SECURITIES ISSUED continued AR 2014 Bank Victoria

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 575– Schedule 21. PERPAJAKAN lanjutan

21. TAXATION continued b. Utang pajak lanjutan

b. Taxes payable continued 2014

2013 Konsolidasian Consolidated Pajak penghasilan badan Corporate income tax Pasal 29 - 11,464,786 Article 29 Pasal 25 1,548,415 6,699,501 Article 25 1,548,415 18,164,287 Konsolidasian Consolidated Pajak lainnya Other taxes Pasal 4 ayat 2 28,182,369 20,068,900 Article 4 2 Pasal 21 1,339,873 1,085,927 Article 21 Pasal 23 1,639,676 12,387 Article 23 Pajak Pertambahan Nilai 25,204 10,790 Value Added Tax Pasal 26 - 7,590 Article 26 31,187,122 21,185,594 Jumlah Utang Pajak - Total Taxes Payable - Konsolidasian 32,735,537 39,349,881 Consolidated c. Beban Pajak Penghasilan c. Income Tax Expenses Manfaat beban pajak penghasilan terdiri dari: Income tax benefit expense consist of: 2014 2013 Bank Bank Pajak kini 32,875,362 69,309,941 Current tax Manfaat beban Deferred tax Pajak tangguhan 10,743,206 2,628,032 benefitexpense Jumlah 22,132,156 66,681,909 Total Entitas Anak Subsidiary Pajak kini - 1,320,214 Current tax Pajak tangguhan 6,298,799 467,298 Deferred tax Jumlah 6,298,799 852,916 Total Konsolidasian Consolidated Pajak kini 32,875,362 70,630,155 Current tax Pajak tangguhan 17,042,005 3,095,330 Deferred tax Jumlah 15,833,357 67,534,825 Total Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan penghasilan kena pajak yang dihitung oleh Bank untuk tahun yang berakhir pada tanggal- tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The reconciliation between income before income tax as shown in the consolidated statement of comprehensive income with taxable income of the Bank for the years ended 31 December 2014 and 2013 is as follows: PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 576– Schedule 21. PERPAJAKAN lanjutan

21. TAXATION continued c. Beban Pajak Penghasilan lanjutan

c. Income Tax Expenses continued

Manfaat beban pajak penghasilan terdiri dari lanjutan: Income tax benefit expense consist of continued: 2014 2013 Laba sebelum beban pajak Income before income tax expense penghasilan menurut laporan laba per consolidated statement of rugi komprehensif konsolidasian 121,532,701 311,950,209 comprehensive income Bagian rugilaba neto Equity in net lossprofit of Entitas Anak 27,588,674 4,074,509 Subsidiary Eliminasi - 853,745 Elimination Laba sebelum pajak penghasilan - Entitas Income before income tax - Induk Bank 149,121,375 307,021,955 Parent Company Bank Beda waktu: Timing differences: Imbalan pasca kerja 6,126,039 10,512,129 Post-employment benefits Bonus 5,777,000 - Bonus Cadangan biaya promosi 2,625,586 - Provision for promotion expense Bebanpemulihan penyisihan kerugian Provisionreversal for penurunan nilai aset keuangan impairment losses on financial dan non- keuangan 28,444,202 35,878,637 and non-financial assets Beda tetap: Permanent differences: Biaya pajak - 13,201,224 Tax expenses Tunjangan karyawan 2,614,209 1,804,099 Employees’ allowance Biaya pemasaran 569,112 1,205,203 Marketing expenses Kenaikan nilai surat berharga Increase in value of diperdagangkan - 969,507 trading securities Denda 402,510 538,566 Penalty Representasi, jamuan Representative, entertainment dan biaya lainnya 2,473,211 819,582 and other expenses Sumbangan 125,685 185,604 Donation Hasil dividen dan penjualan dividend and sale of Reksadana - pajak final 66,593,882 22,764,714 mutual funds - final tax Hasil sewa gedung 183,600 374,757 Building rental income Penghasilan kena pajak 131,501,447 277,239,761 Taxable income Beban pajak penghasilan kini: Current tax expense: Bank 32,875,362 69,309,941 Bank Entitas Anak - 1,320,214 Subsidiary Beban pajak kini - Current tax expense - konsolidasian 32,875,362 70,630,155 consolidated Dikurangi: Less: Pajak penghasilan pasal 25: Income tax article 25: Bank 37,926,370 57,966,023 Bank Entitas Anak 814,398 1,199,346 Subsidiary Tagihanutang pajak kini - Income tax receivablespayables - Bank 5,051,008 11,343,918 Bank Entitas Anak 814,398 120,868 Subsidiary 5,865,406 11,464,786