Movements in the estimated losses on commitments and contingencies

PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 30 September 2013 dan 31 Desember 2012 Serta periode yang berakhir pada tanggal 30 September 2013 dan 2012 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UN-AUDITED September 30, 2013 and December 31, 2012 And for the period ended September 30, 2013 and 2012 Expressed in millions of rupiah, unless otherwise stated 132 25. PAJAK PENGHASILAN lanjutan 25. INCOME TAX continued b. Manfaat beban pajak b. Tax benefit expense 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Bank Bank Pajak kini 294.958 246.281 Current tax Pajak tangguhan 18.533 66.545 Deferred tax 276.425 312.826 Entitas anak Subsidiary Pajak kini 11.219 6.725 Current tax Pajak tangguhan 1.532 356 Deferred tax 9.687 6.369 Neto 286.112 319.195 Net Rekonsiliasi antara beban pajak Bank dengan hasil perkalian laba akuntansi sebelum beban pajak dan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between the Bank‟s tax expense and the Bank‟s commercial reporting income before income tax expense multiplied by the tax rate is as follows: 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Laba sebelum beban pajak sebagaimana disajikan Income before tax expense dalam laporan laba rugi as reported in the consolidated komprehensif konsolidasian 1.382.393 1.512.499 statements of comprehensive income Laba sebelum pajak penghasilan Income before income tax - entitas anak 35.798 21.417 subsidiaries Transaksi eliminasi - 7.180 Elimination transaction Laba sebelum beban pajak Bank 1.346.595 1.498.262 Income before tax expense Bank only Pajak dihitung pada tarif Tax expense calculated at pajak yang berlaku 269.319 299.652 prevailing tax rate Dampak perubahan tarif pajak - 6.779 The effect of change in tax rate Pengaruh beban yang tidak dapat dikurangkan 7.107 6.395 Non-deductible expenses Beban pajak entitas anak 9.686 6.369 Tax expense of subsidaries Beban pajak 286.112 319.195 Tax expense Rekonsiliasi antara laba sebelum beban pajak penghasilan Bank yang terdapat pada laporan laba rugi komprehensif konsolidasian dan penghasilan kena pajak: The reconciliation between the Bank‟s income before tax expense as shown in the consolidated statements of comprehensive income and taxable income is as follows: 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Laba sebelum beban pajak sebagaimana disajikan dalam Income before tax expense laporan laba rugi komprehensif as reported in the consolidated konsolidasian 1.382.393 1.512.499 statements of comprehensive income Laba sebelum pajak penghasilan - Income before income tax - entitas anak 35.798 21.417 subsidiaries Transaksi eliminasi - 7.180 Elimination transaction Laba sebelum beban pajak Bank 1.346.595 1.498.262 Income before tax expense Bank only