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.