Beban pajak lanjutan Tax expense continued Aset pajak tangguhan - neto Deferred tax assets - net
c. Beban pajak lanjutan
c. Tax expense continued
Sampai dengan tanggal laporan keuangan konsolidasian ini, masa mulai berlakunya penerapan PP No. 77 Tahun 2013 tersebut masih dalam proses pembahasan dan peraturan terkait masa transisi dari PP No. 77 Tahun 2013 tersebut masih belum diterbitkan, sehingga kepastian pemenuhan persyaratan transisi sesuai dengan PP No.77 Tahun 2013 masih perlu diklarifikasi lebih lanjut. Manajemen akan terus melakukan pemantauan terkait kepastian pemenuhan persyaratan transisi ini. Manajemen berkeyakinan bahwa BNI akan memenuhi semua persyaratan untuk memperoleh fasilitas penurunan tarif pajak penghasilan untuk tahun pajak 2013. Oleh karena itu, pajak penghasilan badan BNI untuk tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012 telah dihitung dengan menggunakan tarif pajak 20. Up to the date of this consolidated financial statements, the effective date of GR No. 77 Year 2013 is still in discussion process and the regulation on the transition period of GR No. 77 Year 2013 is not yet issued, therefore the confirmation on the fulfillment of the transition requirements in accordance with GR No. 77 Year 2013 is still need to be further clarified. Management will continue to monitor the certainty of the fulfillment of these transition requirements. Management believes that BNI will fulfill all the requirements to obtain income tax reduction for 2013 fiscal year. Therefore, the BNIs corporate income tax for the years ended 31 December 2013 and 2012 are calculated using the tax rate of 20.d. Aset pajak tangguhan - neto
d. Deferred tax assets - net
Aset pajak tangguhan pada tanggal-tanggal 31 Desember 2013 dan 2012 merupakan pengaruh beda pajak dengan rincian sebagai berikut: The deferred tax assets as of 31 December 2013 and 2012 represent the tax effects on the following: 2013 Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited charged to consolidated Dibebankan Saldo awal statement of ke ekuitas Saldo akhir Beginning comprehensive Charged to Ending balance income equity balance Cadangan kerugian penurunan nilai aset produktif- pinjaman Allowance for impairment losses yang diberikan 2,186 71,548 - 73,734 on earning assets - loans Cadangan imbalan kerja 215,177 21,070 - 236,247 Allowance for employee benefits Cadangan kerugian penurunan nilai aset produktif - selain Allowance for impairment losses pinjaman yang diberikan 70,679 1,198 - 71,877 on other assets other than loans Rugi yang belum direalisasi atas efek-efek yang tersedia Unrealized loss on available- untuk dijual 19,900 - 710,406 730,306 for-sale-securities Cadangan hukum, kecurangan fraud dan lainnya 7,883 5,848 - 13,731 Allowance for legal, fraud and others Rugi yang belum direalisasi atas efek Unrealized loss on trading yang diperdagangkan 1,186 541 - 1,727 securities Penyusutan aset tetap 50,259 5,516 - 44,743 Depreciation of fixed assets Aset pajak tangguhan BNI - neto 262,380 37,375 710,406 935,411 Net deferred tax assets - BNI Aset pajak tangguhan Net deferred tax assets - Entitas Anak - neto 57,295 51,051 Subsidiaries Aset pajak tangguhan Net consolidated deferred tax konsolidasian - neto 319,675 986,462 assets 423 2013 Annual Report BNI DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah, unless otherwise stated 26. PERPAJAKAN lanjutan 26. TAXATION continuedParts
» Loan Disbursement Organization and Human Resources
» 130.2 8.9 The approval on BNI Business Plan RBB and RBB Supervision Report
» 14.17 The approval on BNI Business Plan RBB and RBB Supervision Report
» Operational Risk Pandu Djajanto
» Strategic Risk Pandu Djajanto
» Compliance Risk Pandu Djajanto
» Reputational Risk Pandu Djajanto
» Firman Wibowo bni ar 2013 th
» Pendirian Bank Establishment of the Bank
» Rekapitalisasi lanjutan Recapitalization continued Kuasi-reorganisasi Quasi-reorganisation
» Organisasi Organizational and Management Structure
» Entitas Anak Subsidiaries GENERAL INFORMATION continued
» Entitas Anak lanjutan Subsidiaries continued
» Dasar Basis of preparation of the consolidated
» Perubahan kebijakan akuntansi lanjutan Changes in accounting policies continued
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Prinsip konsolidasian Principles of consolidation
» Transaksi dalam mata uang asing dan
» Efek-efek dan Obligasi Pemerintah lanjutan Marketable Efek-efek yang dibelidijual dengan janji
» Instrumen keuangan derivatif lanjutan Derivative financial instruments continued
» Pinjaman yang diberikan lanjutan Loans continued
» Liabilitas segera Obligations due immediately Simpanan nasabah Deposits from customers
» Simpanan nasabah lanjutan Deposits from customers continued
» Simpanan dari bank lain Deposits from other banks
» Kontrak asuransi Insurance contract
» Kontrak asuransi lanjutan Insurance contract continued
» Perpajakan lanjutan Taxation continued
» IKHTISAR SUMMARY Pandu Djajanto
» PENGGUNAAN USE OF CRITICAL ACCOUNTING ESTIMATES
» KAS CASH KAS lanjutan CASH continued GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan jenis dan mata uang lanjutan
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Berdasarkan peringkat lanjutan By rating continued
» Berdasarkan jenis dan mata uang By type and currency
» Fasilitas pembiayaan dengan perusahaan Informasi Other significant information relating to
» ASET LAIN-LAIN –NETO OTHER ASSETS – NET
» ASET TETAP lanjutan FIXED ASSETS continued
» Beban pajak lanjutan Tax expense continued
» Beban pajak lanjutan Tax expense continued Aset pajak tangguhan - neto Deferred tax assets - net
» Berdasarkan jenis lanjutan By type continued
» LIABILITAS LAIN-LAIN OTHER LIABILITIES MODAL SAHAM SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL continued
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» Type of relationships and related parties
» Type of relationships and related parties Pinjaman yang diberikan Loans
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued RISIKO KREDIT CREDIT RISK
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO LIKUIDITAS LIQUIDITY RISK
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued RISIKO PASAR MARKET RISK
» RISIKO PASAR lanjutan MARKET RISK continued
» RISIKO OPERASIONAL OPERATIONAL RISK
» RISIKO OPERASIONALlanjutan OPERATIONAL RISK continued
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued NILAI WAJAR
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» AKTIVITAS JASA LAINNYA OTHER ACTIVITIES
» AKTIVITAS JASA LAINNYA lanjutan OTHER ACTIVITIES continued
» RENCANA BARANG MODAL CAPITAL EXPENDITURE COMMITMENTS PROGRAM PENGGANTI MANAGEMENT -
» PROGRAM PENGGANTI MANAGEMENT - Pandu Djajanto
» PROGRAM PENGGANTI MANAGEMENT - KREDIT KELOLAAN CHANNELING LOANS
» NILAI TERCATAT INSTRUMEN KEUANGAN THE CARRYING AMOUNT OF FINANCIAL
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