Hutang pajak lebih bayar pajak Taxes payable overpayment of tax

Annual Report 2008 BNI 281 The original consolidated financial statements included herein are in Indonesian language. PT BANK NEGARA INDONESIA PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2008 dan 2007 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, 2008 and 2007 Expressed in millions of Rupiah, unless otherwise stated 23. PERPAJAKAN lanjutan

23. TAXATION continued b. Beban pajak lanjutan

b. Tax expense continued

2008 2007 Consolidated income before Laba sebelum beban pajak tax expense as reported sebagaimana disajikan dalam in the consolidated laporan laba rugi konsolidasian 1.932.385 1.481.140 statements of income Laba rugi sebelum pajak - Income loss before income tax - anak perusahaan 26.641 4.360 subsidiaries Laba sebelum pajak penghasilan - BNI 1.959.026 1.476.780 Income before income tax - BNI Perbedaan temporer Temporary differences Penyisihan pembalikan penyisihan Provision reversal of provision kerugian aktiva produktif - for losses on earning assets - selain pinjaman yang diberikan 358.153 87.355 other than loans Penyisihan kerugian aktiva produktif - pinjaman yang Provision for losses on diberikan 1.100.118 800.390 earning assets - loans Penyusutan aset tetap 108.685 88.894 Depreciation of fixed assets Penyisihan imbalan kerja 142.836 484.859 Provision for employee benefits Penyisihan pembalikan penyisihan Provision reversal of provision legal, fraud, dan lainnya 32.055 15.745 for legal, fraud, and others Jumlah perbedaan temporer 1.524.477 1.271.043 Total temporary differences Perbedaan tetap Permanent differences Penyisihan kerugian aktiva Provision for losses on earning produktif dan non-produktif 142.333 130.602 and non-earning assets Kenikmatan karyawan 41.684 13.051 Employees’ fringe benefits Kerugian atas penyertaan saham 67.692 299.154 Investment loss Lain-lain 33.993 9.975 Others Jumlah perbedaan tetap 285.702 452.782 Total permanent differences Penghasilan kena pajak - BNI 3.769.205 3.200.605 Taxable income - BNI Beban pajak penghasilan tahun berjalan dan taksiran hutang pajak penghasilan BNI adalah sebagai berikut: Taxable income for the current year and the estimated corporate income tax payable is as follows: 2008 2007 Beban pajak penghasilan sesuai Income taxes based on the tarif pajak yang berlaku applicable tax rates tarif progresif progressive rates 10 x Rp50 5 5 10 x Rp50 15 x Rp50 7 7 15 x Rp50 30 x Rp3.769.105 1.130.731 - 30 x Rp3,769,105 30 x Rp3.200.505 - 960.152 30 x Rp3,200,505 Beban pajak kini 1.130.743 960.164 Current tax expense Pajak dibayar di muka 761.972 1.050.695 Prepaid tax Hutang lebih bayar pajak Income tax payable penghasilan - BNI 368.771 90.531 overpayment - BNI