PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOAN continued MODAL SAHAM CAPITAL STOCK
PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN
Tahun yang Berakhir pada Tanggal 31 Desember 2011
Dengan Angka Perbandingan untuk Tahun 2010
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
Indonesian language.
PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS
Year Ended December 31, 2011
With Comparative Figures for 2010
Expressed in Rupiah, unless otherwise stated
86
32. BEBAN OPERASI 32. OPERATING EXPENSES
2011 2010
Sewa 30.114.871.354
24.109.298.972 Rent
Keamanan 23.735.117.306
23.420.065.494 Security
Imbalan kerja 27.254.823.683
19.736.678.230 Employee benefits
Pelatihan karyawan 18.856.808.682
11.112.990.911 Training
Jasa profesional 9.522.649.366
9.601.109.005 Professional fee
Komunikasi 8.942.770.405
8.561.947.482 Communication
Pemeliharaan 6.843.843.697
10.604.250.224 Maintenance
Barang cetakan 5.024.421.804
5.100.492.841 Printing
Alat tulis kantor 3.509.765.090
3.723.190.638 Stationery
Perjalanan dinas 3.690.678.334
3.570.711.917 Transportation
Asuransi 1.593.816.224
1.657.459.837 Insurance
Listrik, gas dan air 26.752.880
10.280.021.150 Electricity, gas and water
Lain-lain 87.140.222.625
74.014.778.932 Others
Jumlah 226.256.541.450
205.492.995.633 Total
33. BEBAN UMUM DAN ADMINISTRASI 33. GENERAL AND ADMINISTRATIVE EXPENSES
2011 2010
Pemeliharaan 34.559.899.707
35.300.866.399 Maintenance
Pemasaran 21.806.208.203
25.423.104.363 Marketing
Penyusutan Catatan 14 15.436.025.934
18.272.246.188 Depreciation Note 14
Amortisasi 1.144.892.591
1.276.189.561 Amortization
Jumlah 72.947.026.435
80.272.406.511 Total
34. PAJAK PENGHASILAN 34. INCOME TAX
Manfaat beban pajak penghasilan terdiri dari: Income tax benefit expense consist of:
2011 2010
Pajak kini 33.156.543.200
28.858.059.200 Current tax
Pajak tangguhan 7.848.279.910
5.023.790.561 Deferred tax
Beban Pajak Penghasilan - Bersih
25.308.263.290 33.881.849.761
Income Tax Expense - Net
PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN
Tahun yang Berakhir pada Tanggal 31 Desember 2011
Dengan Angka Perbandingan untuk Tahun 2010
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
Indonesian language.
PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS
Year Ended December 31, 2011
With Comparative Figures for 2010
Expressed in Rupiah, unless otherwise stated
87
34. PAJAK PENGHASILAN lanjutan 34. INCOME TAX continued
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi Bank dengan taksiran
penghasilan kena pajak Bank adalah sebagai berikut:
A reconciliation between income before income tax, as shown in the statement of income, and estimated
taxable income of the Bank are as follows:
2011 2010
Laba sebelum pajak penghasilan menurut
Income before income tax laporan laba rugi
125.738.760.025 117.551.090.255
per statement of income Beban-beban yang
tidak dapat dikurangkan 40.043.956.365
26.739.206.174 Non deductable expenses
Taksiran penghasilan kena pajak 165.782.716.390
144.290.296.429 Estimated taxable income
Taksiran penghasilan kena pajak Estimated taxable income
dibulatkan 165.782.716.000
144.290.296.000 rounded-off
Beban pajak kini 33.156.543.200
28.858.059.200 Taxable income
Dikurangi pajak penghasilan Less prepaid income tax
pasal 25 dibayar di muka 36.326.105.723
26.958.763.731 article 25
Utang pajak Pajak penghasilan Tax payable Prepaid income
di muka 3.169.562.523
1.899.295.469 tax
Laba kena pajak dan Utang pajak untuk tahun 2010 sesuai dengan Surat Pemberitahuan Tahunan SPT
Bank yang disampaikan kepada Kantor Pelayanan Pajak, sedangkan untuk tahun 2011 akan dilaporkan
dalam SPT Bank kepada Kantor Pelayanan Pajak. The taxable income and taxes payable for 2010 are
in acoordance with corporate income tax return SPT filed by the Bank to the Tax Office, while for 2011 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 reviewed 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.