Taxes payable INCOME TAX a. Hutang pajak

Laporan Tahunan 2012 ฀Annual฀Report฀•฀ bank bjb 469 Performance Good Corporate The original consolidated financial statements included herein are in the Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 129 25. PAJAK PENGHASILAN lanjutan 25. INCOME TAX continued b. Manfaat beban pajak lanjutan b. Tax benefit expense continued 2012 2011 Beda temporer Temporary differences Pemulihan kerugian kredit 331.813 934 Reversal of allowance for loan losses Penghargaan kerja - 29.027 Gratuity Penyisihan beban Corporate Provision for Corporate Social Responsibility 14.872 3.582 Social Responsibility Provision Penyisihan beban imbalan kerja 18.508 10.380 for employee benefits Penyisihan pemulihan kerugian Provision reversal of allowance aset non produktif dan aset for possible losses on produktif selain kredit dan non-earning assets and earning assets pembiayaan syariah 306 35.072 other than loans and sharia financing Kerugian perubahan nilai dari surat Loss from changes in fair value of berharga yang diperdagangkan 700 - held-of-trading marketable securities 298.827 51.071 Beda tetap Permanent differences Beban yang tidak dapat dikurangkan 31.972 101.764 Non-deductible expenses Laba kena pajak 1.231.407 1.347.917 Taxable income Beban pajak penghasilan badan 246.281 336.979 Corporate income tax expense Dikurangi pajak dibayar dimuka 289.367 336.339 Less prepaid tax Hutang pajak tagihan pajak Corporate income tax payable penghasilan badan 43.086 640 claim for tax refund Bank akan menyampaikan Surat Pemberitahuan Tahunan untuk tahun 2012 sesuai dengan perhitungan tersebut di atas. The Bank will file its Annual Corporate Income Tax Return for 2012 in accordance with the above calculation. Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2011 telah sesuai dengan Surat Pemberitahuan Tahunan yang dilaporkan ke kantor pajak. The calculation of corporate income tax for the year ended December 31, 2011 have been agreed with the Annual Corporate Income Tax Return reported to the tax office. c. Aset pajak tangguhan c. Deferred tax assets Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited charged to the Dampak perubahan 31 Desember consolidated tarif 31 Desember 2011 statement of The effects 2012 December 31, comprehensive of rate December 31, 2011 income changes 2012 Aset liabilitas pajak tangguhan Deferred tax assets liabilities Penyisihan beban corporate Provision for corporate social responsibility 14.804 2.974 2.961 14.817 social responsibility Penyisihan imbalan kerja 17.477 3.702 3.495 17.684 Provision for employee benefit Penyisihan kerugian kredit - 66.363 - 66.363 Provision for loan losses Perubahan nilai wajar Changes in fair value surat berharga held-for-trading diperdagangkan - 140 - 140 marketable securities Penyisihan kerugian aset Provision for losses non produktif dan aset on non-earning assets produktif selain dari kredit and earning assets yang diberikan dan other than loan and pembiayaan syariah 1.614 61 323 1.352 sharia financing 33.895 59.766 6.779 32.650 Entitas anak 3.279 356 - 3.635 Subsidiaries Total 37.174 59.410 6.779 29.015 Total Laporan Tahunan 2012 ฀Annual฀Report฀• bank bjb 470 The original consolidated financial statements included herein are in the Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 130 25. PAJAK PENGHASILAN lanjutan 25. INCOME TAX continued