BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES PAJAK PENGHASILAN INCOME TAX PAJAK PENGHASILAN lanjutan INCOME TAX continued
PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
Indonesian language.
PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS
Years Ended December 31, 2010 and 2009
Expressed in Rupiah, unless otherwise stated
89
32. BEBAN OPERASI 32. OPERATING EXPENSES
2010 2009
Sewa 24.109.298.972
18.498.876.408 Rent
Keamanan 23.420.065.494
20.879.295.286 Security
Imbalan kerja 19.736.678.230
15.863.038.488 Employee benefits
Pelatihan karyawan 11.112.990.911
9.357.098.577 Training
Pemeliharaan 10.604.250.224
8.848.191.568 Maintenance
Listrik, gas dan air 10.280.021.150
9.078.006.766 Electricity, gas and water
Jasa profesional 9.601.109.005
9.406.693.259 Professional fee
Komunikasi 8.561.947.482
9.112.405.056 Communication
Barang cetakan 5.100.492.841
4.489.331.880 Printing
Alat tulis kantor 3.723.190.638
4.126.931.203 Stationery
Perjalanan dinas 3.570.711.917
2.652.240.172 Transportation
Asuransi 1.657.459.837
1.730.206.758 Insurance
Lain-lain 74.014.778.932
43.208.929.423 Others
Jumlah 205.492.995.633
157.251.244.844 Total
33. BEBAN UMUM DAN ADMINISTRASI 33. GENERAL AND ADMINISTRATIVE EXPENSES
2010 2009
Pemeliharaan 35.300.866.399
33.878.244.127 Maintenance
Pemasaran 25.423.104.363
21.941.074.582 Marketing
Penyusutan Catatan 14 18.272.246.188
16.536.412.775 Depreciation Note 14
Amortisasi 1.276.189.561
1.300.678.956 Amortization
Jumlah 80.272.406.511
73.656.410.440 Total
34. PAJAK PENGHASILAN 34. INCOME TAX
Manfaat beban pajak penghasilan terdiri dari: Income tax benefit expense consist of:
2010 2009
Pajak kini 28.858.059.200
22.702.069.960 Current tax
Pajak tangguhan 5.023.790.561
152.074.755 Deferred tax
Beban Pajak Penghasilan - Bersih
33.881.849.761 22.549.995.205
Income Tax Expense - Net
PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
Indonesian language.
PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS
Years Ended December 31, 2010 and 2009
Expressed in Rupiah, unless otherwise stated
90
34. PAJAK PENGHASILAN lanjutan 34. INCOME TAX continued
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum manfaat beban pajak penghasilan menurut laporan laba rugi Bank
dengan taksiran penghasilan kena pajak Bank adalah sebagai berikut:
A reconciliation between income before income tax benefit expense, as shown in the statements of
income, and estimated taxable income of the Bank are as follows:
2010 2009
Laba sebelum manfaat beban Income before income
pajak penghasilan menurut tax benefit expense
laporan laba rugi 117.551.090.255
64.407.577.489 per statements of income
Rugi bersih Anak Perusahaan -
114.270.605 Net loss of Subsidiary
Laba sebelum pajak 117.551.090.255
64.293.306.884 Income before tax
Beban-beban yang tidak dapat dikurangkan
26.739.206.174 34.411.345.600
Non deductable expenses Taksiran penghasilan kena pajak
144.290.296.429 98.704.652.484
Estimated taxable income Taksiran penghasilan kena pajak
Estimated taxable income dibulatkan
144.290.296.000 98.704.652.000
rounded-off Beban pajak kini
28.858.059.200 22.702.069.960
Taxable income Dikurangi pajak penghasilan
Less prepaid income tax pasal 25 dibayar di muka
26.958.763.731 16.409.207.919
article 25
Hutang pajak 1.899.295.469
6.292.862.041 Taxes payable
Laba kena pajak dan hutang pajak untuk tahun 2009 sesuai dengan Surat Pemberitahuan Tahunan SPT
Bank yang disampaikan kepada Kantor Pelayanan Pajak, sedangkan untuk tahun 2010 akan dilaporkan
dalam SPT Bank kepada Kantor Pelayanan Pajak. The taxable income and taxes payable for 2009 are
in acoordance with corporate income tax return SPT filed by the Bank to the Tax Office, while for 2010 will
be reported in the SPT to file by the Bank to the Tax Office.
Berdasarkan Surat No. S-434WPJ.07KP.0808 2010 dari Direktorat Jenderal Pajak tertanggal
31 Maret 2010 mengenai himbauan pembetulan SPT Pajak Penghasilan Badan tahun pajak 2005
sampai dengan 2008, Bank telah membayar kekurangan pajak penghasilan badan sebesar
Rp 12.834.397.878 pada berbagai tanggal di tahun 2010.
Based on Letter No. S-434WPJ.07KP.08082010 from Directorate General of Taxes dated March 31,
2010 regarding the adjustment of Annual Corporate Income Tax Return fiscal year 2005 to 2008, the
Bank has paid underpayment of corporate income tax amounting to Rp 12,834,397,878 on various dates in
2010.
Pajak Tangguhan Deferred Tax
Rincian manfaat
beban pajak
penghasilan tangguhan untuk tahun yang berakhir pada tanggal
31 Desember 2010 dan 2009 adalah sebagai berikut:
The details of deferred income tax benefit expense for the years ended December 31, 2010 and 2009
are as follows:
2010 2009
Beban penyisihan kerugian penurunan nilai
4.388.962.378 4.674.006.661
Provision for impairment losses Beban imbalan kerja
634.828.183 3.965.759.621
Employee benefits expense Amortisasi rugi fiskal
- 8.487.691.527
Fiscal loss amortization
Manfaat beban pajak Deferred income
penghasilan tangguhan - bersih 5.023.790.561
152.074.755 tax benefit expense - net
PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
Indonesian language.
PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS
Years Ended December 31, 2010 and 2009
Expressed in Rupiah, unless otherwise stated
91
34. PAJAK PENGHASILAN lanjutan 34. INCOME TAX continued