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