PENGHASILAN BUNGA INTEREST INCOME

P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2006 DAN 2005 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2006 AND 2005 AND FOR THE YEARS THEN ENDED - Continued - 23 - Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statements of income and taxable income, is as follows: 2006 2005 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi 61.223.989.854 41.792.362.927 of income Perbedaan temporer: Temporary differences: Penyusutan 1.366.744.330 1.327.819.183 Depreciation Kewajiban imbalan pasca kerja 197.819.000 250.851.991 Post-employment benefits expense Perbedaan yang tidak dapat diperhitungkan menurut fiskal: Permanent differences: Beban gaji, honor dan Salaries, honorarium and tunjangan 3.021.058.400 2.567.747.233 allowance expenses Beban umum dan General and administrative administrasi 607.962.646 637.493.389 expenses Beban pengembangan usaha 1.412.884.124 413.573.302 Business development expenses Penghasilan bunga 9.924.870.190 5.716.392.731 Interest income Laba yang belum direalisasi atas Unrealized gain in fair value of kenaikan nilai wajar reksadana 559.664.988 - mutual fund Lainnya - 73.652.767 Others Laba kena pajak 54.612.434.516 38.691.469.695 Taxable income Beban pajak dengan tarif pajak yang berlaku: Tax expense at applicable tax rates: 10 x Rp 50.000.000 5.000.000 5.000.000 10 x Rp 50,000,000 15 x Rp 50.000.000 7.500.000 7.500.000 15 x Rp 50,000,000 30 x Rp 54.512.434.000 30 x Rp 54,512,434,000 tahun 2006 dan in 2006 and Rp 38.591.469.000 Rp 38,591,469,000 tahun 2005 16.353.730.200 11.577.440.700 in 2005 Beban pajak kini 16.366.230.200 11.589.940.700 Current tax expense Pajak penghasilan final 1.804.690.730 946.495.889 Final income tax 18.170.920.930 12.536.436.589 Pajak penghasilan dibayar di muka Prepaid income taxes Pasal 23 7.963.020 3.983.880 Article 23 Pasal 25 10.785.350.344 5.770.208.504 Article 25 Fiskal 55.000.000 48.000.000 Fiscal Pajak penghasilan final 1.804.690.730 946.495.889 Final income tax Jumlah 12.653.004.094 6.768.688.273 Total Hutang pajak kini 5.517.916.836 5.767.748.316 Current tax payable