Beban Pajak Penghasilan Income Tax Expenses

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in thousands Rupiah unless otherwise stated Lampiran – 585– Schedule 22. PERPAJAKAN lanjutan 22. TAXATION continued d. Pajak tangguhan lanjutan d. Deferred tax continued 2014 1 Januari January Dibebankan dikreditkan ke laporan laba rugi konsolidasian Charged credited consolidated profit or loss Dibebankan dikreditkan ke pendapatan komprehensif lain konsolidasian Charged credited consolidated other comprehensive income 31 Desember December Entitas Induk Parent Company Cadangan bonus dan promosi - 2,100,646 - 2,100,646 Accrued bonuses and promotion Cadangan kerugian penurunan nilai Allowances for impairment dan hapus buku - 7,111,050 - 7,111,050 losses and loan write off Imbalan pasca kerja 8,073,501 1,531,510 - 9,605,011 Post-employment benefits Liabilitas pajak tangguhan: Deferred tax liability Keuntungankerugian yang belum Unrealized gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 3,753,329 - 3,886,434 133,105 securities Asetliabilitas pajak Deferred tax asset tangguhan Bank - Neto 11,826,830 10,743,206 3,886,434 18,683,602 liability Bank – Net Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 1,637,997 6,298,799 - 7,936,796 liability subsidiary – Net Jumlah aset pajak tangguhan Total consolidated deferred konsolidasian 13,464,827 17,042,005 3,886,434 26,620,398 tax assets e. Pemeriksaan Pajak e. Tax Audit Tahun 2014 Year 2014 Pada bulan Oktober 2015, Bank menerima surat perintah pemeriksaan pajak terkait lebih bayar pajak penghasilan badan tahun fiskal 2014. Sampai dengan tanggal laporan keuangan konsolidasian, hasil pemeriksaan pajak ini belum diketahui. In October 2015, the Bank received tax audit letter related to overpayment of corporate income tax for fiscal year 2014. As at the date of these consolidated financial statements, the result of tax audit is still unknown. 23. AKRUAL DAN LIABILITAS LAIN-LAIN 23. ACCRUALS AND OTHER LIABILITIES 2015 2014 Bunga yang masih harus dibayar 84,780,906 92,964,531 Interest payable Beban akrual 4,249,205 9,054,390 Accrued expenses Pendapatan diterima di muka 1,172,683 355,566 Unearned revenues Lain-lain 2,907,854 7,210,741 Others Jumlah 93,110,648 109,585,228 Total Beban akrual terutama terdiri dari biaya promosi, asuransi, pendidikan dan pengembangan, premi jaminan pihak ketiga dan jasa profesional. Accrued expenses consist of promotion, insurance, study and development, third party guarantee and professional fees. Saldo lain-lain pada tanggal 31 Desember 2015 dan 2014 terutama terdiri dari cadangan biaya promosi, hadiah dan hutang kepada pihak ketiga. The balance of others as at 31 December 2015 and 2014 mainly consist of allowance for promotion expenses, gifts and liabilities to find parties. PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in thousands Rupiah unless otherwise stated Lampiran – 586– Schedule 24. LIABILITAS IMBALAN KERJA 24. EMPLOYEE BENEFITS OBLIGATION 2015 2014 Imbalan kerja jangka pendek: Bonus 6,000,000 5,777,000 Short term employee benefit: Bonus Liabilitas imbalan pasca kerja 45,670,620 44,825,460 Post employment benefit liability Jumlah 51,670,620 50,602,460 Total Imbalan kerja jangka panjang Long term employee benefit Tabel di bawah ini mengikhtisarkan komponen beban imbalan pasca kerja karyawan Grup yang diakui di laporan laba rugi konsolidasian dan liabilitas imbalan pasca kerja karyawan Grup yang diakui di laporan posisi keuangan konsolidasian berdasarkan laporan aktuaris PT Ricky Leonard Jasatama, aktuaris independen untuk Bank, tertanggal 29 Januari 2016 untuk tahun 2015 dan 21 Januari 2015 untuk tahun 2014, dan PT Ricky Leonard Jasatama, aktuaris independen untuk Entitas Anak, tertanggal 29 Januari 2016 untuk tahun 2015 dan 21 Januari 2015 untuk tahun 2014. The following tables summarize the components of post-employment benefits expense of the Group recognized in the consolidated profit or loss and post-employment benefits liability of Group recognized in the consolidated statement of financial position, based on actuarial report of PT Ricky Leonard Jasatama, an independent actuary for the Bank, dated 29 January 2016 for 2015 and 21 January 2015 for 2014 and PT Ricky Leonard Jasatama, an independent actuary for the Subsidiary, dated 29 January 2016 for 2015 and 21 January 2015 for 2014. a. Beban imbalan pasca kerja a. Post-employment benefits expenses 2015 2014 Biaya jasa kini 7,136,974 7,999,936 Current service cost Biaya bunga 3,171,094 2,611,596 Interest cost Amortisasi kerugian aktuarial - 175,556 Amortisation of actuarial loss Biaya jasa lalu yang Immediate recognition of past diakui langsung vested 115,113 85,127 service cost – vested benefits Biaya pesangon pemutusan hubungan kerja - 55,806 Severance payment Jumlah biaya manfaat karyawan 10,423,181 10,928,021 Total b. Liabilitas imbalan pasca kerja b. Post-employment benefits liability 2015 2014 Nilai kini kewajiban imbalan Present value of defined pasti 45,670,620 41,536,787 benefit obligations Kerugian aktuarial yang Unrecognized belum diakui - 3,288,673 actuarial loss Jumlah 45,670,620 44,825,460 Total Mutasi nilai kini kewajiban adalah sebagai berikut: The movement in the present value of obligation are as follow: 2015 2014 Pada awal periode 41,536,787 44,582,711 At the beginning of the period Biaya jasa kini 7,136,974 7,999,936 Current service cost Beban bunga 3,171,094 2,611,596 Interest cost Biaya jasa lalu 115,113 85,127 Past service cost Imbalan yang dibayar 927,909 2,976,370 Benefits paid Keuntungankerugian aktuarial 5,361,439 10,766,213 Actuarial gainlosses Pada akhir periode 45,670,620 41,536,787 At the end of the period Asumsi-asumsi utama yang digunakan dalam menghitung liabilitas imbalan pasca kerja pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: The principal assumptions used to determine the post-employment benefits liability as at 31 December 2015 and 2014 are as follows: