Manfaat beban pajak Tax benefit expense

PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 dan 31 Desember 2011 serta Periode yang berakhir pada tanggal 30 September 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 and December 31, 2011 and for period ended September 30, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 113 20. PAJAK PENGHASILAN lanjutan 20. INCOME TAX continued b. Manfaat beban pajak b. Tax benefit expense September 30, 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Bank Bank Pajak kini 233.296 336.979 Current tax Pajak tangguhan 11.662 12.768 Deferred tax 244.958 349.747 Entitas anak Subsidiary Pajak kini 3.745 9.100 Current tax Pajak tangguhan 145 1.726 Deferred tax 3.600 7.374 Neto 248.558 357.121 Net Rekonsiliasi antara beban pajak penghasilan Bank dengan hasil perkalian laba akuntansi sebelum manfaat beban pajak penghasilan dan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between the Bank‟s tax benefit expense and the Bank‟s commercial reporting income before income tax benefit expense multiplied by the tax rate is as follows: September 30, 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Laba sebelum manfaat beban pajak sebagaimana disajikan Income before tax benefit expense dalam laporan laba rugi as reported in the consolidated komprehensif konsolidasian 1.194.190 1.319.816 statements of comprehensive income Laba sebelum pajak penghasilan Income before income tax - entitas anak 14.397 25.769 subsidiary Transaksi eliminasi 11.741 3.177 Elimination transaction Laba sebelum pajak penghasilan 1.191.534 1.297.224 Income before tax benefit expense Pajak dihitung pada tarif Tax expense calculated at pajak yang berlaku 238.307 324.306 prevailing tax rate Pengaruh pajak atas beda Waktu 5.010 12.768 Temporary differences Pengaruh beban yang tidak dapat dikurangkan - 25.441 Non-deductible expenses Beban pajak 233.297 336.979 Tax expense Rekonsiliasi antara laba sebelum manfaat beban pajak penghasilan Bank yang ditunjukkan dalam laporan laba rugi komprehensif konsolidasian dan beban manfaat pajak penghasilan: The reconciliation between the Bank‟s income before tax benefit expense as shown in the consolidated statements of comprehensive income and taxable income is as follows: September 30, 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Laba sebelum manfaat beban pajak Income before tax benefit expense sebagaimana disajikan dalam as reported in the consolidated laporan rugi konsolidasian 1.194.190 1.319.816 statements of comprehensive income Laba sebelum pajak penghasilan - Income before income tax - entitas anak 14.397 25.769 subsidiary Transaksi eliminasi 11.741 3.177 Elimination transaction Laba sebelum manfaat beban pajak 1.191.534 1.297.224 Income before tax benefit expense PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 dan 31 Desember 2011 serta Periode yang berakhir pada tanggal 30 September 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 and December 31, 2011 and for period ended September 30, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 114 20. PAJAK PENGHASILAN lanjutan 20. INCOME TAX continued