Time deposits Other Liability Perpajakan - lanjutan b. Income taxes expenses Perpajakan - lanjutan Taxes - continue PT. BANK SYARIAH BUKOPIN

16. Deposito berjangka

Akun ini terdiri dari : 31 Desember 2011 31 Desember 2010 December 31, 2011 December 31, 2010 1. Jenis Deposito Mudharabah Deposito Mudharabah Pihak terkait 2.328.500.000 19.175.000.000 Pihak ketiga 1.914.814.265.702 1.304.348.046.771 Jumlah deposito berjangka 1.917.142.765.702 1.323.523.046.771 2. Jangka Waktu Deposito Mudharabah 1 bulan 1.471.350.353.317 999.891.880.111 3 bulan 290.140.862.385 197.642.416.360 6 bulan 98.248.700.000 76.141.900.300 12 bulan 57.402.850.000 49.846.850.000 Jumlah deposito berjangka 1.917.142.765.702 1.323.523.046.771 3. Rincian deposito berdasarkan sisa umur sampai dengan jatuh tempo 1 bulan 1.627.684.030.716 1.097.636.762.209 1 - 3 bulan 186.966.684.986 147.019.983.562 3 - 6 bulan 71.701.100.000 51.666.851.000 6 - 12 bulan 30.790.950.000 27.199.450.000 1.917.142.765.702 1.323.523.046.771 Suku bunga rata-rata atas deposito berjangka dan nisbah bagi hasil deposito mudharabah adalah sebagai berikut : 31 Desember 2011 31 Desember 2010 December 31, 2011 December 31, 2010 Deposito mudharabah 6,75 8,75

17. Liabilitas segera lainnya

31 Desember 2011 31 Desember 2010 December 31, 2011 December 31, 2010 Terdiri dari : Pembukaan rekening 72.250.298 112.056.395 Transfer 2.542.876.537 4.231.555.482 Bagi hasil yang akan dibayar 2.280.609.922 3.035.106.479 Sarana logistik dan personalia 328.465.154 281.145.567 Lain-lain 274.806.189 59.100.937 Jumlah Liabilitas segera lainnya 5.499.008.101 7.718.964.859

18. Perpajakan a. Pajak yang masih harus dibayar

31 Desember 2011 31 Desember 2010 December 31, 2011 December 31, 2010 Pajak penghasilan pasal 21 174.680.730 187.129.025 Pajak deposito murabahah 2.238.038.899 1.441.948.871 Pajak tabungan wadiah 33.231.958 8.580.867 Pajak tabungan murabahah 28.749.138 12.325.554 Pajak giro wadiah 14.541.997 6.268.086 Pajak Penghasilan Pasal 29 1.885.552.500 - Lainnya 604.489.163 82.301.715 Jumlah 4.979.284.385 1.738.554.117

16. Time deposits

This account consists of: 1. Type of Mudharabah time deposits Mudharabah deposits Related parties Third parties Total time deposits 2. Maturity of Mudharabah time deposits 1 month 3 months 6 months 12 months Total of time deposits 3. Time deposits detail based on remaining period to maturity time 1 month 1 - 3 months 3 - 6 months 6 - 12 months Average interest rates over time deposits and nisbah proi t sharing Mudharabah Time Deposits are as follow: Mudharabah time deposits

17. Other Liability

Consists of: Opening of accounts Transfer Payable proi t sharing Logistics facilities and personals Others Total of other Liability

18. Taxes a. Payable taxes

Article 21 of income taxes Mudharabah time deposits taxes Wadiah deposits taxes Murabahah deposits taxes Wadiah current account taxes Article 29 of Income Taxes Others Total PT. BANK SYARIAH BUKOPIN CATATAN ATAS LAPORAN KEUANGAN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2011 dan 2010 Dalam Rupiah PT. BANK SYARIAH BUKOPIN NOTES TO THE FINANCIAL STATEMENT For the Years ended December 31, 2011 and 2010 Expressed in Rupiah 36 | LAPORAN TAHUNAN BANK SYARIAH BUKOPIN 2011

b. Beban Pajak Penghasilan

Manfaat beban pajak perusahaan untuk yang berakhir pada tanggal 31 Desember 2011 dan tahun yang berakhir pada tanggal 31 Desember 2010, terdiri dari : 31 Desember 2011 31 Desember 2010 December 31, 2011 December 31, 2010 Pajak kini 1.885.552.500 Nihil Nil Manfaat Beban pajak tangguhan 927.331.602 4.685.191.954 Jumlah 2.812.884.102 4.685.191.954 31 Desember 2011 31 Desember 2010 December 31, 2011 December 31, 2010 Laba sebelum taksiran pajak penghasilan menurut laporan laba rugi 15.021.719.308 14.919.335.146 Perbedaan temporer: Penyusutan aset tetap - 474.718.651 - Pesangon 612.039.963 1.022.904.000 Jumlah perbedaan temporer 612.039.963 1.497.622.651 Perbedaan permanen: - Pengobatan 60.606.471 77.994.875 - Jamuan 490.577.978 541.409.408 - Biaya pajak - - Jumlah perbedaan permanen 551.184.450 619.404.283 Jumlah koreksi i skal 1.163.224.413 2.117.026.934 Laba i skal 16.184.943.721 17.036.362.080 Kompensasi Kerugian Fiskal: Akumulasi Kerugian Fiskal Tahun Lalu 79.813.985.783 103.419.903.006 Kerugian Fiskal lebih dari 5 tahun i skal 71.171.253.044 6.569.555.144 Kompensasi Rugi 8.642.732.739 96.850.347.862 Penghasilan Kena Pajak Rugi Fiskal 7.542.210.982 79.813.985.783 Taksiran Pajak Penghasilan 25 x 7.542.210.000 1.885.552.500 - Taksiran hutang PPh Pasal 29 1.885.552.500 -

c. Pajak kini

Rekonsiliasi antara laba rugi pajak penghasilan menurut laporan laba rugi dengan laba kena pajak untuk yang berakhir pada tanggal 31 Desember 2011 dan tahun yang berakhir pada tanggal 31 Desember 2010, adalah sebagai berikut:

d. Pajak tangguhan

Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan Liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan

18. Perpajakan - lanjutan b. Income taxes expenses

Benei ts expenses of Company taxes for that ended on December 31, 2011, and for the year that ended on December 31, 2010 consist of:

18. Taxes - continue

Current taxes Benei ts expenses of deferred taxes Total

c. Current taxes

Reconciliation between income and losses of income taxes in accordance with statements of income with taxable incomes for that ended on December 31, 2011, and for the year that ended as of December 31, 2010 are as follow: Income prior to taxes estimation according to income and losses statement Temporary dif erences Fixed assets depreciation - Employee benei ts Total temporary dif erences Permanent dif erences - Medical treatments - Entertaining - Taxes Total permanent dif erences Total i scal correction Fiscal income Fiscal losses compensation Accumulation of Last year’s i scal losses Losses exceeding than 5 years Accumulation of i scal losses Fiscal taxable income loss Income tax estimation Article 29 of income tax estimation

d. Deferred Taxes

Deferred taxes are computed based on the inl uence of temporary dif erences between total acquired assets and Liabilities in accordance with i nancial statements based on PT. BANK SYARIAH BUKOPIN CATATAN ATAS LAPORAN KEUANGAN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2011 dan 2010 Dalam Rupiah PT. BANK SYARIAH BUKOPIN NOTES TO THE FINANCIAL STATEMENT For the Years ended December 31, 2011 and 2010 Expressed in Rupiah BANK SYARIAH BUKOPIN ANNUAL REPORT 2011 | 37 Liabilitas. Rincian dari aset dan Liabilitas pajak tangguhan Bank per 31 Desember 2011 dan 31 Desember 2010 adalah sebagai berikut : 31 Desember 2011 31 Desember 2010 December 31, 2011 December 31, 2010 Taksiran pajak penghasilan - ditangguhkan Penyusutan aset tetap - 118.679.663 - Kerugian i skal 1.080.341.592 5.059.597.616 - Imbalan kerja 153.009.991 255.726.000 Jumlah 927.331.602 4.685.191.954 Aset Liabilitas pajak tangguhan - bersih 31 Desember 2011 31 Desember 2010 December 31, 2011 December 31, 2010 Saldo awal 25.066.728.354 29.751.920.307 Penyusutan aset tetap Kerugian i skal yang telah dibukukan - 118.679.663 Kerugian i skal 1.080.341.592 5.059.597.616 Pesangon 153.009.991 255.726.000 Jumlah aset Liabilitas pajak tangguhan 24.139.396.752 25.066.728.354 Bank melakukan penangguhan perhitungan beban pajak tangguhan atas kompensasi kerugian i skal yang lebih dari 5 lima tahun untuk per tanggal 31 Desember 2011 dan 2010, dan Bank Syariah Bukopin telah mendapat keputusan hasil pemeriksaan untuk tahun 2005 yaitu Surat Ketetapan Pajak Kurang Bayar SKPKB dan surat ketetapan pajak nihil atas pajak penghasilan sebagai berikut dengan rincian sebagai berikut; Masa pajak Objek pajak No hasil pemeriksaan Tanggal terbit Jumlah kurang bayar SKPKB Tax period Tax object Number of result monitoring Date Total Underpaid Tax 2005 Surat Ketetapan Pajak PPh Badan 000145060507311 30 Desember 2011 NIHIL Tax Assessment Letter for Entity Income Tax December 30, 2011 NIL 2005 Surat Ketetapan Pajak PPh 23 000142030507311 30 Desember 2011 174.813.847 Tax Assessment Letter for Income Tax No. 23 December 30, 2011 174,813,847 2005 Surat Ketetapan Pajak PPh 4 2 Final 000032400507311 30 Desember 2011 131.376.461 Tax Assessment Letter for Income Tax No 4 2 Final December 30, 2011 131,376,461 2005 Surat Ketetapan Pajak PPh 21 000112010507311 30 Desember 2011 62.761.435 Tax Assessment Letter for Income Tax No. 21 December 30, 2011 62,761,435 2005 Surat Ketetapan Pajak PPN 000232070507311 30 Desember 2011 8.850.030 Tax Assessment Letter for Value Added Tax December 30, 2011 8,850,030 2005 Surat Tagihan Pajak PPN 000071070507311 30 Desember 2011 1.195.950 Tax Collection Letters December 30, 2011 1,195,950

18. Perpajakan - lanjutan

Estimation of deferred income taxes Fixed assets depreciation - Fiscal losses - Work benei ts Total Deferred taxes assets liability - Net Beginning balance Fixed assets depreciation Fiscal losses written-on Fiscal losses Benei ts Total deferred taxes assets liability asset taxation and Liability. Details of assets and deferred taxes Liability as of December 31, 2011 and December 31, 2010 are as follow: The Bank conducted a deferred estimation of deferred taxes expenses over i scal losses compensation of that exceeds 5 years as of dated December 31, 2011, and December 31, 2010, and Bank Syariah Bukopin has received the examination result for the year 2005, that is Underpaid Tax Assesment and Nil-tax Assesment for the Income Tax with details as follow:

18. Taxes - continue PT. BANK SYARIAH BUKOPIN

CATATAN ATAS LAPORAN KEUANGAN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2011 dan 2010 Dalam Rupiah PT. BANK SYARIAH BUKOPIN NOTES TO THE FINANCIAL STATEMENT For the Years ended December 31, 2011 and 2010 Expressed in Rupiah 38 | LAPORAN TAHUNAN BANK SYARIAH BUKOPIN 2011

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