TAXATION continued d. Pajak
23. TAXATION continued d. Pajak
penghasilan d. Corporate income tax Pajak penghasilan badan dihitung untuk setiap perusahaan sebagai suatu badan hukum yang terpisah laporan keuangan konsolidasi tidak dapat diterapkan dalam perhitungan pajak penghasilan badan. Corporate income tax is calculated for each company as a separate legal entity the consolidated financial statement can not be applied in the calculation of corporate income tax. Berdasarkan Peraturan Menteri Keuangan No. 238PMK.032008 tanggal 30 Desember 2008 tentang Tata Cara Pelaksanaan dan Pengawasan Pemberian Penurunan Tarif Bagi Wajib Pajak Badan Dalam Negeri yang berbentuk Perseroan Terbuka dalam Pasal 2 memutuskan bahwa Wajib Pajak dapat memperoleh Penurunan Tarif Pajak Penghasilan sebesar 5 lima persen lebih rendah dari tarif Pajak Penghasilan Wajib Pajak Badan Dalam Negeri yang berlaku sebagaimana diatur dalam Undang-Undang Perpajakan. Based on Regulation of Ministry of Finance No.238PMK.032008 dated December 30, 2008 on Implementation and Monitoring Procedures for Granting Tax Decrease Rates For Home Affairs Agency in the form of publicly listed companies under Article 2 provides that the taxpayer can obtain the Income Tax rate reduction of 5 five percent lower than the rate of Income Tax Tax Board of the Interior as set forth in Tax Law. Penurunan Tarif Pajak Penghasilan tersebut diberikan apabila Wajib Pajak memenuhi kriteria sebagai berikut: Decrease in income tax rates is given if Tax payer meets the following criteria: 1. Jumlah kepemilikan saham publiknya 40 empat puluh persen atau lebih dari keseluruhan saham yang disetor dan saham tersebut dimiliki paling sedikit oleh 300 Pihak; 2. Masing-masing Pihak yang dimaksud diatas hanya boleh memiliki saham kurang dari 5 lima persen dari keseluruhan saham yang disetor; 3. Ketentuan tersebut harus dipenuhi oleh Wajib Pajak dalam waktu paling singkat 6 enam bulan 183 hari kalendar dalam jangka waktu 1 tahun pajak. 1. The number of public shareholding of 40 forty percent or more of the total paid-up shares and the shares owned by at least 300 Parties; 2. Each Party mentioned above may only have a stake of less than 5 five percent of the total paid-up shares; 3. Such provisions must be met by the taxpayer within a period of 6 six months 183 calendar days within a period of one fiscal year. Berdasarkan Laporan Bulanan Kepemilikan Saham Formulir No.X.H.I-6 Tanggal 2 Januari 2012 dari Biro Administrasi Efek, Datindo Entrycom, atas kepemilikan saham BNI selama tahun 2011, semua kriteria untuk memperoleh fasilitas penurunan tarif pajak tersebut diatas telah terpenuhi. Based on the Monthly Shareholding Report Form No.X.H.I-6 dated January 2, 2012 from the Registrar, Datindo Entrycom, the BNI shares during the year 2011, all of the criteria to obtain a facilities of tax rate decrease mentioned above were met.e. Surat ketetapan pajak
e. Tax assessment letter
Pada bulan Maret 2009, BNI telah menerima Surat Ketetapan Pajak No.KEP-218PJ2009 untuk tahun pajak 2007, yang menetapkan kurang bayar untuk Pajak Pertambahan Nilai Murabahah sebesar Rp150.083 termasuk In March 2009, BNI received Tax Assessment Letter No. KEP-218PJ2009 for fiscal year 2007 for Murabahah value added tax deficiency totaling Rp150,083 including interest and penalties. BNI has filed an objection against the tax assessments in BNI 431 are in Indonesian language. PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, unless otherwise stated 23. PERPAJAKAN lanjutan23. TAXATION continued e. Surat
Parts
» Langkah-langkah Strategis 2011 Bank’s Strategic Direction
» Strategic Initiatives in 2011 Kebijakan Stategis 2011
» Contingency Receivables 2011 Strategic Policies
» Risiko Kredit bni ar 2011 th
» Risiko Likuiditas bni ar 2011 th
» Liquidity Risk bni ar 2011 th
» Risiko Operasional Operational Risk
» Risiko Operasional, perbaikan terhadap Loss Other Risk, Regulatory Capital Allocation RCAP,
» Komite Audit Audit Committee
» GENERAL a. Pendirian bni ar 2011 th
» IKHTISAR KEBIJAKAN bni ar 2011 th
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» CASH GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» CURRENT ACCOUNTS WITH OTHER BANKS a. Berdasarkan mata uang
» PENEMPATAN PADA BANK LAIN DAN BANK PLACEMENTS WITH OTHER BANKS AND BANK INDONESIA continued
» MARKETABLE SECURITIES bni ar 2011 th
» SURAT-SURAT BERHARGA bni ar 2011 th
» DERIVATIVES RECEIVABLE AND PAYABLE continued
» DERIVATIVES RECEIVABLE AND PAYABLE continued PINJAMAN YANG DIBERIKAN LOANS
» LOANS continued a. bni ar 2011 th
» LOANS continued b. Transaksi dengan pihak tertentu lanjutan
» LOANS continued c. Berdasarkan sektor ekonomi lanjutan
» LOANS continued e. bni ar 2011 th
» LOANS continued g. bni ar 2011 th
» LOANS continued i. bni ar 2011 th
» LOANS continued k. bni ar 2011 th
» LOANS continued l. Informasi pokok lainnya sehubungan OBLIGASI PEMERINTAH GOVERNMENT BONDS
» GOVERNMENT BONDS continued a. Berdasarkan jenis dan mata uang lanjutan
» GOVERNMENT BONDS continued a.
» PENYERTAAN SAHAM EQUITY INVESTMENTS EQUITY INVESTMENTS continued
» ASET TETAP FIXED ASSETS FIXED ASSETS continued
» OTHER ASSETS – NET bni ar 2011 th
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY DEPOSITS FROM CUSTOMERS
» DEPOSITS FROM CUSTOMERS continued a. Berdasarkan jenis dan mata uang lanjutan
» DEPOSITS FROM CUSTOMERS continued b.
» LIABILITAS AKSEPTASI ACCEPTANCES PAYABLE ACCEPTANCES PAYABLE continued a.
» ACCEPTANCES PAYABLE c. SURAT-SURAT BERHARGA MARKETABLE SECURITIES ISSUED
» PINJAMAN YANG DITERIMA BORROWINGS BORROWINGS continued a.
» BORROWINGS continued a. Berdasarkan jenis dan mata uang lanjutan
» PERPAJAKAN TAXATION TAXATION continued b. Beban
» TAXATION continued b. Beban pajak lanjutan
» TAXATION continued c. Aset pajak tangguhan
» TAXATION continued e. Surat ketetapan pajak lanjutan LIABILITAS LAIN-LAIN OTHER LIABILITIES
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME APPROPRIATION OF NET INCOME continued
» CADANGAN UMUM DAN WAJIB GENERAL AND LEGAL RESERVES CADANGAN KHUSUS SPECIFIC RESERVES
» SALARIES AND EMPLOYEE BENEFITS BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» EMPLOYEE BENEFITS Program pensiun manfaat pasti
» EMPLOYEE BENEFITS continued Program pensiun manfaat pasti lanjutan
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» EMPLOYEE BENEFITS continued Imbalan kerja jangka panjang lainnya lanjutan
» COMMITMENTS AND CONTINGENCIES TRANSAKSI DENGAN PIHAK BERELASI RELATED PARTY TRANSACTIONS
» RELATED PARTY TRANSACTIONS continued a. Jenis hubungan dan unsur transaksi pihak
» RELATED PARTY TRANSACTIONS continued a.
» RELATED PARTY TRANSACTIONS continued d. Surat berharga lanjutan
» RELATED PARTY TRANSACTIONS continued g. Pinjaman
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST SEGMENT INFORMATION
» SEGMENT INFORMATION continued bni ar 2011 th
» SEGMENT INFORMATION continued RISK MANAGEMENT
» RISK MANAGEMENT continued bni ar 2011 th
» CREDIT RISK continued bni ar 2011 th
» CREDIT RISK continued RISIKO LIKUIDITAS LIQUIDITY RISK
» LIQUIDITY RISK continued bni ar 2011 th
» RISIKO PASAR MARKET RISK MARKET RISK continued
» MARKET RISK continued i Risiko tingkat suku bunga lanjutan
» MARKET RISK continued ii. Risiko mata uang lanjutan
» OPERATIONAL RISK bni ar 2011 th
» OPERATIONAL RISK continued bni ar 2011 th
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» AKTIVITAS JASA LAINNYA OTHER ACTIVITIES
» OTHER ACTIVITIES continued Kegiatan Jasa Kustodian lanjutan
» OTHER ACTIVITIES continued Kegiatan Jasa Kustodian lanjutan HAL-HAL LAINNYA OTHER MATTERS
» OTHER MATTERS continued bni ar 2011 th
» CAPITAL EXPENDITURE COMMITMENTS PROGRAM PENGGANTI MANAGEMENT - EMPLOYEE STOCK
» MANAGEMENT - EMPLOYEE STOCK KREDIT KELOLAAN CHANNELING LOANS
» INFORMASI KEUANGAN TAMBAHAN SUPPLEMENTARY FINANCIAL INFORMATION
» MANAGEMENT’S RESPONSIBILITY ON THE CONSOLIDATED FINANCIAL STATEMENTS 2011
» December December 2011 bni ar 2011 th
» December December December December
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