BEBAN PENGEMBANGAN USAHA BUSINESS DEVELOPMENT EXPENSES

Powering The Way To Promote Capital Market Deepening PT Kliring Penjaminan Efek Indonesia 244 P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2014 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND FOR YEAR THEN ENDED - Continued 47 - Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif dan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statements of comprehensive income and taxable income, is as follows: 2014 2013 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi komprehensif 122.039.476.722 93.554.905.269 of comprehensive income Perbedaan temporer: Temporary differences: Imbalan kerja 2.525.393.000 2.882.915.000 Employment benefits Depreciation of equipments and Penyusutan aset tetap 5.612.737.382 824.792.677 facilities Imbalan kerja lainnya 578.811.000 15.234.369.000 Other employment benefits Perbedaan yang tidak dapat diperhitungkan menurut fiskal: Permanent differences: Beban gaji, honor dan Salaries, honorarium and tunjangan 12.188.158.360 14.550.458.610 allow ance expenses Beban administrasi 5.332.719.604 2.067.119.090 Administrative expenses Beban pengembangan usaha 2.597.790.989 2.472.963.618 Business development expenses Bagian rugi bersih entitas asosiasi 2.583.759.024 1.915.531.011 Equity in net loss of an associates Rugi laba yang belum terealisasi Unrealized loss gain in fair value atas kenaikan nilai w ajar reksadana 29.189.552.894 6.289.187.305 of mutual fund Penghasilan bunga 56.238.388.683 39.768.572.309 Interest income Lainnya 39.433.492 29.551.132 Others Laba kena pajak 68.070.337.996 100.053.220.403 Taxable income Beban pajak dengan tarif pajak yang berlaku 17.017.584.499 25.013.305.101 Tax expense at applicable tax rates Pajak penghasilan final 10.413.196.514 7.148.762.337 Final income tax Beban pajak kini 27.430.781.013 32.162.067.438 Current tax expense Pajak penghasilan dibayar di muka Prepaid income taxes Pasal 23 56.611.944 62.276.348 Article 23 Pasal 25 13.629.000.000 23.448.000.000 Article 25 Pajak penghasilan final 10.413.196.514 7.148.762.337 Final income tax Jumlah 24.098.808.458 30.659.038.685 Total Utang pajak 3.331.972.555 1.503.028.753 Income tax payable Pajak Tangguhan Deferred Tax Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: The details of the Company’s deferred tax assets liabilities are as follows: Dikreditkan dibebankan Dikreditkan ke laba rugi ke laba rugi 1 Januari Credited charged 31 Desember Credited 31 Desember January 1, to income December 31, to income December 31, 2013 for the year 2013 for the year 2014 Rp Rp Rp Rp Rp Employment benefits Imbalan pasca kerja 1.978.406.000 720.728.750 2.699.134.750 631.348.250 3.330.483.000 obligation Aset tetap 3.855.809.427 206.198.169 3.649.611.258 1.403.184.346 2.246.426.912 Equipments and facilities Imbalan kerja lainnya - 3.808.592.250 3.808.592.250 144.702.750 3.953.295.000 Other employment benefits Bersih 1.877.403.427 4.735.519.169 2.858.115.742 2.179.235.346 5.037.351.088 Net Powering The Way To Promote Capital Market Deepening PT Kliring Penjaminan Efek Indonesia 245 NESIA 47 - rut per ents and lah han ets P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2014 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND FOR YEAR THEN ENDED - Continued 48 - Rekonsiliasi antara beban pajak Perusahaan dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the Company’s tax expense and the amount computed by applying the effective tax rates to income before tax per statements of comprehensive income is as follows: 2014 2013 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi komprehensif 122.039.476.722 93.554.905.269 of comprehensive income Beban pajak sesuai dengan tarif Tax expense at effective pajak yang berlaku 30.509.869.181 23.388.726.317 tax rates Pajak penghasilan final 10.413.196.514 7.148.762.337 Final income tax Pengaruh pajak atas beban manfaat yang tidak dapat Tax effect of permanent diperhitungkan menurut fiskal: differences: Beban gaji, honor dan Salaries, honorarium and tunjangan 3.047.039.590 3.637.614.653 allow ance expenses Beban administrasi 1.333.179.901 516.779.773 Administrative expenses Beban pengembangan usaha 649.447.747 618.240.905 Business development expense Bagian rugi bersih entitas asosiasi 645.939.756 478.882.753 Equity in net loss of an associate Rugi laba yang belum terealisasi atas Unrealized loss gain in fair value kenaikan nilai w ajar reksadana 7.297.388.224 1.572.296.826 of mutual fund Penghasilan bunga 14.059.597.171 9.942.143.078 Interest income Lainnya 9.858.373 7.387.783 Others Beban Pajak 25.251.545.667 27.426.548.269 Tax expense 27. IMBALAN PASCA KERJA 27. EMPLOYEE BENEFITS Program Tabungan Karyawan Employee Savings Plan Perusahaan menyelenggarakan program tabungan karyawan untuk seluruh karyawan tetap yang berumur tidak lebih dari 56 dan 55 tahun masing-masing per 31 Desember 2014 dan 2013. Perusahaan memberikan kontribusi iuran sebesar 12 dan karyawan menanggung sebesar 6 dari jumlah gaji pokok per bulan. Jumlah karyawan yang berhak atas program ini adalah 105 karyawan dan 96 karyawan untuk tahun 2014 dan 2013. Beban tabungan karyawan dicatat pada akun gaji dan tunjangan masing-masing sebesar Rp 1.604.994.077 dan Rp 1.404.739.445 untuk tahun 2014 dan 2013. The Company established an employee savings plan covering all of its local permanent employees who are not more than 56 and 55 years old per December 31, 2014 and 2013, respectively. The contributions are based on employees’ gross monthly salaries whereby the Company contributes 12 and the employees contribute 6 to the savings plan. The number of employees entitled to the plan is 105 and 96 employees in 2014 and 2013. Employee savings expense of Rp 1,604,994,077 and Rp 1,404,739,445 in 2014 and 2013, respectively, were recorded under salaries and allowances account.