkan 80,497 31,587 Non-deductible expenses Laba kena pajak tahun berjalan 907,703 1,157,620 Taxable income for the year Beban pajak penghasilan 226,926 289,405 Income tax expense Dikurangi: Less: Pajak penghasilan dibayar dimuka: Prepaid income tax: Pasal 25 214,866 272,676 Article 25 Pajak penghasilan badan Corporate income tax kurang bayar 12,060 16,729 underpayment Perhitungan pajak penghasilan badan untuk tahun yang berakhir 31 Desember 2014 di atas adalah suatu perhitungan sementara yang dibuat untuk tujuan akuntansi dan dapat berubah pada waktu Bank menyampaikan Surat Pemberitahuan Tahunan SPT pajaknya. The above corporate income tax calculation for the year ended 31 December 2014 is a preliminary estimate made for accounting purposes and is subject to revision when the Bank lodges its annual corporate tax return SPT. Perhitungan pajak penghasilan badan untuk tahun yang berakhir 31 Desember 2013 sesuai dengan Surat Pemberitahuan Tahunan SPT Bank. The corporate income tax calculation for the year ended 31 December 2013 is in accordance with the Bank’s annual corporate tax return SPT.Parts
» DBS Indonesia Full Year 2014 Accounts
» Dasar penyusunan laporan keuangan
» Changes to the statements of financial
» Financial assets Financial assets and liabilities A. Aset keuangan
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar Determination of fair value
» Penentuan nilai wajar lanjutan Determination
» Penghentian pengakuan Derecognition Financial assets
» Foreign currency translation ACCOUNTING POLICIES
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan
» Instrumen keuangan derivatif ACCOUNTING POLICIES
» Derivative financial instruments ACCOUNTING POLICIES
» Pinjaman yang diberikan ACCOUNTING POLICIES
» Penyisihan kerugian aset non-produktif
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Simpanan nasabah dan simpanan dari
» Pinjaman yang diterima ACCOUNTING POLICIES
» Fee and commission income and expense
» Cadangan kerugian penurunan nilai aset
» Imbalan pensiun Pensions USE OF CRITICAL ACCOUNTING ESTIMATES
» KEBIJAKAN AKUNTANSI PENGGUNAAN KAS
» CURRENT DBS Indonesia Full Year 2014 Accounts
» Berdasarkan mata uang PLACEMENTS WITH BANK INDONESIA AND
» By currency PLACEMENTS WITH BANK INDONESIA AND
» Berdasarkan kolektibilitas Bank Indonesia
» By collectibility as per Bank Indonesia
» Berdasarkan jenis dan mata uang
» Cadangan kerugian penurunan nilai Allowance for impairment losses
» GIRO PADA BANK LAIN PLACEMENTS WITH BANK INDONESIA AND EFEK – EFEK OBLIGASI PEMERINTAH
» GOVERNMENT BONDS DBS Indonesia Full Year 2014 Accounts
» DERIVATIVE RECEIVABLES AND PAYABLES
» By currency ACCEPTANCE RECEIVABLES
» Pinjaman yang direstrukturisasi LOANS continued e.
» Restructured loans LOANS continued e.
» Pinjaman sindikasi LOANS continued e.
» Syndicated loans LOANS continued e.
» Nilai tercatat diamortisasi dari pinjaman
» FIXED ASSETS continued 2013 DBS Indonesia Full Year 2014 Accounts
» OTHER ASSETS continued DBS Indonesia Full Year 2014 Accounts
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax payable PERPAJAKAN TAXATION
» Beban pajak penghasilan PERPAJAKAN TAXATION
» Income tax expense PERPAJAKAN TAXATION
» Income tax expensebenefit continued
» TAXATION continued c. DBS Indonesia Full Year 2014 Accounts
» Administrasi pajak di Indonesia
» Tax administration in Indonesia
» Simpanan nasabah yang diblokir sebagai
» Nilai tercatat diamortisasi dari simpanan
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» DEPOSITS FROM OTHER BANKS continued 2014
» LIABILITAS AKSEPTASI ACCEPTANCE PAYABLES
» PINJAMAN YANG DITERIMA BORROWING
» BORROWING continued DBS Bank Ltd. Singapore
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» OTHER LIABILITIES continued 2014 DBS Indonesia Full Year 2014 Accounts
» Beban imbalan kerja karyawan
» Employee benefits expense PENYISIHAN IMBALAN KERJA KARYAWAN PROVISIONS FOR EMPLOYEE BENEFITS
» Penyisihan imbalan kerja karyawan
» Provisions for employee benefits
» SHARE CAPITAL DBS Indonesia Full Year 2014 Accounts
» SHARE CAPITAL continued PENDAPATAN BUNGA INTEREST INCOME
» INTEREST EXPENSE DBS Indonesia Full Year 2014 Accounts
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN GAJI DAN TUNJANGAN SALARIES AND ALLOWANCE EXPENSES
» SALARIES AND DBS Indonesia Full Year 2014 Accounts
» Berdasarkan jenis KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» By type KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» Berdasarkan jenis lanjutan COMMITMENTS AND
» By type continued COMMITMENTS AND
» Berdasarkan kolektibilitas COMMITMENTS AND
» By collectibility COMMITMENTS AND
» NET OPEN POSITION DBS Indonesia Full Year 2014 Accounts
» Pihak-pihak The Bank entered into certain transactions
» Aset RELATED PARTY TRANSACTIONS continued a.
» Assets RELATED PARTY TRANSACTIONS continued a.
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» Komitmen RELATED PARTY TRANSACTIONS continued d.
» RISK MANAGEMENT continued a.
» RISK MANAGEMENT continued b.
» RISK MANAGEMENT continued c.
» Risiko operasional Operational risk
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