PENDAPATAN LAIN-LAIN - BERSIH OTHER INCOME - NET PAJAK PENGHASILAN TAXATION

106 P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2009 DAN 2008 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008 AND FOR THE YEARS THEN ENDED - Continued - 22. BEBAN UMUM DAN ADMINISTRASI

22. GENERAL AND ADMINISTRATIVE EXPENSES

2009 2008 Rp Rp Biaya konsultan 4.574.018.970 1.969.497.741 Consultant fee Peralatan kantor 1.887.257.912 1.906.503.057 Office supplies Pelatihan dan literatur 1.631.758.232 1.444.642.015 Training and library Telekomunikasi 1.507.639.425 1.115.677.433 Telecommunication Asuransi 1.410.481.832 836.965.692 Insurance Rapat 349.414.263 1.885.043.549 Meeting Lainnya 1.547.748.144 1.002.883.766 Others Jumlah 12.908.318.778 10.161.213.253 Total

23. BEBAN PEMELIHARAAN

TEKNOLOGI INFORMASI

23. INFORMATION TECHNOLOGY MAINTENANCE EXPENSE

Akun ini merupakan beban pemeliharaan sistem komputer, perangkat lunak dan perangkat keras. This account represents expense arising from the maintenance of computer system, computer software and hardware. 24. PENGHASILAN BUNGA 24. INTEREST INCOME 2009 2008 Rp Rp Deposito berjangka 17.719.994.580 12.622.044.812 Time deposits Surat Utang Negara 8.429.238.100 4.861.387.071 Government bonds Jasa giro 9.162.230 50.969.888 Current accounts Jumlah 26.158.394.910 17.534.401.771 Total 25. PENDAPATAN LAIN-LAIN - BERSIH 25. OTHER INCOME - NET 2009 2008 Rp Rp Pendapatan denda administrasi - 2.798.430.393 Administration penalty Laba rugi selisih kurs 2.318.999.617 2.684.064.316 Gain loss on foreign exchange Pendapatan klaim asuransi - 1.463.355.000 Insurance claim income Pendapatan lain-lain 813.145.489 404.117.552 Other income Jumlah 1.505.854.128 7.349.967.261 Total 26. PAJAK PENGHASILAN 26. TAXATION Beban pajak Perusahaan terdiri dari: The Company’s tax expense consists of the following: 2009 2008 Rp Rp Pajak kini 30.294.023.760 38.421.963.200 Current tax Pajak final 4.446.311.247 3.378.840.098 Final tax Pajak tangguhan 131.859.744 66.881.703 Deferred tax Beban pajak 34.872.194.751 41.733.921.595 Tax expense Laporan Tahunan | Annual R epor t 2009 107 NESIA - I E m e e P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2009 DAN 2008 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008 AND FOR THE YEARS THEN ENDED - Continued - Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statements of income and taxable income, is as follows: 2009 2008 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi 156.229.923.381 109.275.067.378 of income Perbedaan temporer: Temporary differences: Penyusutan 814.623.976 127.091.987 Depreciation Kewajiban imbalan pasca kerja 287.185.000 311.379.000 Post-employment benefits obligation Perbedaan yang tidak dapat diperhitungkan menurut fiskal: Permanent differences: Beban gaji, honor dan Salaries, honorarium and tunjangan 4.288.823.142 5.526.608.325 allowance expenses Bagian rugi bersih perusahaan Equity in net loss of an associate asosiasi 1.627.225.288 549.507.883 company Beban umum dan General and administrative administrasi 1.210.941.916 1.236.637.879 expenses Beban pengembangan usaha 1.195.570.901 1.321.608.075 Business development expenses Penghasilan bunga 26.158.394.910 17.534.401.771 Interest income Rugi laba yang belum terealisasi atas penurunan kenaikan nilai Unrealized loss gain in fair wajar reksadana 28.933.657.123 28.212.775.692 value of mutual fund Tax expense - 535.344.450 Tax expense Lainnya 740.051.362 1.430.074.613 Others Laba kena pajak 108.192.942.257 128.131.544.285 Taxable income Beban pajak dengan tarif pajak yang berlaku: Tax expense at applicable tax rates: 2009 2009 28 x Rp 108.192.942.000 30.294.023.760 - 28 x Rp 108,192,942,000 2008 2008 10 x Rp 50.000.000 - 5.000.000 10 x Rp 50,000,000 15 x Rp 50.000.000 - 7.500.000 15 x Rp 50,000,000 30 x Rp 128.031.544.000 - 38.409.463.200 30 x Rp 128,031,544,000 Beban pajak kini 30.294.023.760 38.421.963.200 Current tax expense Pajak penghasilan final 4.446.311.247 3.378.840.098 Final income tax 34.740.335.007 41.800.803.298 Pajak penghasilan dibayar di muka Prepaid income taxes Pasal 25 19.845.000.000 36.907.118.802 Article 25 Fiskal - 41.000.000 Fiscal Pajak penghasilan final 4.446.311.247 3.378.840.098 Final income tax Jumlah 24.291.311.247 40.326.958.900 Total Hutang pajak kini Catatan 13 10.449.023.760 1.473.844.398 Current tax payable Note 13 108 P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2009 DAN 2008 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008 AND FOR THE YEARS THEN ENDED - Continued - Pajak Tangguhan Deferred Tax Rincian dari aset pajak tangguhan adalah sebagai berikut: The details of the Company’s deferred tax assets are as follows: Penyesuaian atas Dikreditkan perubahan dibebankan Dikreditkan tarif pajak ke laporan ke laporan Adjustment laba rugi 1 Januari laba rugi due to 31 Desember Credited 31 Desember January 1, Credited changes December 31, charged December 31, 2008 to income in tax rates 2008 to income 2009 Rp Rp Rp Rp Rp Rp Kewajiban imbalan Post-employment pasca kerja 349.804.800 93.413.700 73.869.750 369.348.750 71.796.250 441.145.000 benefits obligation Aset tetap 93.388.539 38.127.596 9.210.157 46.050.786 203.655.994 249.706.780 Equipment and facilities Bersih 256.416.261 131.541.296 64.659.593 323.297.964 131.859.744 191.438.220 Net Berdasarkan Undang-Undang Pajak Penghasilan No. 362008 pengganti Undang-Undang Pajak No. 71983, tarif pajak badan adalah sebesar 28 yang berlaku efektif 1 Januari 2009 dan sebesar 25 yang berlaku efektif 1 Januari 2010. Aset dan kewajiban pajak tangguhan disesuaikan dengan tarif pajak yang berlaku pada periode ketika aset direalisasikan dan kewajiban diselesaikan berdasarkan tarif pajak yang akan ditetapkan. Based on Tax Law No. 362008 the Amendment of Tax Law No. 71983 on income taxes, the new corporate tax rate is set at flat rate of 28 effective January 1, 2009 and 25 effective January 1, 2010. Accordingly, deferred tax assets and liabilities have been adjusted to the tax rates that are expected to apply at the period when the asset is realized or liability is settled based on the tax rates that will be enacted. Rekonsiliasi antara beban pajak perusahaan dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the Company’s tax expense and the amount computed by applying the effective tax rates to income before tax per statements of income is as follows: 2009 2008 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi 156.229.923.381 109.275.067.378 of income Beban pajak sesuai dengan tarif Tax expense at effective pajak yang berlaku 43.744.378.475 32.765.020.128 tax rates Pajak penghasilan final 4.446.311.247 3.378.840.098 Final income tax Pengaruh pajak atas beban manfaat yang tidak dapat diperhitungkan Tax effect of permanent menurut fiskal: differences: Beban gaji, honor dan Salaries, honorarium and tunjangan 1.200.870.480 1.657.982.498 allowance expenses Bagian rugi bersih perusahaan Equity in net loss of an associate asosiasi 455.623.081 164.852.365 company Beban umum dan General and administrative administrasi 339.063.736 370.991.363 expenses Beban pengembangan usaha 334.759.852 396.482.422 Business development expense Penghasilan bunga 7.324.350.575 5.260.320.531 Interest income Rugi laba yang belum terealisasi atas penurunan kenaikan nilai Unrealized loss gain in fair wajar reksadana 8.101.423.995 8.463.832.708 of mutual fund Beban pajak - 160.603.335 Tax expense Lainnya 207.214.381 429.022.384 Others Penyesuaian atas perubahan tarif pajak 15.823.169 64.659.593 Adjustment due to changes in tax rates Beban Pajak 34.872.194.751 41.733.921.595 Tax expense Laporan Tahunan | Annual R epor t 2009 109 NESIA - ebagai ent dan P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2009 DAN 2008 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008 AND FOR THE YEARS THEN ENDED - Continued - 27. IMBALAN PASCA KERJA

27. POST-EMPLOYMENT BENEFITS Program Tabungan Karyawan