Manfaat beban pajak lanjutan Tax benefit expense continued

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 b. Manfaat beban pajak lanjutan b. Tax benefit expense continued September 30, 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Perbedaan waktu Temporary differences Penyisihan pemulihan kerugian kredit Provision reversal of allowance dan pembiayaan syariah 11.464 934 for loan losses and sharia financing Penghargaan kerja 16.274 29.027 Gratuity Penyisihan beban Corporate Provision for Corporate Social Responsibility 2.688 3.582 Social Responsibility Provision reversal of allowance Penyisihan beban imbalan kerja - 10.380 for employee benefits Penyisihan kerugian aset Provision reversal of allowance non produktif dan aset for possible losses on produktif selain kredit dan non-earning assets and earning assets pembiayaan syariah - 35.072 other than loans and sharia financing 25.050 51.071 Perbedaan tetap Permanent differences Beban yang tidak dapat dikurangkan - 101.764 Non-deductible expenses Laba kena pajak 1.166.484 1.347.917 Taxable income Beban pajak penghasilan badan 233.297 336.979 Corporate income tax expense Dikurangi pajak dibayar dimuka 250.902 336.339 Less tax prepayments Hutang pajak penghasilan badan 17.605 640 Corporate income tax payable Bank telah memenuhi persyaratan dan melakukan seluruh ketentuan administrasi perpajakan dalam rangka menerapkan fasilitas penurunan tarif pajak penghasilan PPh Badan berdasarkan Peraturan Menteri Keuangan Nomor 238PMK.032008. Bank meets the requirements and perform all the tax administration provisions in order to implementing the facility regarding reduced income tax corporate income tax according to the Minister of Finance Regulation Number 238PMK.032008. Perhitungan PPh Badan tahun pajak 2011 melalui Pembetulan Ke-1 Surat Pemberitahuan Tahunan dan juga angsuran PPh Pasal 25 tahun pajak 2012 selanjutnya dihitung menggunakan penurunan tarif sebesar 5 lebih rendah dari tarif tertinggi PPh Badan sebagaimana diatur dalam Undang-Undang Pajak Penghasilan. The calculation of corporate income tax in fiscal year 2011 through the 1 st revision of the corporate income tax return and also the installment of Article 25 in fiscal year 2012 are calculated using a 5 reduction rate which is lower than the highest corporate income tax rate as stipulated in the Income Tax Law. 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 115 20. PAJAK PENGHASILAN lanjutan 20. INCOME TAX continued