BEBAN GAJI, HONOR DAN TUNJANGAN SALARIES, HONORARIUM AND ALLOWANCE

Powering The Way To Promote Capital Market Deepening PT Kliring Penjaminan Efek Indonesia 244 P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2014 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND FOR YEAR THEN ENDED - Continued 47 - Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif dan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statements of comprehensive income and taxable income, is as follows: 2014 2013 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi komprehensif 122.039.476.722 93.554.905.269 of comprehensive income Perbedaan temporer: Temporary differences: Imbalan kerja 2.525.393.000 2.882.915.000 Employment benefits Depreciation of equipments and Penyusutan aset tetap 5.612.737.382 824.792.677 facilities Imbalan kerja lainnya 578.811.000 15.234.369.000 Other employment benefits Perbedaan yang tidak dapat diperhitungkan menurut fiskal: Permanent differences: Beban gaji, honor dan Salaries, honorarium and tunjangan 12.188.158.360 14.550.458.610 allow ance expenses Beban administrasi 5.332.719.604 2.067.119.090 Administrative expenses Beban pengembangan usaha 2.597.790.989 2.472.963.618 Business development expenses Bagian rugi bersih entitas asosiasi 2.583.759.024 1.915.531.011 Equity in net loss of an associates Rugi laba yang belum terealisasi Unrealized loss gain in fair value atas kenaikan nilai w ajar reksadana 29.189.552.894 6.289.187.305 of mutual fund Penghasilan bunga 56.238.388.683 39.768.572.309 Interest income Lainnya 39.433.492 29.551.132 Others Laba kena pajak 68.070.337.996 100.053.220.403 Taxable income Beban pajak dengan tarif pajak yang berlaku 17.017.584.499 25.013.305.101 Tax expense at applicable tax rates Pajak penghasilan final 10.413.196.514 7.148.762.337 Final income tax Beban pajak kini 27.430.781.013 32.162.067.438 Current tax expense Pajak penghasilan dibayar di muka Prepaid income taxes Pasal 23 56.611.944 62.276.348 Article 23 Pasal 25 13.629.000.000 23.448.000.000 Article 25 Pajak penghasilan final 10.413.196.514 7.148.762.337 Final income tax Jumlah 24.098.808.458 30.659.038.685 Total Utang pajak 3.331.972.555 1.503.028.753 Income tax payable Pajak Tangguhan Deferred Tax Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: The details of the Company’s deferred tax assets liabilities are as follows: Dikreditkan dibebankan Dikreditkan ke laba rugi ke laba rugi 1 Januari Credited charged 31 Desember Credited 31 Desember January 1, to income December 31, to income December 31, 2013 for the year 2013 for the year 2014 Rp Rp Rp Rp Rp Employment benefits Imbalan pasca kerja 1.978.406.000 720.728.750 2.699.134.750 631.348.250 3.330.483.000 obligation Aset tetap 3.855.809.427 206.198.169 3.649.611.258 1.403.184.346 2.246.426.912 Equipments and facilities Imbalan kerja lainnya - 3.808.592.250 3.808.592.250 144.702.750 3.953.295.000 Other employment benefits Bersih 1.877.403.427 4.735.519.169 2.858.115.742 2.179.235.346 5.037.351.088 Net