PERPAJAKAN TAXATION Bank Rakyat Indonesia Agroniaga Tbk 2014

Indonesian language. PT BANK RAKYAT INDONESIA AGRONIAGA Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT BANK RAKYAT INDONESIA AGRONIAGA Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 85 19. PERPAJAKAN lanjutan 19. TAXATION continued b. Beban pajak lanjutan b. Tax expense continued Pada tanggal 11 November 2013 berdasarkan Putusan Pengadilan Pajak No.Put.47856- 47867PPM.II162013 atas SKP PPN Kurang Bayar No. 00275-2862070806210, permohonan banding diterima sebagian. Pada tanggal 12 Desember 2013 berdasarkan Putusan Pengadilan Pajak No. Put. 48822PPM.II162013 atas SKP PPN Kurang Bayar No. 000252770806210 permohonan banding diterima sebagian. Pada tanggal 20 Desember 2013 berdasarkan Putusan Pengadilan Pajak No. Put. 49509PPM.II132013 atas SKP PPh Pasal 26 No. 000372040806210 permohonan banding Bank diterima sebagian. Bank telah membayar seluruh kekurangan pembayaran pajak atas SKP PPN No. 00275- 2862070806210, SKP PPN No. 000252770806210 dan SKP PPh Pasal 26 No. 000372040806210. On November 11, 2013, based on the Decree of the Tax Court No. Put.47856-47867PPM.II162013 of TAL VAT Underpayment No. 00275-2862070806210, the appeal was partially accepted. On December 12, 2013 based on the Decree of the Tax Court No.Put. 48822PPM.II162013 of TAL VAT Underpayment No.000252770806210, the appeal was partially accepted. On December 20, 2013 based on the Decree of the Tax Court No. Put. 49509PPM.II 132013 of TAL Article 26 No. 000372040806210, the Bank’s appeal was partially accepted. The Bank has paid all the underpayments of TAL VAT No. 00275-2862070806210, TAL VAT No. 000252770806210 and for TAL Article 26 No. 000372040806210. Pada tanggal 14 April 2014 berdasarkan Putusan Pengadilan Pajak No. Put.51701PPM.IIA152014 atas SKP PPh Badan Kurang Bayar No. 000432060806210, permohonan banding diterima sebagian. Pada tanggal 28 Mei 2014 berdasarkan Putusan Pengadilan Pajak No. Put.52471PPM.IIA102014 atas SKP PPh Pasal 21 Kurang Bayar No. 001272010806210, permohonan banding diterima sebagian. Bank telah membayar seluruh kekurangan pembayaran pajak atas SKP PPh Badan No. 000432060806210 dan SKP PPh Pasal 21 No.001272010806210. On April 14, 2014, based on the Decree of the Tax Court No. Put.51701PPM.IIA152014 of TAL Corporate Income Tax Underpayment No. 000432060806210, the appeal was partially accepted. On May 28, 2014 based on the Decree of the Tax Court No.Put.52471PPM.IIA102014 of TAL Article 21 Underpayment No. 001272010806210, the appeal was partially accepted. The Bank has paid all the underpayments of TAL Corporate Income Tax No. 000432060806210 and for TAL Article 21 No.001272010806210. Sampai dengan tanggal 24 Februari 2015, Bank belum menerima putusan Pengadilan Pajak atas SKP PPh Pasal 4 ayat 2 No. 000722040806210. Up to February 24, 2015, the Bank’s has not yet received the decree of Tax Court for TAL Article 4 2 No. 000722040806210. Pada tanggal-tanggal 31 Desember 2014 dan 2013, manajemen Bank telah membentuk cadangan atas kekurangan pembayaran pajak untuk tahun 2008 masing-masing sebesar Rp2.651.358 dan Rp3.259.216 didasarkan pada estimasi terbaik dari manajemen Catatan 21. As of December 31, 2014 and 2013, the Bank’s management has set up provision for tax underpayment for fiscal year of 2008 amounting to Rp2,651,358 and Rp3,259,216, respectively, based on best estimates from the management Note 21. Indonesian language. PT BANK RAKYAT INDONESIA AGRONIAGA Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT BANK RAKYAT INDONESIA AGRONIAGA Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 86 19. PERPAJAKAN lanjutan 19. TAXATION continued