PT Bank CIMB Niaga Tbk

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 55 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak Kini lanjutan d. Current Tax continued Laba kena pajak Perusahaan untuk tahun fiskal 2014 dan 2013 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak. Taxable income of the Company for fiscal years 2014 and 2013 resulting from the reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office. e. Pajak Tangguhan e. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax assets liabilities are as follows: Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2013 Consolidated 31 Des. 2014 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2013 Income Dec. 31, 2014 Perusahaan The Company Aset tetap 282.295.426 133.862.214 148.433.212 Fixed assets Liabilitas imbalan kerja 82.646.895 38.828.092 121.474.987 Employee benefits liability Entitas Anak Subsidiary Liabilitas imbalan kerja 6.720.387.420 3.474.290.304 3.246.097.116 Employee benefits liability Aset tetap 4.336.495.163 3.295.043.770 1.041.451.393 Fixed assets Aset Pajak Tangguhan - Neto 2.748.834.578 274.280.656 2.474.553.922 Deferred Tax Assets - Net Entitas Anak Subsidiary Aset tetap - 5.997.020.655 5.997.020.655 Fixed assets Liabilitas imbalan kerja - 4.955.903.402 4.955.903.402 Employee benefits liability Liabilitas Pajak Tangguhan - Neto - 1.041.117.253 1.041.117.253 Deferred Tax Liability - Net Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2012 Consolidated 31 Des. 2013 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2012 Income Dec. 31, 2013 Perusahaan The Company Aset tetap 423.628.709 141.333.283 282.295.426 Fixed assets Liabilitas imbalan kerja 59.088.974 23.557.921 82.646.895 Employee benefits liability Beban dibayar dimuka 67.899.942 67.899.942 - Prepaid expenses Entitas Anak Subsidiaries Liabilitas imbalan kerja 5.478.269.714 1.242.117.706 6.720.387.420 Employee benefits liability Aset tetap 2.833.306.303 1.503.188.860 4.336.495.163 Fixed assets Beban dibayar dimuka 1.381.825.107 1.381.825.107 - Prepaid expenses Aset Pajak Tangguhan - Neto 1.677.956.045 1.070.878.533 2.748.834.578 Deferred Tax Assets - Net Manajemen Grup berpendapat bahwa aset pajak tangguhan tersebut dapat digunakan seluruhnya terhadap penghasilan kena pajak di masa yang akan datang. Management of the Group is of the opinion that the above deferred tax assets may be utilized against taxable profit in the future. Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 56 16. PERPAJAKAN lanjutan 16. TAXATION continued e. Pajak Tangguhan lanjutan e. Deferred Tax continued Pada tanggal 31 Desember 2014 dan 2013, Grup tidak mengakui aset pajak tangguhan masing-masing sebesar Rp356.147.516 dan Rp360.359.695 yang berasal dari akumulasi rugi fiskal PT Galan Gelora Djaja, entitas anak, masing-masing sebesar Rp1.424.590.065 dan Rp1.441.438.780 karena manajemen Grup berkeyakinan aset pajak tangguhan tersebut tidak akan dapat digunakan. As of December 31, 2014 and 2013, no deferred tax asset amounting to Rp356,147,516 and Rp360,359,695, respectively, is provided for tax loss carry forward from PT Galan Gelora Djaja, a subsidiary, amounting to Rp1,424,590,065 and Rp1,441,438,780, respectively, since the Group expects that deferred tax asset will not be utilized. Rekonsiliasi antara beban manfaat pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban manfaat pajak penghasilan seperti yang dilaporkan pada laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The reconciliation between the income tax expense benefit calculated by applying the applicable tax rate on the income before tax expense benefit as shown in the consolidated statements of comprehensive income is as follows: 2014 2013 Laba sebelum beban manfaat Income before income tax pajak penghasilan menurut expense benefit laporan laba rugi per consolidated statements komprehensif konsolidasian 149.541.532.719 175.119.289.578 of comprehensive income Laba sebelum beban manfaat Income before tax expense benefit pajak entitas anak 145.128.342.250 172.859.289.171 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 40.488.440.324 17.640.818.729 subsidiaries Laba sebelum beban manfaat Income before income tax expense pajak penghasilan Perusahaan 44.901.630.793 19.900.819.136 benefit of the Company Pajak dihitung pada tarif Tax calculated based pajak yang berlaku 11.225.407.698 4.975.204.784 on applicable tax rate Pengaruh pajak atas Tax effect of the Company’s beda tetap Perusahaan 10.359.035.826 4.015.680.129 permanent differences Koreksi atas pajak tangguhan - 64.325.485 Correction in deferred tax Total Beban Pajak Penghasilan Total Income Tax Expense Perusahaan 866.371.872 895.199.170 of the Company Total Beban Pajak Penghasilan Total Income Tax Expense Entitas Anak 36.370.338.787 41.901.882.547 of the Subsidiaries Total Beban Pajak Penghasilan Total Income Tax Expense Konsolidasian 37.236.710.659 42.797.081.717 Consolidation

f. Ketetapan Pajak

f. Tax Assessments

Perusahaan Company Untuk tahun yang berakhir pada tanggal 31 Desember 2014, Perusahaan menerima Surat Tagihan Pajak STP dan Surat Ketetapan Pajak Kurang Bayar SKPKB dari Direktorat Jenderal Pajak dengan rincian sebagai berikut: For the year ended December 31, 2014, the Company received Tax Collection Letter STP and Underpayment Tax Assessment Letter SKPKB from the Directorate General of Taxes, with details as follows: - STP dan SKPKB atas Pajak Pertambahan Nilai Barang dan Jasa PPN untuk tahun pajak 2012, 2013 dan 2014 sejumlah Rp50.284.502. - Tax Collection Letter and Underpayment Tax Assessment Letter of Value Added Tax VAT for fiscal years 2012, 2013 and 2014 amounting to Rp50,284,502.