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