EFEK-EFEK YANG DITERBITKAN lanjutan SECURITIES ISSUED continued

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in thousands Rupiah unless otherwise stated Lampiran – 582– Schedule 22. PERPAJAKAN lanjutan 22. TAXATION continued b. Utang pajak lanjutan b. Taxes payable continued 2015 2014 Konsolidasian Consolidated Pajak penghasilan badan Corporate income tax Pasal 29 7,183,794 - Article 29 Pasal 25 2,841,369 1,548,415 Article 25 10,025,163 1,548,415 Konsolidasian Consolidated Pajak lainnya Other taxes Pasal 4 ayat 2 23,726,365 28,182,369 Article 4 2 Pasal 21 660,099 1,339,873 Article 21 Pasal 23 1,579,816 1,639,676 Article 23 Pajak Pertambahan Nilai 15,843 25,204 Value Added Tax Pasal 26 9,475 - Article 26 25,991,598 31,187,122 Jumlah Utang Pajak - Total Taxes Payable - Konsolidasian 36,016,761 32,735,537 Consolidated c. Beban Pajak Penghasilan c. Income Tax Expenses Manfaat beban pajak penghasilan terdiri dari: Income tax benefit expense consist of: 2015 2014 Bank Bank Pajak kini 39,493,860 32,875,362 Current tax Manfaat beban Deferred tax Pajak tangguhan 31,585,885 10,743,206 benefitexpense Jumlah 7,907,975 22,132,156 Total Entitas Anak Subsidiary Pajak kini - - Current tax Pajak tangguhan 7,983,785 6,298,799 Deferred tax Jumlah 7,983,785 6,298,799 Total Konsolidasian Consolidated Pajak kini 39,493,860 32,875,362 Current tax Pajak tangguhan 39,569,670 17,042,005 Deferred tax Jumlah 75,810 15,833,357 Total Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan penghasilan kena pajak yang dihitung oleh Bank untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: The reconciliation between income before income tax as shown in the consolidated statement of profit or loss and other comprehensive income with taxable income of the Bank for the years ended 31 December 2015 and 2014 is as follows: PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in thousands Rupiah unless otherwise stated Lampiran – 583– Schedule 22. PERPAJAKAN lanjutan 22. 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: 2015 2014 Laba sebelum beban pajak Income before income tax expense penghasilan menurut laporan laba per consolidated statement of rugi dan penghasilan profit or loss and other komprehensif lain konsolidasian 93,997,406 121,532,701 comprehensive income Bagian rugilaba neto Equity in net lossprofit of Entitas Anak 31,984,949 27,588,674 Subsidiary Eliminasi dan penyesuaian 1,363,880 - Elimination and adjustment Laba sebelum pajak penghasilan - Entitas Income before income tax - Induk Bank 127,346,235 149,121,375 Parent Company Bank Beda waktu: Timing differences: Imbalan pasca kerja 7,681,345 6,126,039 Post-employment benefits Cadangan bonus, jasa profesional Accrue bonuses, professional fees dan promosi 1,702,126 8,402,586 and promotion Beban penyisihan kerugian Provision for penurunan nilai aset keuangan impairment losses on financial dan non- keuangan 116,960,071 28,444,202 and non-financial assets Beda tetap: Permanent differences: Biaya pajak 1,450,410 - Tax expenses Tunjangan karyawan 2,346,774 2,614,209 Employees’ allowance Biaya pemasaran 6,897,033 569,112 Marketing expenses Denda 8,703 402,510 Penalty Representasi, jamuan Representative, entertainment dan biaya lainnya 522,457 2,473,211 and other expenses Sumbangan 286,735 125,685 Donation Hasil dividen dan penjualan reksadana – yang dikenakan Dividend and sale of pajak final 134,895,723 66,593,882 mutual funds subject to final tax Biaya operasional lainnya 27,669,274 183,600 Other operating expense Penghasilan kena pajak 157,975,440 131,501,447 Taxable income Beban pajak penghasilan kini: Current tax expense: Bank 39,493,860 32,875,362 Bank Entitas Anak - - Subsidiary Beban pajak kini - Current tax expense - konsolidasian 39,493,860 32,875,362 consolidated Dikurangi: Less: Pajak penghasilan pasal 25: Income tax article 25: Bank 32,310,066 37,926,370 Bank Entitas Anak - 814,398 Subsidiary Tagihanutang pajak kini - Income tax receivablespayables - Bank 7,183,794 5,051,008 Bank Entitas Anak - 814,398 Subsidiary 7,183,794 5,865,406