UTANG REASURANSI REINSURANCE PAYABLES
20. UTANG KOMISI Lanjutan
20. COMMISSION PAYABLES Continued
Utang komisi berdasarkan jenis asuransi: Commission payables by classes of business Kecelakaan Kesehatan Accident Health Kendaraan bermotor Motor vehicles Kebakaran Fire Pengangkutan Marine cargo Aneka Miscellaneous Utang komisi berdasarkan mata uang adalah sebagai berikut: Dalam mata uang Rupiah In Rupiah Currency Dalam mata uang Dolar AS In US Dollar Currency Dalam mata uang Yen Jepang In Japan Yen Currency Dalam mata uang Dolar Singapura In Singapore Dollar Currency Dalam mata uang Euro In Euro Currency 21. PERPAJAKAN 21. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes Perusahaan The Company Pajak penghasilan pasal 23 Income tax article 23 Pajak penghasilan pasal 25 Income tax article 25 Entitas anak Subsidiaries Pajak penghasilan pasal 23 Income tax article 23 b. Utang pajak b. Taxes payable Perusahaan The Company Pajak penghasilan pasal 21 Income tax article 21 Pajak penghasilan pasal 2326 Income tax article 2326 Pajak penghasilan pasal 4 2 Income tax article 42 Pajak penghasilan pasal 29 Corporate income tax article 29 Entitas anak Subsidiaries Pajak penghasilan pasal 21 Income tax article 21 Pajak penghasilan pasal 2326 Income tax article 2326 24.151 12.772.211 254.540 5.215.228 Commission payables by currency are as follows: 10.999.259 2015 274.320 274.320 - 24.875.222 9.038.663 3.978.598 24.778.568 95.861 - 140.161 13.493 3.488.611 792.141 632.651 4.558.515 2014 2015 22.138.735 2014 582 2.208.594 717.471 3.822 579 120 146 2014 3.192.274 211 1.934.274 2014 1.577 1.074 2015 2015 12.062.918 22.281.774 19.661 55.094 3.787.082 57.071 104.465 - 24.875.222 692.636 22.281.774 383.092 227 61 PT ASURANSI BINA DANA ARTA Tbk PT ASURANSI BINA DANA ARTA Tbk DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL KONSOLIDASIAN Lanjutan STATEMENTS Continued Untuk tahun-tahun yang berakhir For the years ended 31 Desember 2015 dan 2014 December 31, 2015 and 2014 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated21. PERPAJAKAN Lanjutan
21. TAXATION Continued
c. Pajak penghasilan badan c. Corporate income tax Laba sebelum pajak penghasilan menurut Profit before income tax per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian other comprehensive income Dikurangi labarugi entitas anak Less gainloss before tax of sebelum beban pajak - bersih subsidiary - net Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi elimination journal Laba Perusahaan sebelum beban pajak Income before tax of the Company Penyesuaian fiskal terdiri dari: Fiscal adjustment consist of: Perbedaan tetap Permanent differences Beban pajak dan lainnya Tax expense and other expense Laba penilaian investasi jangka panjang Gain on valuation on long term investment Beban asuransi Insurance expense Sumbangan Donation Perbaikan dan pemeliharaan Repair and maintenance Pendidikan dan pelatihan Education and training Jamuan dan representasi Entertainment and representation Pendapatan bunga Interest income Lain-lain Others Perbedaan waktu Timing differences Penyusutan aset tetap Depreciation on fixed assets Penyisihan uang jasa karyawan Provision for employment benefits Klaim IBNR IBNR claim Kenaikanpenurunan premi yang Increasedecrease of unearned belum merupakan pendapatan premium Pendapatan premi Gross premium Beban komisi Commission expenses Laba penjualan aset tetap Gain on sale of fixed assets Rugi pajakpenghasilan kena pajak Tax losstaxable income Beban pajak kini: Current tax expense: Perusahaan The Company Tahun 2014 : 25 x Rp 70.477.910 Year 2014 : 25 x Rp 70,477,910 Entitas anak Subsidiary disajikan kembali, lihat catatan 46 As restated, see note 46 - 244.549 2.210.612 17.619.477 5.800 250.000 28.441 225.173 237.837.989 518.543 3.672.824 4.646.328 - - 17.619.477 - 223.209 189.417.464 188.726.451 278.975.994 2014 Rekonsiliasi antara perhitungan pajak kini dengan pajak menurut fiskal yang dihitung oleh Grup untuk tahun yang berakhir 31 Desember 2015 dan 2014 adalah sebagai berikut: 2.460.823 210.094 110.287.071 6.995 8.315 131.109.941 70.477.909 17.619.477 26.478.006 134.592.570 2015 2.610.450 480.276 1.036.575 210.737 95.965.443 120.540.306 13.000 62.961.172 305.900 Reconciliation between profit before tax per statements of income with taxable income computed by the Group for the years ended December 31, 2015 and 2014 are as follows: 8.922.830 36.929.932 8.695.319 50.582.045 237.171.958 195.483 123.084 - 279.058.685 6.024.982 10.409.000 123.585.883 591.250 96.821.865 2.221.560 62Parts
» Asuransi Bina Dana Arta Tbk 2015
» Memperluas jaringan pelanggan baru Meningkatkan pelayanan pelanggan Manajemen resiko terintegrasi
» Rapat Umum Pemegang Saham Tahunan:
» Annual General Meeting of Shareholders GMS:
» Rapat Umum Pemegang Saham Luar Biasa RUPSLB Extraordinary General Meeting of Shareholders EGM
» Tugas dan Tanggung Jawab Dewan Komisaris Komite Audit Komite Pemantau Risiko
» Uji Kemampuan dan Kepatutan Komisaris Independen Fit and Proper Test
» Independent Commissioner The integrated risk management
» Komposisi dan Kriteria Anggota Dewan Komisaris Kepemilikan Saham ABDA oleh Dewan Komisaris
» Rapat Dewan Komisaris Board of Commissioners Meeting
» Structure of Remuneration of the Board of Commissioners
» Tasks and Responsibilities of the Board of Directors Pedoman Kerja Direksi
» Directors’ Charter Kebijakan keberagaman Komposisi Direksi
» Komite Audit Audit Committee
» Komite Pemantau Risiko Risk Management Committee
» Komite Kebijakan Tata Kelola Perusahaan Corporate Governance Committee
» Komite Investasi Investment Committee
» Komite Human Capital Human Capital Committee
» Satuan Kerja Internal Audit Kesesuaian Sistem Pengendalian Intern
» Internal Audit Work Unit Compatibility of the Internal Control System
» Komite Pelayanan dan Penyelesaian Pengaduan Pelanggan
» Customer Services and Claim Settlement Committee
» Komite Pengarah Pengembangan Produk Asuransi Advisory Committee on Insurance Product Development
» Risiko Tata Kelola leadership
» Operational Risk Asset and liability Risk
» Competence and Integrity Inherent Risk Additional Funding Capital
» U M U M Lanjutan GENERAL Continued
» GENERAL Continued Asuransi Bina Dana Arta Tbk 2015
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING Lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING Lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» ESTIMASI DAN PERTIMBANGAN YANG PENTING CRITICAL ACCOUNTING ESTIMATES AND
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» CASH AND CASH EQUIVALENTS Continued
» DEPOSITO BERJANGKA TIME DEPOSITS
» DEPOSITO BERJANGKA Lanjutan Asuransi Bina Dana Arta Tbk 2015
» TIME DEPOSITS Continued Asuransi Bina Dana Arta Tbk 2015
» EFEK MARKETABLE SECURITIES Asuransi Bina Dana Arta Tbk 2015
» EFEK Lanjutan MARKETABLE SECURITIES Continued
» EFEK Lanjutan Asuransi Bina Dana Arta Tbk 2015
» MARKETABLE SECURITIES Continued Asuransi Bina Dana Arta Tbk 2015
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCKS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PIUTANG HASIL INVESTASI INVESTMENT INCOME RECEIVABLES
» PIUTANG PREMI PREMIUM RECEIVABLES
» PIUTANG PREMI Lanjutan Asuransi Bina Dana Arta Tbk 2015
» PREMIUM RECEIVABLES Continued Asuransi Bina Dana Arta Tbk 2015
» PIUTANG REASURANSI REINSURANCE RECEIVABLES
» PIUTANG REASURANSI Lanjutan Asuransi Bina Dana Arta Tbk 2015
» REINSURANCE RECEIVABLES Continued Asuransi Bina Dana Arta Tbk 2015
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» ASET REASURANSI REINSURANCE ASSETS
» ASET REASURANSI Lanjutan Asuransi Bina Dana Arta Tbk 2015
» REINSURANCE ASSETS Continued Asuransi Bina Dana Arta Tbk 2015
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» ASET TETAP Lanjutan FIXED ASSETS Continued
» UTANG KLAIM Lanjutan Asuransi Bina Dana Arta Tbk 2015
» CLAIM PAYABLES Continued Asuransi Bina Dana Arta Tbk 2015
» UTANG REASURANSI REINSURANCE PAYABLES
» LIABILITAS KONTRAK ASURANSI INSURANCE CONTRACTS LIABILITIES
» LIABILITAS KONTRAK ASURANSI Lanjutan
» INSURANCE CONTRACTS LIABILITIES Continued
» UTANG KOMISI COMMISSION PAYABLES
» UTANG KOMISI Lanjutan Asuransi Bina Dana Arta Tbk 2015
» COMMISSION PAYABLES Continued Asuransi Bina Dana Arta Tbk 2015
» PERPAJAKAN TAXATION Asuransi Bina Dana Arta Tbk 2015
» PERPAJAKAN Lanjutan TAXATION Continued
» PERPAJAKAN Lanjutan Asuransi Bina Dana Arta Tbk 2015
» TAXATION Continued Asuransi Bina Dana Arta Tbk 2015
» UTANG LAIN-LAIN OTHER PAYABLES
» IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA Lanjutan Asuransi Bina Dana Arta Tbk 2015
» EMPLOYEE BENEFITS Continued Asuransi Bina Dana Arta Tbk 2015
» MODAL SAHAM Lanjutan Asuransi Bina Dana Arta Tbk 2015
» SHARE CAPITAL Continued Asuransi Bina Dana Arta Tbk 2015
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» CADANGAN UMUM GENERAL RESERVES
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTERESTS
» PREMI REASURANSI REINSURANCE PREMIUMS
» HASIL INVESTASI INVESTMENT INCOME
» HASIL INVESTASI Lanjutan Asuransi Bina Dana Arta Tbk 2015
» INVESTMENT INCOME Continued Asuransi Bina Dana Arta Tbk 2015
» PENGHASILAN LAIN-LAIN - BERSIH OTHER INCOME - NET
» KLAIM BRUTO Lanjutan Asuransi Bina Dana Arta Tbk 2015
» GROSS CLAIMS Continued Asuransi Bina Dana Arta Tbk 2015
» KLAIM REASURANSI REINSURANCE CLAIMS
» BEBAN KOMISI-BERSIH COMMISSION EXPENSES-NET
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA BERSIH PER SAHAM NET EARNINGS PER SHARE
» SIFAT DAN TRANSAKSI DENGAN PIHAK BERELASI NATURE OF RELATIONSHIP AND TRANSACTIONS
» ASET DAN LIABILITAS MONETER DALAM MONETARY ASSETS AND LIABILITIES IN
» PERIKATAN COMMITMENTS Asuransi Bina Dana Arta Tbk 2015
» PERIKATAN Lanjutan Asuransi Bina Dana Arta Tbk 2015
» COMMITMENTS Continued Asuransi Bina Dana Arta Tbk 2015
» SEGMEN OPERASI OPERATING SEGMENT
» INFORMASI SEGMEN Lanjutan Asuransi Bina Dana Arta Tbk 2015
» SEGMENT INFORMATION Continued Asuransi Bina Dana Arta Tbk 2015
» KONTINJENSI CONTIGENCIES Asuransi Bina Dana Arta Tbk 2015
» KONTINJENSI Lanjutan Asuransi Bina Dana Arta Tbk 2015
» CONTIGENCIES Continued Asuransi Bina Dana Arta Tbk 2015
» Risiko likuiditas Liquidity risk
» Risiko mata uang asing Foreign exchange rate risk
» Risiko suku bunga Interest rate risk
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN Lanjutan
» Interest rate risk Continued
» Risiko Solvabilitas Solvability risk
» MANAJEMEN RISIKO ASURANSI INSURANCE RISK MANAGEMENT
» MANAJEMEN RISIKO ASURANSI Lanjutan
» INSURANCE RISK MANAGEMENT Continued
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN Lanjutan FINANCIAL ASSETS AND LIABILITIES Continued
» ASET DAN LIABILITAS KEUANGAN Lanjutan
» FINANCIAL ASSETS AND LIABILITIES Continued
» PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF THE CONSOLIDATED
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