Beban Pajak Penghasilan Income Tax Expenses

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 – 578– Schedule 21. PERPAJAKAN lanjutan

21. TAXATION continued d. Pajak tangguhan

d. Deferred tax

2014 lanjutancontinued 1 Januari January Dibebankan dikreditkan ke laporan laba rugi konsolidasian Charged credited consolidated profit or loss Dibebankan dikreditkan ke pendapatan komprehensif lain konsolidasian Charged credited consolidated other comprehensive income 31 Desember December Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 1,637,997 6,298,799 - 7,936,796 liability subsidiary – Net Jumlah aset pajak tangguhan Total consolidated deferred konsolidasian 13,464,827 17,042,005 3,886,434 26,620,398 tax assets 2013 1 Januari January Dibebankan dikreditkan ke laporan laba rugi konsolidasian Charged credited consolidated profit or loss Dibebankan dikreditkan ke pendapatan komprehensif lain konsolidasian Charged credited consolidated other comprehensive income 31 Desember December Entitas Induk Parent Company Aset pajak tangguhan: Deferred tax asset: Post-employment Imbalan pasca kerja 5,445,469 2,628,032 - 8,073,501 benefits Liabilitas pajak tangguhan: Deferred tax liability: Keuntungankerugian yang belum Unrealized gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 22,930,643 - 26,683,972 3,753,329 securities Deferred tax asset Asetliabilitas pajak liability - tangguhan - neto 17,485,174 2,628,032 26,683,972 11,826,830 net Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 1,083,714 467,298 86,985 1,637,997 liability subsidiary – Net Jumlah aset pajak tangguhan Total consolidated deferred konsolidasian 16,401,460 3,095,330 26,770,957 13,464,827 tax assets e. Surat Ketetapan Pajak e. Tax Assessments Surat Ketetapan Pajak Tahun 2008 Tax Assessment Letters Year 2008 Kantor Pelayanan Pajak telah melakukan pemeriksaan untuk tahun 2008 dan menerbitkan Surat Ketetapan Pajak SKP atas kurang bayar pajak penghasilan badan, pajak penghasilan pasal 4 ayat 2, 21, 23, 26 dan Pajak Pertambahan Nilai tertanggal 16 Desember 2011 sebesar Rp 13.658.147 termasuk denda dan bunga. Jumlah kurang bayar berdasarkan SKP tersebut telah dibukukan sebagai beban tahun berjalan Catatan 35 serta disajikan sebagai bagian dari akun Utang Pajak. The Tax Office had conducted a tax audit for fiscal year 2008 and issued the Tax Assessment Letters SKP for underpayments on corporate income tax, income taxes articles 4 2, 21, 23, 26 and Value Added Tax dated 16 December2011 amounting to Rp 13,658,147 including penalties and interest. The underpayment based on SKP has been recorded as expense in the current year Note 35 and presented as part of the Taxes Payable account. 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 – 579– Schedule 21. PERPAJAKAN lanjutan

21. TAXATION continued e. Surat Ketetapan Pajak lanjutan

e. Tax Assessments continued

Surat Ketetapan Pajak Tahun 2008 lanjutan Tax Assessment Letters Year 2008 continued Pada tanggal 13 Januari 2012, Bank telah melakukan pembayaran sebesar Rp 4.028.913. Pada tanggal 15 Maret 2012, Bank menyampaikan surat keberatan kepada Direktorat Jenderal Pajak atas SKP kurang bayar untuk tahun 2008 atas pajak penghasilan badan dan pajak penghasilan pasal 4 ayat 2. On 13 January 2012, the Bank paid amounting to Rp 4,028,913. On 15 March 2012, the Bank has submitted objection letters to the Director General of Taxes DGT regarding underpayment for fiscal year 2008 on corporate income tax and income tax article 4 2. Berdasarkan beberapa Surat Keputusan Direktur Jenderal Pajak tanggal 11 Maret 2013, Direktur Jenderal Pajak menolak keberatan yang diajukan oleh Bank dan menambah jumlah pajak yang harus dibayar dalam SKP kurang bayar pajak penghasilan pasal 4 ayat 2 sebesar Rp 5.591.071. Pada tanggal 17 Juni 2013, Bank telah melakukan pembayaran sebesar Rp 5.582.848 dan mengajukan banding ke Badan Peradilan Pajak. Pada tanggal 10 September 2013, Bank telah melakukan pembayaran atas sisa utang pajak yang belum dibayar sebesar Rp 9.637.456. Based on Decision Letters from DGT dated 11 March 2013, the DGT rejected the objections filed by the Bank and added underpayment of income tax article 4 2 amounting to Rp 5,591,071. On 17 June 2013, Bank paid amounting to Rp 5,582,848 and filed an appeal to the Tax Court. On 10 September 2013, the Bank has paid the remaining balance of taxes payable amounting to Rp 9,637,456. Pada tanggal 10 Oktober 2013, Direktorat Jenderal Pajak menerbitkan beberapa Surat Tagihan Pajak “STP” sebesar Rp 7.610.153. Bank menyetujui STP tersebut dan telah membayar jumlah tersebut pada tanggal 19 November 2013. On 10 October 2013, DGT issued some Tax Collection Letters amounting to Rp 7,610,153. Bank has agreed with the Tax Collection Letters and paid the aforesaid amount at 19 November 2013. Beban pajak sebesar Rp 13.201.224 disajikan sebagai bagian dari akun “Beban Operasional Lainnya - Lain-lain - Beban Pajak” pada laporan laba rugi komprehensif tahun 2013. Tax expenses amounting to Rp 13,201,224 was presented as part of “ Other Operating Expenses - Others - Tax Expenses” in the statement of comprehensive income year 2013. f. Administrasi f. Administration Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, bank dan entitas anak menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terhutang. Direktur Jendrak Pajak “DJP” dapat menetapkan atau mengubah kewajiban pajak dalam batas waktu lima tahun sejak saat terhutangnya pajak. Under the taxation laws of Indonesia, the Bank and subsidiary submit tax returns on the basis of self assessment. The Director general of Tax DGT may assess or amend taxes within five years of the time the tax becomes due.