Nilai tercatat diamortisasi dari pinjaman
15. TAXATION continued b.
Beban pajak penghasilan b. Income tax expense 2016 2015 Pajak tahun berjalan 362,338 99,876 Current tax Penyesuaian tahun lalu Adjustment post in respect of lihat Catatan 15d - 11,876 prior year refer to Note 15d Jumlah pajak tahun berjalan 362,338 111,752 Total current tax Pajak tangguhan 140,562 52,611 Deferred tax 221,776 59,141 Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba akuntansi sebelum pajak penghasilan dan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between income tax expense and the theoretical tax amount on the profit before income tax are as follows: 2016 2015 Laba sebelum pajak penghasilan 831,578 102,470 Income before tax Pajak dihitung dengan tarif pajak Tax calculated at applicable yang berlaku 207,895 25,618 tax rates Beban yang tidak dapat dikurangkan Expenses not deductible untuk tujuan pajak: for tax purposes: Biaya-biaya yang tidak dapat dikurangkan 13,881 10,030 Non-deductible expenses Adjustment in respect of Penyesuaian tahun lalu - 11,876 prior years Lain-lain - 11,617 Others 221,776 59,141 Rekonsiliasi antara laba sebelum pajak seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain dan penghasilan kena pajak untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: The reconciliation between income before tax as shown in the statement of profit or loss and other comprehensive income and taxable income for the years ended 31 December 2016 and 2015 is as follows: 2016 2015 Laba sebelum pajak penghasilan 831,578 102,470 Income before tax Perbedaan waktu: Temporary differences: Perbedaan penyusutan Difference between depreciation komersial dan pajak 2,484 8,580 per book and per tax Perbedaan cadangan Difference between allowance kerugian penurunan nilai for impairment losses per komersial dan pajak 482,965 220,783 book and per tax Penyisihan untuk bonus 3,728 26,582 Provision for bonuses PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2016 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 551 – Schedule 15. PERPAJAKAN lanjutan15. TAXATION continued b.
Beban pajak penghasilan lanjutan b. Income tax expense continued 2016 2015 Keuntungankerugian yang belum direalisasi Unrealised gainloss on atas efek-efek dan marketable securities Obligasi Pemerintah 51,656 5,333 and Government Bonds Penyisihan imbalan kerja Provision for employee karyawan 33,841 23,462 benefits 562,250 256,914 Perbedaan tetap: Permanent differences: Biaya-biaya yang tidak dapat dikurangkan 55,527 40,123 Non-deductible expenses Laba kena pajak tahun berjalan 1,449,355 399,507 Taxable income for the year Beban pajak penghasilan 362,338 99,876 Income tax expense Dikurangi: Less: Pajak penghasilan dibayar dimuka: Prepaid income tax: Pasal 25 360,312 79,212 Article 25 Pajak penghasilan badan Corporate income tax kurang bayar 2,026 20,664 underpayment Perhitungan pajak penghasilan badan untuk tahun yang berakhir 31 Desember 2016 di atas adalah suatu perhitungan sementara yang dibuat untuk tujuan akuntansi dan dapat berubah pada waktu Bank menyampaikan Surat Pemberitahuan Tahunan SPT pajaknya. The above corporate income tax calculation for the year ended 31 December 2016 is a preliminary estimate made for accounting purposes and is subject to revision when the Bank lodges its annual corporate tax return SPT. Perhitungan pajak penghasilan badan untuk tahun yang berakhir 31 Desember 2015 sesuai dengan Surat Pemberitahuan Tahunan SPT Bank. The corporate income tax calculation for the year ended 31 December 2015 is in accordance with the Bank’s annual corporate tax return SPT.c. Aset pajak tangguhan
c. Deferred tax assets
2016 Saldo awal Beginning balance Dikreditkan dibebankan ke pos laba rugi Credited charged to profit or loss Dibebankan dikreditkan ke saldo ekuitas Charged credited to equity Saldo akhir Ending balance Asetliabilitas pajak Deferred tax assets tangguhan: liabilities: - Cadangan kerugian penurunan Allowance for impairment - nilai aset keuangan dan aset losses on financial assets yang bukan aset keuangan 48,725 54,818 - 6,093 and non-financial assets - Penghapusan pinjaman yang diberikan 203,694 65,923 - 269,617 Loan writen off - - Penyisihan imbalan Provision for employee - kerja karyawan 34,878 8,460 3,299 46,637 benefitsParts
» Dasar penyusunan laporan keuangan
» Basis SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan pernyataan standar akuntansi
» Changes to the statements of financial
» Changes to the statements of financial Instrumen keuangan Financial instruments
» Aset keuangan Financial assets
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar lanjutan Determination
» Penghentian pengakuan Derecognition Aset dan liabilitas keuangan lanjutan Financial
» Instrumen keuangan lanjutan Financial instruments continued
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan
» Efek-efek dan Obligasi Pemerintah
» Marketable securities and Government
» Instrumen keuangan derivatif SUMMARY OF SIGNIFICANT ACCOUNTING
» Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING
» Instrumen keuangan derivatif lanjutan
» Derivative SUMMARY OF SIGNIFICANT ACCOUNTING
» Tagihan dan liabilitas akseptasi
» Acceptance receivables and payables
» Pinjaman yang diberikan SUMMARY OF SIGNIFICANT ACCOUNTING
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Other SUMMARY OF SIGNIFICANT ACCOUNTING
» Perpajakan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation SUMMARY OF SIGNIFICANT ACCOUNTING
» Perpajakan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Simpanan nasabah dan simpanan dari
» Pinjaman yang diterima SUMMARY OF SIGNIFICANT ACCOUNTING
» Borrowing SUMMARY OF SIGNIFICANT ACCOUNTING
» Liabilitas pensiun SUMMARY OF SIGNIFICANT ACCOUNTING
» Pension obligations SUMMARY OF SIGNIFICANT ACCOUNTING
» Liabilitas pensiun lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Pension obligations continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Surat utang subordinasi SUMMARY OF SIGNIFICANT ACCOUNTING
» Subordinated note SUMMARY OF SIGNIFICANT ACCOUNTING
» Pendapatan dan beban provisi dan komisi
» IKHTISAR PENGGUNAAN DBS Indonesia FS 2016
» Cadangan kerugian penurunan nilai aset Menentukan
» Determining USE OF CRITICAL ACCOUNTING ESTIMATES
» Imbalan pensiun Pensions USE OF CRITICAL ACCOUNTING ESTIMATES
» Berdasarkan mata uang By currency
» Berdasarkan kolektibilitas Bank Indonesia
» By collectibility as per Bank Indonesia
» Berdasarkan mata uang PENEMPATAN PADA BANK INDONESIA DAN
» By currency PENEMPATAN PADA BANK INDONESIA DAN
» Berdasarkan jenis dan mata uang
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» GIRO PADA BANK LAIN EFEK – EFEK OBLIGASI PEMERINTAH
» GOVERNMENT BONDS DBS Indonesia FS 2016
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLES AND PAYABLES
» DERIVATIVE RECEIVABLES AND PAYABLES
» By currency TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» Berdasarkan jenis PINJAMAN YANG DIBERIKAN LOANS
» By type PINJAMAN YANG DIBERIKAN LOANS
» Berdasarkan sektor ekonomi By economic sector
» Pinjaman yang direstrukturisasi LOANS continued d.
» Restructured loans LOANS continued d.
» Pinjaman sindikasi LOANS continued f.
» Syndicated loans LOANS continued f.
» Nilai tercatat diamortisasi dari pinjaman
» FIXED ASSETS 2016 DBS Indonesia FS 2016
» OTHER ASSETS DBS Indonesia FS 2016
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax payable PERPAJAKAN TAXATION
» TAXATION continued b. DBS Indonesia FS 2016
» Aset pajak tangguhan TAXATION continued b.
» Deferred tax assets TAXATION continued b.
» Lain-lain TAXATION continued c.
» Others TAXATION continued c.
» TAXATION continued e. DBS Indonesia FS 2016
» Simpanan nasabah yang diblokir sebagai
» Nilai tercatat diamortisasi dari simpanan
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» ACCEPTANCE PAYABLES DBS Indonesia FS 2016
» PINJAMAN YANG DITERIMA BORROWING
» BORROWING Sumitomo Mitsui Trust Bank Ltd
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» PENYISIHAN IMBALAN KERJA KARYAWAN PROVISIONS FOR EMPLOYEE BENEFITS
» Beban imbalan kerja karyawan
» Employee benefits expense PROVISIONS FOR
» Penyisihan imbalan kerja karyawan
» Provisions for employee benefits
» Mutasi penyisihan imbalan kerja karyawan
» Asumsi-asumsi Key PROVISIONS FOR
» SURAT UTANG SUBORDINASI SUBORDINATED NOTE
» SUBORDINATED NOTE continued DBS Indonesia FS 2016
» PENDAPATAN BUNGA INTEREST INCOME
» INTEREST INCOME continued DBS Indonesia FS 2016
» BEBAN BUNGA INTEREST EXPENSE
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» SALARIES AND ALLOWANCE EXPENSES 2016
» Berdasarkan jenis KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» By type KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» Berdasarkan kolektibilitas KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» By collectability KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» NET OPEN POSITION DBS Indonesia FS 2016
» Pihak-pihak RELATED PARTY TRANSACTIONS
» The Bank entered into certain transactions
» Aset RELATED PARTY TRANSACTIONS continued a.
» Assets RELATED PARTY TRANSACTIONS continued a.
» Liabilitas kepada pihak berelasi
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» RELATED PARTY TRANSACTIONS continued d.
» Commitments RELATED PARTY TRANSACTIONS continued e.
» MANAJEMEN RISIKO RISK MANAGEMENT
» RISK MANAGEMENT continued a.
» RISK MANAGEMENT continued b.
» RISK MANAGEMENT continued c.
» Risiko operasional RISK MANAGEMENT continued c.
» Operational risk RISK MANAGEMENT continued c.
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