BEBAN TANGGUHAN DEFERRED EXPENSES

PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 525 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousand of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued c. Bebanmanfaat pajak penghasilan lanjutan

c. Income tax expensebenefit continued

Rekonsiliasi antara laba sebelum pajak penghasilan dan laba yang dikenakan pajak adalah sebagai berikut: A reconciliation between profit before income tax and the Company’s taxable income is as follows: 2013 2012 Laba sebelum pajak penghasilan 304,700,288 261,574,088 Profit before income tax Beda waktu 15,721,473 4,921,834 Timing differences Beda tetap 7,622,632 2,405,850 Permanent differences Pendapatan yang sudah Revenues subjected to dikenakan pajak final 393,768,382 313,150,364 final income tax Kerugian pajak berjalan 65,723,989 44,248,592 Current tax loss Rugi pajak yang bisa dikompensasi 50,540,723 6,292,131 Tax loss carry forward Akumulasi kerugian pajak 116,264,712 50,540,723 Accumulated tax losses Akumulasi kerugian pajak sebesar Rp 116.264.712 terdiri dari rugi pajak tahun 2013, 2012, dan 2010 masing-masing sebesar Rp 65.723.989, Rp 44.248.592, dan Rp 6.292.131. Accumulated tax losses amounting to Rp 116,264,712 consist of tax loss for fiscal year 2013, 2012, and 2010 amounting to Rp 65,723,989, Rp 44,248,592, and Rp 6,292,131, respectively. d. Aset pajak tangguhan d. Deferred tax asset 2013 Dikreditkan ke laporan Dikreditkan laba rugi ke ekuitas Credited to 1 Januari Credited to statements of 31 Desember January 2013 equity income December 2013 Rugi pajak yang bisa dikompensasi 12,635,181 - 16,430,997 29,066,178 Tax loss carry forward Penyisihan Provision for gaji dan bonus 1,664,064 - 143,011 1,521,053 salaries and bonus Beban penyisihan Provision for employee imbalan kerja 404,443 - 723,699 1,128,142 benefits obligation Perbedaan antara Differences between buku dan pajak accounting and dari nilai buku bersih tax fixed assets aset tetap 288,710 - 3,084 291,794 net book value Provision for impairment Penyisihan penurunan nilai - - 3,346,596 3,346,596 losses Perubahan bersih aset Change in fair value of keuangan tersedia available-for-sale untuk dijual 639,032 639,032 - - financial asset 14,353,366 639,032 20,361,365 35,353,763