PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOAN continued
31. BEBAN PENYISIHAN
KERUGIAN PENURUNAN NILAI ASET KEUANGAN DAN NON-KEUANGAN - NETO 31. PROVISION FOR IMPAIRMENT LOSSES ON FINANCIAL AND NON-FINANCIAL ASSETS- NET Rincian beban pemulihan penyisihan kerugian penurunan nilai aset keuangan dan non-keuangan adalah sebagai berikut: The details of provision for reversal of impairment losses on financial and non-financial assets are as follows: 2015 2014 Rupiah Rupiah Kredit yang diberikan Catatan 12 102.656 54.762 Loans Note 12 Agunan yang diambil alih Catatan 16 9.554 1.453 Foreclosed assets Note 16 Jumlah Rupiah 112.210 56.215 Total Rupiah Mata Uang Asing Foreign Currencies Kredit yang diberikan Catatan 12 6.839 1.729 Loans Note 12 Neto 105.371 54.486 Net32. BEBAN NON OPERASIONAL - NETO
32. NON-OPERATING EXPENSES – NET
2015 2014 Laba penjualan aset tetap Catatan 15 1.915 986 Gain on sale of fixed assets Note 15 Tanggung jawab sosial Korporasi 11.047 12.440 Corporate social Responsibility Laba penjualan agunan yang diambil alih Catatan 16 - 397 Gain on sale of foreclosed assets Note 16 Beban pajak Catatan 33c - 262 Tax expenses Note 33c Lain-lain 481 2.877 Others Neto 8.651 14.196 Net 33. PERPAJAKAN 33. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes Akun ini terdiri dari: This account consists of: 2015 2014 Pajak final atas revaluasi aset tetap 56.338 - Final tax on fixed assets revaluation n Taksiran tagihan restitusi pajak penghasilan 46.468 - Estimated claim for income tax refund d Jumlah 102.806 - Total PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and For The Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 9933. PERPAJAKAN lanjutan
33. TAXATION continued a. Pajak Dibayar di Muka lanjutan
a. Prepaid Taxes continued
Berdasarkan Surat No. 175DSFXII2015 tanggal 16 Desember 2015, Bank mengajukan permohonan kepada Direktorat Jenderal Pajak mengenai penilaian kembali aset tetap untuk tujuan perpajakan yang diajukan pada tahun 2015. Based on Letter No. 175DSFXII2015 dated December 16, 2015, the Bank has submitted an application to the Directorate General of Tax regarding revaluation of fixed assets for tax purposes in 2015. Berdasarkan Peraturan Menteri Keuangan No. 191PMK.0102015 tanggal 15 Oktober 2015, permohonan yang diajukan sampai dengan tanggal 31 Desember 2015, akan mendapatkan perlakuan khusus berupa pajak penghasilan yang bersifat final sebesar 3. Sehubungan dengan hal tersebut, Bank melakukan estimasi atas nilai wajar aset tetap berupa tanah, dan kemudian atas kenaikan nilai wajar dibandingkan dengan nilai buku aset tetap yang ada, dilakukan pembayaran pajak sebesar Rp 56.338 pada tanggal 16 Desember 2015, meskipun persetujuan Direktur Jenderal Pajak masih dalam proses. Pembayaran pajak tersebut dicatat pada akun “Pajak Dibayar di Muka”. Based on the Regulation of Ministry of Finance No. 191PMK0102015 dated October 15, 2015, the applications that are submitted up to December 31, 2015 will receive special treatment in the form of final tax rate of 3. Accordingly, the Bank estimates its fair value of fixed assets such as land, and for the increase of fair value compared to the book value, the Bank has made tax payment amounting to Rp 56,338 on December 16, 2015, eventhough the approval from the Director General of Tax is still in process. The tax payment is recorded in “Prepaid Tax” account. b. Utang Pajak b. Taxes Payable 2015 2014 Pajak Penghasilan Badan - 4.201 Corporate Income Tax Pajak Penghasilan Lainnya Other Income Tax Pasal 4 2 9.688 9.432 Article 4 2 Pasal 21 5.634 4.504 Article 21 Pasal 23 450 311 Article 23 Pasal 25 4.534 4.969 Article 25 Pasal 26 470 17 Article 26 Sub jumlah 20.776 19.233 Sub total Pajak Pertambahan Nilai 723 317 Value Added Tax Jumlah Utang Pajak 21.499 23.751 Total Taxes Payable c. Pajak Penghasilan c. Income Tax Manfaat beban pajak penghasilan terdiri dari: Income tax benefit expense consists of: 2015 2014 Pajak kini Current tax Tahun berjalan 17.837 66.019 Current year Penyesuaian tahun sebelumnya - 4.820 Prior year adjustment Jumlah pajak kini 17.837 70.839 Total current tax Pajak tangguhan 4.873 3.049 Deferred tax Beban pajak penghasilan - neto 12.964 67.790 Income tax expense - net Disajikan kembali Catatan 47As restated Note 47.Parts
» Annual Report Bank Artha Graha 2015 final lowres
» EDC Teller 24-Hours GrahaCall Graha Safe Safe Deposit Box
» Edukasi menabung dalam rangka meningkatkan literasi keuangan
» Adequacy process of identification, measurement, monitoring and control of risk management
» Sistem pengendalian intern yang menyeluruh
» Overall internal control system
» Manajemen Risiko Kredit Credit Risk Management
» Manajemen Risiko Pasar dan Risiko Likuiditas
» Manajemen Risiko Operasional Annual Report Bank Artha Graha 2015 final lowres
» Operation Risk Management Annual Report Bank Artha Graha 2015 final lowres
» Risiko Kredit Annual Report Bank Artha Graha 2015 final lowres
» Credit Risk Annual Report Bank Artha Graha 2015 final lowres
» Risiko Pasar Annual Report Bank Artha Graha 2015 final lowres
» Market Risk Annual Report Bank Artha Graha 2015 final lowres
» Risiko Likuiditas Annual Report Bank Artha Graha 2015 final lowres
» Liquidity Risk Annual Report Bank Artha Graha 2015 final lowres
» Kondisi perekonomian Indonesia. Capital Information System Credit Issue Banking Fraud
» Indonesia Economic Condition Annual Report Bank Artha Graha 2015 final lowres
» UMUM GENERAL Annual Report Bank Artha Graha 2015 final lowres
» UMUM lanjutan GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI SIGNIFIKAN OLEH MANAJEMEN
» USE OF Annual Report Bank Artha Graha 2015 final lowres
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI USE
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI
» USE Annual Report Bank Artha Graha 2015 final lowres
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI USE OF SIGNIFICANT JUDGMENTS, ESTIMATES AND
» KAS CASH GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK INDONESIA lanjutan CURRENT ACCOUNTS WITH BANK INDONESIA
» CURRENT ACCOUNTS WITH OTHER BANKS
» GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN
» PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS
» SURAT-SURAT BERHARGA MARKETABLE SECURITIES
» SURAT-SURAT BERHARGA lanjutan Annual Report Bank Artha Graha 2015 final lowres
» MARKETABLE SECURITIES continued Annual Report Bank Artha Graha 2015 final lowres
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLES AND PAYABLES
» TAGIHAN DAN LIABILITAS DERIVATIF lanjutan
» DERIVATIVE RECEIVABLES AND PAYABLES continued
» PENDAPATAN BUNGA YANG MASIH AKAN DITERIMA
» ACCRUED INTEREST RECEIVABLES 2015 Annual Report Bank Artha Graha 2015 final lowres
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» KREDIT YANG DIBERIKAN lanjutan LOANS continued
» TAGIHAN DAN LIABILITAS AKSEPTASI ACCEPTANCE RECEIVABLES AND PAYABLES
» TAGIHAN DAN Annual Report Bank Artha Graha 2015 final lowres
» PENYERTAAN SAHAM INVESTMENT IN SHARES OF STOCK
» ASET TETAP lanjutan FIXED ASSETS continued
» AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- LAIN
» FORECLOSED ASSETS AND OTHER ASSETS Agunan Yang Diambil Alih
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY
» SIMPANAN NASABAH CUSTOMER DEPOSITS
» SIMPANAN NASABAH lanjutan CUSTOMER DEPOSITS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» BUNGA MASIH HARUS DIBAYAR ACCRUED INTEREST PAYABLES
» BEBAN Annual Report Bank Artha Graha 2015 final lowres
» LIABILITAS IMBALAN PASCA KERJA POST-EMPLOYMENT BENEFITS LIABILITY
» LIABILITAS IMBALAN PASCA KERJA lanjutan POST-EMPLOYMENT BENEFITS LIABILITY
» LIABILITAS IMBALAN PASCA KERJA lanjutan POST-EMPLOYMENT
» PINJAMAN SUBORDINASI SUBORDINATED LOAN
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOAN continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENDAPATAN BUNGA Annual Report Bank Artha Graha 2015 final lowres
» BEBAN BUNGA Annual Report Bank Artha Graha 2015 final lowres
» INTEREST EXPENSES 2015 Annual Report Bank Artha Graha 2015 final lowres
» BEBAN TENAGA KERJA Annual Report Bank Artha Graha 2015 final lowres
» PERSONNEL EXPENSES 2015 Annual Report Bank Artha Graha 2015 final lowres
» BEBAN OPERASI OPERATIONAL EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN PENYISIHAN Annual Report Bank Artha Graha 2015 final lowres
» BEBAN NON OPERASIONAL - NETO
» NON-OPERATING EXPENSES – NET PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan Annual Report Bank Artha Graha 2015 final lowres
» TAXATION continued a. Pajak Dibayar di Muka lanjutan
» PERPAJAKAN lanjutan TAXATION continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» INFORMASI MENGENAI Annual Report Bank Artha Graha 2015 final lowres
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» INFORMATION ABOUT TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» INFORMATION ABOUT TRANSACTIONS AND BALANCES
» INFORMASI MENGENAI TRANSAKSI DAN
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» KREDIT PENERUSAN DARI BANK INDONESIA CHANNELLING
» POSISI DEVISA NETO NET OPEN POSITION
» POSISI DEVISA NETO lanjutan NET OPEN POSITION continued
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» “Operating Segments”. Annual Report Bank Artha Graha 2015 final lowres
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» INFORMASI SEGMEN USAHA lanjutan OPERATING MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit Credit Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit lanjutan
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan Credit Risk continued
» Credit Risk continued Evaluasi penurunan nilai lanjutan
» Credit Risk continued Evaluasi penurunan nilai lanjutan Risiko Pasar
» Market Risk continued Risiko Suku Bunga
» Market Risk continued Risiko Suku Bunga lanjutan
» Market Risk continued Risiko Nilai Tukar
» Market Risk continued Risiko Nilai Tukar lanjutan
» Risiko Pasar lanjutan Market Risk continued
» Risiko Likuiditas Liquidity Risk
» Liquidity Risk continued Annual Report Bank Artha Graha 2015 final lowres
» Risiko Operasional Operational Risk
» Operational Risk continued Annual Report Bank Artha Graha 2015 final lowres
» Risiko Reputasi Reputation Risk
» Risiko Reputasi lanjutan Annual Report Bank Artha Graha 2015 final lowres
» Reputation Risks continued Annual Report Bank Artha Graha 2015 final lowres
» Risiko Hukum Annual Report Bank Artha Graha 2015 final lowres
» Legal Risk Annual Report Bank Artha Graha 2015 final lowres
» Legal Risk continued Annual Report Bank Artha Graha 2015 final lowres
» Risiko Kepatuhan Compliance Risk
» Compliance Risk continued Annual Report Bank Artha Graha 2015 final lowres
» Risiko Stratejik Strategic Risk
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR Annual Report Bank Artha Graha 2015 final lowres
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued
» RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET
» EARNING ASSETS RATIO OF TOTAL ASSETS
» INFORMASI PENTING LAINNYA Annual Report Bank Artha Graha 2015 final lowres
» OTHER IMPORTANT INFORMATION Annual Report Bank Artha Graha 2015 final lowres
» KUASI REORGANISASI QUASI REORGANIZATION
Show more