BEBAN ADMINISTRASI ADMINISTRATIVE EXPENSES

P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 - Continued - Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain dan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statements of profit or loss and other comprehensive income and taxable income, is as follows: 2015 2014 Rp Rp Laba sebelum pajak menurut Profit before tax per statements laporan laba rugi dan of profit or loss and other penghasilan komprehensif lain 35.210.918.780 112.153.785.208 comprehensive income Perbedaan temporer: Temporary differences: Imbalan kerja 1.223.682.000 1.997.888.000 Employment benefits Depreciation of equipments and Penyusutan aset tetap 5.239.768.572 5.612.737.382 facilities Imbalan kerja lainnya 4.777.700.000 578.811.000 Other employment benefits Perbedaan yang tidak dapat diperhitungkan menurut fiskal: Permanent differences: Beban gaji, honor dan Salaries, honorarium and tunjangan 15.527.293.623 12.188.158.360 allow ance expenses Beban administrasi 10.318.334.173 5.332.719.604 Administrative expenses Beban pengembangan usaha 14.683.557.320 2.597.790.989 Business development expenses Bagian rugi bersih entitas asosiasi 2.294.544.638 2.583.759.024 Equity in net loss of an associates Rugi laba yang belum terealisasi Unrealised loss gain in fair value atas kenaikan nilai w ajar reksadana 16.817.799.710 29.189.552.894 of mutual fund Penghasilan bunga 46.130.729.414 45.825.192.169 Interest income Lainnya 37.124.720 39.433.492 Others Laba kena pajak 39.965.056.978 68.070.337.996 Taxable income Beban pajak dengan tarif pajak yang berlaku 9.991.264.245 17.017.584.499 Tax expense at applicable tax rates Pajak penghasilan dibayar di muka Prepaid income taxes Pasal 23 108.839.070 56.611.944 Article 23 Pasal 25 9.851.999.999 13.629.000.000 Article 25 Jumlah 9.960.839.069 13.685.611.944 Total Kurang bayar pajak penghasilan Income tax underpayment Catatan 15 30.425.176 3.331.972.555 Note 15 Pajak Tangguhan Deferred Tax Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: The details of the Company’s deferred tax assets liabilities are as follows: Diakui pada Dikreditkan Diakui pada Dikreditkan penghasilan dibebankan penghasilan 31 Desember ke laba rugi komprehensif lain 31 Desember ke laba rugi komprehensif lain 31 Desember December 31, Credited Comprehensive December 31, Credited charged Comprehensive December 31, 2013 to income income 2014 to income income 2015 Rp Rp Rp Rp Rp Rp Rp Provisi imbalan Provision of employment kerja 3.463.124.750 499.472.000 409.513.250 4.372.110.000 305.920.500 1.306.982.000 3.371.048.500 benefit obligation Aset tetap 3.649.611.258 1.403.184.346 - 2.246.426.912 1.309.942.143 - 3.556.369.055 Equipments and facilities Imbalan kerja lainnya 3.808.592.250 144.702.750 - 3.953.295.000 1.194.425.000 - 2.758.870.000 Other employment benefi Bersih 3.622.105.742 2.047.359.096 409.513.250 6.078.978.088 2.198.446.643 1.306.982.000 2.573.549.445 Net Disajikan kembali di Catatan 5 As restated in Note 5 SHAPING THE ROADMAP TOWARD QUALIFIED CENTRAL COUNTERPARTY LAPORAN TAHUNAN A N N U A L R E P O RT P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 - Continued - Rekonsiliasi antara beban pajak Perusahaan dan hasil perkalian laba akuntansi sebelum pajak pada laporan laba rugi dan penghasilan komprehensif lain dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the Company’s tax expense and the amount computed by applying the effective tax rates to income before tax per statements of profit or loss and other comprehensive income is as follows: 2015 2014 Rp Rp Income before tax per statements of Laba sebelum pajak menurut laporan laba profit or loss and other comprehensive rugi dan penghasilan komprehensif lain 35.210.918.780 112.153.785.208 income Beban pajak sesuai dengan tarif pajak yang berlaku 8.802.729.695 28.038.446.377 Tax expense at effective tax rates Pengaruh pajak atas beban manfaat yang tidak dapat diperhitungkan menurut fiskal: Tax effect of permanent differences: Beban gaji, honor dan Salaries, honorarium and allow ance tunjangan 3.881.823.406 3.047.039.590 expenses Beban administrasi 2.579.583.544 1.333.179.901 Administrative expenses Beban pengembangan usaha 3.670.889.330 649.447.747 Business development expense Bagian rugi bersih entitas asosiasi 573.636.160 645.939.756 Equity in net loss of an associate Rugi laba yang belum terealisasi atas Unrealized loss gain in fair value kenaikan nilai w ajar reksadana 4.204.449.927 7.297.388.224 of mutual fund Penghasilan bunga 11.532.682.354 11.456.298.117 Interest income Lainnya 9.281.180 9.858.373 Others Penyesuaian pada tahun berjalan Adjustment recognised in current terkait pajak penghasilan badan year in relation to the prior year tahun sebelumnya 1.875.000.000 - corporate income tax Beban Pajak 14.064.710.888 14.970.225.403 Tax expense Disajikan kembali di Catatan 5 As restated in Note 5 28. IMBALAN PASCA KERJA 28. EMPLOYEE BENEFITS Program Tabungan Karyawan Employee Savings Plan Perusahaan menyelenggarakan program tabungan karyawan untuk seluruh karyawan tetap yang berumur tidak lebih dari 56 tahun masing- masing per 31 Desember 2015 dan 2014. Perusahaan memberikan kontribusi iuran sebesar 12 dan karyawan menanggung sebesar 6 dari jumlah gaji pokok per bulan. Jumlah karyawan yang berhak atas program ini adalah 104 karyawan dan 105 karyawan masing-masing untuk tahun 2015 dan 2014. Beban tabungan karyawan dicatat pada akun gaji, honor dan tunjangan masing-masing sebesar Rp 1.730.115.435 dan Rp 1.604.994.077 untuk tahun 2015 dan 2014. The Company established an employee savings plan covering all of its local permanent employees who are not more than 56 years old per December 31, 2015 and 2014, respectively. The contributions are based on employees’ gross monthly salaries whereby the Company contributes 12 and the employees contribute 6 to the savings plan. The number of employees entitled to the plan is 104 and 105 employees in 2015 and 2014, respectively. Employee savings expense of Rp 1,730,115,435 and Rp 1,604,994,077 in 2015 and 2014, respectively, were recorded under salaries, honorarium and allowances account. ix PT Kliring Penjaminan Efek Indonesia SHAPING THE ROADMAP TOWARD QUALIFIED CENTRAL COUNTERPARTY