BEBAN KEPEGAWAIAN Informasi Prospektus

NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued 28. PAJAK PENGHASILAN 28. INCOME TAX Manfaat beban pajak Bank terdiri dari: Tax expense benefit consists of the following: 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Pajak kini 6.031.377 4.896.153 11.949.904 221.963 - Current tax Pajak tangguhan 250.554 38.271 523.281 3.510.803 3.282.459 Def erred tax Jumlah 5.780.823 4.934.424 12.473.185 3.732.766 3.282.459 Total Disajikan kembali Catatan 39As restated Note 39 Pajak Kini Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi komprehensif dengan laba kena pajak rugi fiskal adalah sebagai berikut: Current Tax Reconciliation between profit loss before taxes according to the statement of comprehensive income with taxable income fiscal losses are as follows: 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Laba rugi sebelum pajak Income loss bef ore tax per menurut laporan laba statements of comprehensiv e rugi komprehensif 22.711.371 19.672.434 49.571.981 14.632.309 10.188.583 income Perbedaan temporer: Temporary dif f erences: Peny isihan pemulihan cadangan Prov ision rev ersal of prov ision kerugian penurunan nilai selain of allowance f or impairment losses pembiay aan: other than f inancing: Piutang Murabahah 113.305 196.904 3.086.514 2.788.520 380.715 Murabahah receiv ables Giro pada bank lain 488 1.180 11 - - Demand deposits with other banks Penempatan pada bank lain 250.000 500.000 250.000 100.000 50.000 Placements with other banks Inv estasi pada sukuk 1 - 1 26 25 Inv estments in sukuk Beban imbalan pasca kerja 1.570.158 607.229 1.253.717 1.144.543 441.839 Post-employ ment benef it costs Peny usutan aset tetap 204.148 62.224 10.333 1.926 322.334 Depreciation of premises and equipment Jumlah 1.002.216 153.079 2.093.120 1.745.929 211.185 Total Beban manf aat y ang tidak dapat Non deductible expenses non taxable diperhitungkan menurut f iskal: income: Representasi, sumbangan Representation, donations and dan denda 11.541 55.280 113.499 45.521 50.594 penalties Lainny a 400.382 9.978 207.257 253.231 92.057 Others Jumlah 411.923 65.258 320.756 298.752 142.651 Total Laba kena pajak rugi f iskal Bank sebelum kompensasi Taxable income f iscal losses Bank bef ore kerugian f iskal 24.125.510 19.584.613 47.799.617 13.185.132 10.257.117 f iscal loss carry f orward Kompensasi kerugian f iskal tahun sebelumny a - - - 12.297.280 4.209.585 Compensation of prior y ear f iscal loss Rugi f iskal y ang tidak dapat dimanf aatkan - - - - 2.169.422 Fiscal loss that can not be utilized Laba Kena Pajak Rugi Fiskal 24.125.510 19.584.613 47.799.617 887.852 12.297.280 Taxable Income Accumulated Fiscal Loss Disajikan kembali Catatan 39As restated Note 39 Perhitungan beban dan utang pajak kini adalah sebagai berikut: The computations of current tax expense and current tax payable are as follows: 30 JuniJune 30, 2013 2012 2011 Rp000 Rp000 Rp000 Beban pajak kini 6.031.378 11.949.904 221.963 Current tax expense Dikurangi pajak dibayar di muka: Less prepaid income tax: Pasal 25 2.830.400 3.735.603 - Article 25 Utang pajak kini Catatan 16 3.200.978 8.214.301 221.963 Current tax payable Note 16 31 DesemberDecember 31, Disajikan kembali Catatan 39 As restated Note 39 235 NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued Pada tanggal 31 Desember 2010, Bank mengalami rugi fiskal sehingga utang dan beban pajak kini adalah nihil. As of December 31, 2010, the Bank‘s current income tax payable is nil because the Bank had fiscal loss. Laba kena pajak Bank pada tahun 2012 dan 2011 dan akumulasi rugi fiskal Bank tahun 2010 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. The Bank’s taxable income in 2012 and 2011 and the Banks accumulated fiscal losses in 2010 are in accordance with the annual corporate income tax returns filled by the Bank to the Tax Service Office. Pajak Tangguhan Deffered Tax Rincian dari aset dan liabilitas pajak tangguhan Bank adalah sebagai berikut: The details of the Bank’s deferred tax assets and liabilities are as follows: Dikreditkan Dikreditkan Dikreditkan Dikreditkan dibebankan dibebankan dibebankan dibebankan ke laporan ke laporan ke laporan ke laporan Penyesuaian laba rugi laba rugi laba rugi laba rugi sehubungan komprehensif komprehensif komprehensif komprehensif dengan penerapan Credited Credited Credited Credited awal PSAK 55 charged charged charged charged revisi 2011 to to to to Adjsutment due to comprehensif 31 Desember comprehensif 31 Desember comprehensif 31 Desember comprehensif 1 Januari initial adoption of income December 31, income December 31, income December 31, income 30 Juni January 1, 2010 PSAK 55 revised 2011 for the year 2010 for the year 2011 for the year 2012 for the period June 30, 2013 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Liabilitas imbalan Post-employement benefits pasca kerja 499.589 - 110.460 610.049 286.136 896.185 313.429 1.209.614 392.540 1.602.154 obligations Depreciation of premises Penyusutan aset tetap 178.047 - 1.217.154 1.039.107 482 1.038.625 2.583 1.036.042 51.037 985.005 and equipment Cadangan kerugian Allowance for impairment penurunan nilai selain losses other than pembiayaan 151.456 15.595 82.673 84.378 722.137 637.759 834.127 1.471.886 90.949 1.562.835 and financing Rugi fiskal 1.052.397 15.595 2.037.519 3.074.321 3.074.321 - - - - - Fiscal Loss Jumlah Aset Pajak Total Deferred Tax Tangguhan 1.525.395 - 3.282.460 4.807.855 3.510.804 1.297.051 523.281 773.770 250.554 1.024.324 Assets Disajikan kembali Catatan 39As restated Note 39 Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak efektif yang berlaku adalah sebagai berikut: A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income before tax is as follows: 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Laba rugi sebelum pajak menurut Income loss bef ore tax per statements laporan laba rugi komprehensif 22.711.371 19.672.434 49.571.981 14.632.309 10.188.583 of comprehensiv e income Beban pajak berdasarkan tarif pajak y ang berlaku 5.677.843 4.918.109 12.392.996 3.658.078 2.547.146 Tax expense at ef f ectiv e tax rates Pengaruh pajak atas penghasilan y ang tidak dapat diperhitungkan menurut f iskal 102.980 16.315 80.189 74.688 35.663 Tax ef f ect of non taxable income Rugi f iskal y ang tidak dapat Fiscal loss than cant be dimanf aatkan - - - - 526.761 utilized Koreksi dasar pengenaan pajak - - - - 1.297.737 Correction of tax base Beban Manf aat Pajak 5.780.823 4.934.424 12.473.185 3.732.766 3.282.459 Tax Expense Benef it Disajikan kembali Catatan 39As restated Note 39 236