Utang Pajak Rekonsiliasi Fiskal

827 Laporan Tahunan Bank SULUTGO 2016 | Annual Report Bank SULUTGO 2016 PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED ON 31 DESEMBER 2016, 2015 SERTA 1 JANUARI 2015 DECEMBER 31, 2016, 2015 AND JANUARY 1, 2015 Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated

18. PERPAJAKAN Lanjutan

18. TAXATION Continued

Akun ini terdiri dari : This account consists of : b. Rekonsiliasi Fiskal Lanjutan b. Fiscal Reconsiliation Continued Jumlah pindahan Amount to transferred Sumbangan kepada karyawan Donations to employees Sumbangan dan zakat Donation and alms Pajak-pajak sanksi administrasi, denda, Bunga dll Taxes administration fee, fine, interest exc Penyisihan Penurunan Nilai Aset Keuangan Allowance for Impairment of Financial Assets Pembayaran Uang Lainnya Payment of Others Non-operasi lainnya Other non-operating Biaya promosi Promotion expense Beban Corporate Social Responbility Corporate Social Responbility Expense Koreksi Negatif Negative Corection Bunga Hasil Reksadana Terproteksi Interest Results on Protected Mutual Funds Perubahan nilai wajar MTMSB diperdagangkan Changes in fair value of traded MTMSB Jumlah perbedaan permanen Total permanent differences Jumlah koreksi fiskal Total fiscal corrections Laba fiskal Fiscal profit Dibulatkan Rounded Taksiran penghasilan kena pajak 25 Estimated taxable income of 25 Pajak dibayar dimuka Prepaid taxes PPh pasal 23 Income tax art 23 PPh pasal 25 Income tax art 25 Jumlah Total Jumlah taksiran PPh badan kurang bayar Total estimated underpayment for corporate tax c. Beban Pajak c. Tax expenses Penghasilan beban pajak terdiri dari : Income expenses tax consists of : Pajak kini Current tax Manfaat Beban Pajak tangguhan Deferred Tax Expense Benefit Pajak penghasilan terkait dengan komponen - Income Tax Relating to Components of pendapatan komprehensif lainnya Other Comprehensive Income Jumlah Total d. Aset Liabilitas pajak tangguhan d. Deffered tax assets liability Jasprod 2016 Incentive 2016 Jasprod 2015 Incentive 2015 Tantiem 2016 Tantiem 2016 Tantiem 2015 Tantiem 2015 Dana kesejahteraan 2016 Welfare funds 2016 Dana kesejahteraan 2015 Welfare funds 2015 Uang pengabdian Reserve award Kewajiban manfaat karyawan Employee benefit karyawan benefit Jumlah Total 13.637.021.015 4.625.317.329 5.550.791.271 23.813.129.615 796.308.661 796.308.661 - - 5.673.934.404 3.050.409.575 5.550.791.271 14.275.135.250 2.388.925.983 2.388.925.983 - - - 3.251.588.988 - 3.251.588.988 2.388.925.983 2.388.925.983 - - - 3.034.816.389 - 3.034.816.389 2.388.925.983 2.388.925.983 - - - 3.251.588.988 - 3.251.588.988 31 Desember 2016 December 31, 2016 31 Desember 2015 December 31, 2015 Dikreditkan ke Laporan Laba Rugi dan Penghasilan Komprehensif Lain Credited to the Statements of Profit Loss and Other Comprehensif Income Dikreditkan ke Laporan Laba Rugi dan Penghasilan Komprehensif Lain Credited to the Statements of Profit Loss and Other Comprehensif Income 31 Desember 2016 December 31, 2016 4.625.317.329 527.577.552 5.550.791.271 47.052.653 78.649.693.400 61.375.772.545 Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak. Deffered tax is calculated based on the affect of temporary differences between carrying amount of asset and liability in financial statements with tax based. 31 Desember December 31, 2016 2015 88.825.802.000 61.950.402.750 82.263.436.493 57.834.124.272 82.263.436.493 57.834.124.272 6.562.365.507 4.116.278.478 355.303.208.000 247.801.611.000 88.825.802.000 61.950.402.750 - - 75.998.140.298 59.240.800.813 97.684.644.258 59.471.125.735 355.303.208.290 247.801.611.300 14.276.077.391 13.310.869.121 593.233.000 20.000.000.000 15.383.184.833 20.225.010.450 - - - 11.461.086.793 871.958.665 9.698.396.628 4.120.421.491 31 Desember December 31, 2016 2015 21.913.478.459 19.848.559.513 6.151.350.000 1.088.992.023 17.008.551.885 30.504.161.425 828 Laporan Tahunan Bank SULUTGO 2016 | Annual Report Bank SULUTGO 2016 PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED ON 31 DESEMBER 2016, 2015 SERTA 1 JANUARI 2015 DECEMBER 31, 2016, 2015 AND JANUARY 1, 2015 Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated

18. PERPAJAKAN Lanjutan