PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 54 17. PERPAJAKAN lanjutan 17. TAXATION continued b. Utang Pajak b. Taxes Payable 2016 2015 Pajak penghasilan: Income taxes: Pasal 4 2 Final 172.056.406 84.619.756 Article 4 2 - Final Pasal 21 800.839.231 727.749.566 Tax article 21 Pasal 22 41.473.562 206.915.128 Tax article 22 Pasal 23 181.771.237 114.396.867 Tax article 23 Pasal 25 - 22.325.438 Tax article 25 Pasal 29 - 8.724.642.281 Tax article 29 Pajak pertambahan nilai - 160.826.366 Value-added tax Total 1.196.140.436 10.041.475.402 Total c. Beban Pajak Penghasilan c. Income Tax Expense Beban pajak Perusahaan dan Entitas Anak terdiri dari: Tax expense of the Company and Subsidiaries are as follows: 2016 2015 Perusahaan The Company Tangguhan 17.416.289 221.346.515 Deferred Entitas Anak Subsidiaries Kini 29.182.326.250 44.876.683.000 Current Tangguhan 1.172.947.845 1.783.800.677 Deferred 30.355.274.095 46.660.483.677 Konsolidasian Consolidated Kini 29.182.326.250 44.876.683.000 Current Tangguhan 1.190.364.134 2.005.147.192 Deferred Beban Pajak Penghasilan - Neto 30.372.690.384 46.881.830.192 Income Tax Expense - Net Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban pajak penghasilan seperti yang dilaporkan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut: The reconciliation between the income tax expense calculated by applying the applicable tax rate on the income before tax expense as shown in the consolidated statements of profit or loss and other comprehensive income is as follows: 2016 2015 Laba sebelum beban Income before income tax pajak penghasilan menurut expense per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 136.662.997.252 177.962.941.779 other comprehensive income Laba sebelum beban Income before tax expense pajak entitas anak 124.687.234.499 176.308.753.699 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 38.351.118.645 26.651.979.103 subsidiaries Laba sebelum beban Income before income tax expense pajak penghasilan Perusahaan 50.326.881.398 28.306.167.183 of the Company Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 55 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Beban Pajak Penghasilan lanjutan c. Income Tax Expense continued 2016 2015 Pajak dihitung pada tarif Tax calculated based pajak yang berlaku 12.581.720.350 7.076.541.796 on applicable tax rate Pengaruh pajak atas Tax effect of the Company’s beda tetap Perusahaan 13.411.074.833 7.313.481.085 permanent differences Pengaruh pajak atas aset pajak Tax effect of the Company’s tangguhan yang tidak diakui 846.770.772 458.285.804 unrecognized deferred tax asset Total Beban Pajak Penghasilan Total Income Tax Expense Perusahaan 17.416.289 221.346.515 of the Company Total Beban Pajak Penghasilan Total Income Tax Expense Entitas Anak 30.355.274.095 46.660.483.677 of the Subsidiaries Total Beban Pajak Penghasilan Total Income Tax Expense Konsolidasian 30.372.690.384 46.881.830.192 Consolidation d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak atau rugi fiskal adalah sebagai berikut: The reconciliation between income before income tax expense as shown in the consolidated statements of profit or loss and other comprehensive income and estimated taxable income fiscal loss is as follows: 2016 2015 Laba sebelum beban Income before income tax pajak penghasilan menurut expense per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 136.662.997.252 177.962.941.779 other comprehensive income Laba sebelum beban Income before tax expense pajak entitas anak 124.687.234.499 176.308.753.699 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 38.351.118.645 26.651.979.103 subsidiaries Laba sebelum beban Income before income tax expense pajak penghasilan Perusahaan 50.326.881.398 28.306.167.183 of the Company Beda temporer Temporary differences Imbalan kerja karyawan 180.557.303 546.090.191 Employee benefit expense Beban penyusutan 250.222.460 339.295.868 Depreciation expense Beda temporer 69.665.157 885.386.059 Temporary differences Beda tetap Permanent differences Gaji, upah dan tunjangan Salary, wages and lain-lain 126.510.749 446.516.768 other allowances Sumbangan 41.611.664 22.353.690 Donation Hiburan 18.101.803 8.726.339 Entertainment Pendapatan dividen 52.861.962.666 28.660.270.781 Dividend Income Penghasilan yang dikenakan pajak final 996.049.292 1.455.215.585 Income subject to final tax Lain-lain 27.488.411 383.965.229 Others Beda tetap - neto 53.644.299.331 29.253.924.340 Permanent differences - net Taksiran laba kena pajak rugi fiskal 3.387.083.090 1.833.143.216 Estimated taxable income fiscal loss