IMBALAN KERJA EMPLOYEE BENEFITS
30. PENDAPATAN BEBAN NON OPERASIONAL - BERSIH
30. NON-OPERATING INCOME EXPENSE - NET
Enam Bulan yang Berakhir pada Tanggal-Tanggal Six Months Ended Tahun yang Berakhir pada Tanggal 31 Desember 2012 Year Ended December 31, 2012 Tahun yang Berakhir pada Tanggal 31 Desember 2011 Year Ended December 31, 2011 31 Desember 2012 December 31, 2012 30 Juni 2012 June 30, 2012 Laba penjualan aset tetap Catatan 15 304 401 705 331 Gain on sale of fixed assets Note 15 Laba rugi penjualan agunan yang diambil alih Catatan 16 90 41 131 327 Gain loss on sale of foreclosed assets Note 16 Lain-lain 446 813 1.259 1.356 Others Jumlah 52 371 423 1.360 Total 31. BEBAN OPERASI 31. OPERATING EXPENSES Enam Bulan yang Berakhir pada Tanggal-Tanggal Six Months Ended Tahun yang Berakhir pada Tanggal 31 Desember 2012 Year Ended December 31, 2012 Tahun yang Berakhir pada Tanggal 31 Desember 2011 Year Ended December 31, 2011 31 Desember 2012 December 31, 2012 30 Juni 2012 June 30, 2012 Imbalan kerja Catatan 24 17.396 17.285 34.681 27.255 Employee benefits Note 24 Sewa 16.706 15.103 31.809 30.115 Rent Keamanan 14.462 13.470 27.932 23.735 Security Pengembangan karyawan 10.390 5.758 16.148 18.857 Training Listrik, gas dan air 6.711 4.874 11.585 10.420 Electricity, gas and water Jasa profesional 4.191 4.220 8.411 9.523 Professional fee Komunikasi 5.403 4.168 9.571 8.943 Communication Barang cetakan 1.807 3.417 5.224 5.024 Printing Teknologi dan Informasi 2.797 1.645 4.442 4.578 Lain-lain 68.917 42.953 111.870 92.271 Others Jumlah 148.780 112.893 261.673 230.721 Total Jumlah beban sewa kepada pihak berelasi disajikan dalam Catatan 35. Total rent expenses to related parties are presented in Note 35. 32. BEBAN UMUM DAN ADMINISTRASI 32. GENERAL AND ADMINISTRATIVE EXPENSES Enam Bulan yang Berakhir pada Tanggal-Tanggal Six Months Ended Tahun yang Berakhir pada Tanggal 31 Desember 2012 Year Ended December 31, 2012 Tahun yang Berakhir pada Tanggal 31 Desember 2011 Year Ended December 31, 2011 31 Desember 2012 December 31, 2012 30 Juni 2012 June 30, 2012 Pemeliharaan 17.724 17.630 35.354 34.560 Maintenance Pemasaran dan promosi 8.258 8.889 17.147 21.806 Marketing and promotion Penyusutan Catatan 15 35.624 6.789 42.413 15.436 Depreciation Note 15 Lain-lain 7.439 47 7.486 1.145 Others 69.045 33.355 102.400 72.947 PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 serta Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and Six Months Ended June 30, 2012 Expressed in million Rupiah, unless otherwise stated 96 33. PERPAJAKAN 33. TAXATION a. Utang Pajak a. Taxes Payable 31 Desember 2012 December 31, 2012 30 Juni 2012 June 30, 2012 31 Desember 2011 December 31, 2011 Pajak Penghasilan PPh Income Tax Pasal 4 ayat 2 5.613 9.997 7.865 Article 4 2 Pasal 21 3.437 1.880 3.923 Article 21 Pasal 23 886 324 296 Article 23 Pasal 25 671 2.391 3.306 Article 25 Pasal 26 10 10 - Article 26 Pasal 29 - 5.741 - Article 29 Pajak Pertambahan Nilai PPN 15 18 5 Value Added Tax VAT Jumlah Utang Pajak 10.632 20.361 15.395 Total Taxes Payable Besarnya pajak yang terutang ditetapkan berdasarkan perhitungan pajak yang dilakukan sendiri oleh wajib pajak self assessment. Kantor Pelayanan Pajak dapat melakukan pemeriksaan atas perhitungan pajak tersebut dalam waktu sepuluh tahun sejak terutangnya pajak yang bersangkutan. Taxes payable are based on self assessment made by the Bank. The tax authorities can examine the Bank‟s tax liability calculation within ten years from the time the taxes became due. b. Pajak Penghasilan b. Income Taxes Manfaat beban pajak penghasilan terdiri dari: Income tax benefit expense consist of: 31 Desember 2012 December 31, 2012 30 Juni 2012 June 30, 2012 31 Desember 2011 December 31, 2011 Pajak kini 3.040 22.669 33.156 Current Tax Pajak tangguhan 3.421 2.789 7.848 Deffered Tax Jumlah 6.461 19.880 25.308 Total Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif dengan penghasilan kena pajak yang dihitung oleh Bank untuk periode dan tahun yang berakhir pada tanggal 31 Desember 2012, 30 Juni 2012, dan 31 Desember 2011 adalah sebagai berikut: A reconciliation between income before income tax as shown in the comprehensive income statement with taxable income of the Bank for the years ended December 31, 2012, June 30, 2012, and December 31, 2011 are as follows:Parts
» Annual Report Bank Artha Graha 2012
» Komite Audit HARRIS C.J. SIMBOLON
» Komite Pemantau Risiko HARRIS C.J. SIMBOLON
» Komite Remunerasi dan Nominasi
» Rudy Tjandra – Direktur Tugas utama: Mengkoordinir dan memantau pelaksanaan
» Komite Kredit Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Loan Committee Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Risk Management Committee Information Technology Steering Committee
» Pengawasan aktif Direksi dan Dewan Komisaris
» Kebijakan dan Prosedur Kebijakan dan prosedur penerapan program APU
» Active supervision of the Board of Directors and the Board of Commissioners
» Policy and Procedure Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Pengendalian Intern Satuan Kerja Audit Intern SKAI telah melakukan
» Sistem Informasi Manajemen Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sumber Daya Manusia dan Pelatihan
» Internal Audit Internal Audit Unit SKAI conducts regular
» Management Information System Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Human Resources and trainings Trainings in APU and PPT keep on carried out
» Pengawasan aktif Dewan Komisaris dan Direksi Dewan Komisaris dan Direksi bertanggung jawab
» Active supervision of the Board of Commissioners
» Kecukupan kebijakan, prosedur dan penetapan limit
» Kecukupan proses identiikasi, pengukuran,
» Adequacy of policy, procedure and decision limit
» Adequacy of risk identiication, measurement, monitoring and control process including risk
» Sistem pengendalian intern yang menyeluruh Sistem pengendalian intern Bank yang handal dan
» Risiko Pasar Perhitungan Risiko Pasar dengan menggunakan Market Risk
» Risiko Operasional Penerapan Manajemen Risiko untuk Risiko
» Operational Risk Overall Internal Control System
» Risiko Likuiditas Overall Internal Control System
» Liquidity Risk Overall Internal Control System
» Risiko Hukum Overall Internal Control System
» Legal Risk Overall Internal Control System
» Risiko Strategis Overall Internal Control System
» Strategic Risk Overall Internal Control System
» Risiko Kepatuhan Penerapan Manajemen Risiko untuk Risiko
» Compliance Risk Overall Internal Control System
» Risiko Reputasi Overall Internal Control System
» Reputation Risk Overall Internal Control System
» Aktiva ProduktifPerkreditan Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sumber Dana Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Earning AssetsCredit matters Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Source of Funds Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Pendirian dan Informasi Umum Bank Establishment and General Information of
» Pendirian dan Informasi Umum Bank lanjutan
» Establishment and General Information of the Bank continued
» Susunan Pengurus Bank Composition of the Bank’s Management
» Susunan Pengurus Bank lanjutan Composition of the Bank’s Management
» Penawaran Umum Saham Bank Public Offering of the Bank’s Shares
» Penawaran Umum Saham Bank lanjutan Public Offering of the Bank’s Shares
» a. Dasar Penyusunan Laporan Keuangan
» Basis of Financial Statements Preparation ii.
» Dasar Penyusunan Laporan Keuangan lanjutan
» Basis of Financial Statements Preparation continued
» Pernyataan Kepatuhan lanjutan SUMMARY OF ACCOUNTING POLICIES continued
» Perubahan Kebijakan Akuntansi yang Signifikan
» Change in Significant Accounting Policies
» Perubahan Kebijakan Akuntansi yang Signifikan lanjutan
» Change in Significant Accounting Policies continued
» Penjabaran Mata Uang Asing Foreign Currency Translations
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued
» Kas dan Setara Kas Cash and Cash Equivalent
» Giro Wajib Minimum The Minimum Statutory Reserve
» Giro pada Bank Indonesia dan Bank Lain Current Accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan Bank Lain
» Placements with Bank Indonesia and Other Banks
» Penempatan pada Bank Indonesia dan Bank Lain lanjutan
» Placements with Bank Indonesia and Other Banks continued
» Surat-surat Berharga Securities SUMMARY OF ACCOUNTING POLICIES continued
» Surat-surat Berharga continued Securities continued
» Instrumen Derivatif Derivative Instruments
» Instrumen Derivatif lanjutan Derivative Instruments continued
» Kredit yang Diberikan lanjutan Loans continued
» Penurunan Nilai Aset Keuangan dan Aset Non-Keuangan lanjutan
» Impairment of Financial and Non-Financial Assets continued
» Penyertaan Saham Investments in Shares of Stock
» Tagihan dan liabilitas akseptasi Acceptances Receivable and Payable
» Aset Tetap lanjutan Fixed Assets continued
» Biaya Dibayar Dimuka dan Aset Lain-lain Prepaid Expenses and Other Assets
» Agunan yang Diambil Alih Foreclosed Assets
» Liabilitas Segera Liabilities Immediately Payable
» Simpanan Nasabah Deposits from Customers
» Simpanan dari Bank Lain Deposits from Other Banks
» Pinjaman yang Diterima Borrowing
» Pinjaman yang Diterima lanjutan Borrowing continued
» Pinjaman Subordinasi Subordinated Loan
» Pendapatan dan Beban Bunga Interest Income and Expense
» Pendapatan dan Beban Bunga lanjutan Interest Income and Expense continued
» Pendapatan dan Beban Provisi dan Komisi Fees and Commissions Income and
» Pendapatan dan Beban Operasional Lainnya Other Operating Incomes and Expenses
» Perpajakan Taxation SUMMARY OF ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF ACCOUNTING POLICIES continued
» PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG PENTING
» SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES
» PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG PENTING lanjutan
» SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES continued
» KAS CASH Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK INDONESIA lanjutan CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan mata uang dan bank By currency and bank
» By currency and bank continued
» Perubahan penyisihan kerugian penurunan nilai
» Movements in allowance for impairment losses
» Average annual interest rates
» Berdasarkan jenis, mata uang dan bank By type, currency, and bank By type,
» Berdasarkan sisa umur jatuh tempo By remaining maturity period
» Tingkat bunga rata-rata per tahun The average interest rate per annum
» SURAT-SURAT BERHARGA Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» By purpose, type and currency
» Perincian surat-surat berharga berharga berdasarkan tujuan, penerbit, dan peringkat
» Berdasarkan sisa umur jatuh tempo By remaining period to maturity
» Berdasarkan surat berharga pemerintah dan bukan pemerintah
» By government and non-government securities.
» Jangka waktu dan kisaran tingkat bunga per tahun surat-surat berharga adalah sebagai
» Manajemen berpendapat bahwa tidak terdapat
» f. Management believes that there is no
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLE AND PAYABLE
» TAGIHAN DAN LIABILITAS DERIVATIF lanjutan DERIVATIVE RECEIVABLE AND PAYABLE continued
» PENDAPATAN BUNGA MASIH AKAN DITERIMA ACCRUED INTEREST RECEIVABLES
» Berdasarkan jenis, mata uang dan hubungan By Type, currency dan relation
» Berdasarkan jenis, mata uang dan hubungan lanjutan
» By Type, currency dan relation continued
» Berdasarkan sektor ekonomi By Economic Sector
» Berdasarkan sektor ekonomi lanjutan By Economic Sector continued
» Berdasarkan jangka KREDIT YANG DIBERIKAN lanjutan LOANS continued
» Berdasarkan sisa umur jatuh tempo By Maturity Term
» Berdasarkan klasifikasi individual dan kolektif
» By individual and collective classification
» Kredit yang direstrukturisasi Restructed loans
» Penyisihan kerugian penurunan nilai Allowance for Impairment Losses
» Berdasarkan Kolektibilitas By Collectibility
» Dalam laporan Batasan Maksimum Pemberian
» In the Legal Lending Limits LLL report
» Rasio kredit bermasalah - bersih pada tanggal
» The ratio of non-performing loans - net on the
» Kredit dijamin antara lain dengan deposito
» Loans secured such as by time deposits, land
» Pada tanggal 31 Desember 2012, 30 Juni 2012,
» As of December 31, 2012, June 30, 2012, and
» TAGIHAN DAN PENYERTAAN DALAM BENTUK SAHAM INVESTMENT IN SHARES OF STOCK
» PENYERTAAN DALAM BENTUK SAHAM lanjutan
» INVESTMENT IN SHARES OF STOCK continued
» AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- LAIN lanjutan
» FORECLOSED ASSETS AND OTHER ASSETS continued
» SIMPANAN NASABAH CUSTOMER DEPOSITS
» SIMPANAN NASABAH lanjutan CUSTOMER DEPOSITS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» PINJAMAN DITERIMA BORROWING Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» PINJAMAN DITERIMA lanjutan BORROWING continued
» PINJAMAN SUBORDINASI SUBORDINATED LOANS
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOANS continued
» BUNGA MASIH HARUS DIBAYAR ACCRUED INTEREST PAYABLE
» OTHER LIABILITIES Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» MODAL SAHAM DAN MODAL DISETOR LAINNYA
» CAPITAL STOCK AND OTHER PAID – IN CAPITAL
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» INTEREST INCOME Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» BEBAN BUNGA INTEREST EXPENSES
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» PENDAPATAN BEBAN NON OPERASIONAL - BERSIH
» NON-OPERATING INCOME EXPENSE - NET
» BEBAN OPERASI OPERATING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» Pajak Penghasilan Income Taxes
» Pajak Penghasilan lanjutan Income Taxes continued
» Pajak Tangguhan Deffered Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» LABA PER SAHAM EARNINGS PER SHARE
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI
» INFORMATION ABOUT TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI lanjutan
» INFORMATION ABOUT TRANSACTIONS AND BALANCES
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KREDIT PENERUSAN DARI BANK INDONESIA CHANNELLING
» PEMULIHAN BEBAN PENYISIHAN KERUGIAN PENURUNAN NILAI ASET KEUANGAN DAN
» POSISI DEVISA NETO NET OPEN POSITION
» POSISI DEVISA NETO lanjutan NET OPEN POSITION continued
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Pengawasan aktif Dewan Komisaris dan Direksi
» Board of Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sufficiency of policy, procedure and limit setting
» Kecukupan kebijakan, prosedur dan penetapan limit lanjutan
» Sufficiency of policy, procedure and limit setting continued
» Kecukupan proses Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sistem pengendalian intern yang menyeluruh
» A comprehensive system of internal control
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit Credit Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan Credit Risk continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Pasar Market Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Pasar lanjutan Market Risk continued
» Risiko Pasar lanjutan Market Risk continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Operational Risks Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Risiko Operasional lanjutan Operational Risks continued
» Risiko Reputasi Reputation Risks
» Risiko Reputasi lanjutan Reputation Risks continued
» Risiko Hukum lanjutan Legal Risk continued
» Risiko Kepatuhan Compliance Risk
» Risiko Kepatuhan lanjutan Compliance Risk continued
» Risiko Stratejik Strategic Risks
» Risiko Stratejik lanjutan Strategic Risks continued
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued
» RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET
» EARNING ASSETS RATIO OF TOTAL ASSETS
» OTHER IMPORTANT INFORMATIONS Rudy Tjandra – Director Main duty: To coordinate and monitor overall
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