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 31 Maret 2012 dan 31 Desember 2011 serta Periode yang berakhir pada tanggal 31 Maret 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 March 31, 2012 and December 31, 2011 and for period ended March 31, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 116 21. PAJAK PENGHASILAN lanjutan 21. INCOME TAX continued b. Manfaat beban pajak lanjutan b. Tax benefit expense continued Rekonsiliasi antara beban pajak penghasilan Bank dengan hasil perkalian laba akuntansi sebelum manfaat beban pajak penghasilan dan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between the Bank‟s tax benefit expense and the Bank‟s commercial reporting income before income tax benefit expense multiplied by the tax rate is as follows: 31 Maret 2012 31 Desember 2011 March 31, 2012 December 31, 2011 Laba sebelum manfaat beban pajak sebagaimana disajikan Income before tax benefit expense dalam laporan laba rugi as reported in the consolidated komprehensif konsolidasian 372.683 1.319.816 statements of comprehensive income Laba sebelum pajak penghasilan Income before income tax - entitas anak 4.721 25.769 subsidiary Transaksi eliminasi 11.741 3.177 Elimination transaction Laba sebelum pajak penghasilan 379.703 1.297.224 Income before tax benefit expense Pajak dihitung pada tarif Tax expense calculated at pajak yang berlaku 94.926 324.306 prevailing tax rate Pengaruh pajak atas beda Waktu 649 12.768 Temporary differences Pengaruh beban yang tidak dapat dikurangkan 5.704 25.441 Non-deductible expenses Beban pajak 99.980 336.979 Tax expense Rekonsiliasi antara laba sebelum manfaat beban pajak penghasilan Bank yang ditunjukkan dalam laporan laba rugi komprehensif konsolidasian dan beban manfaat pajak penghasilan: The reconciliation between the Bank‟s income before tax benefit expense as shown in the consolidated statements of comprehensive income and taxable income is as follows: 31 Maret 2012 31 Desember 2011 March 31, 2012 December 31, 2011 Laba sebelum manfaat beban pajak Income before tax benefit expense sebagaimana disajikan dalam as reported in the consolidated laporan rugi konsolidasian 372.683 1.319.816 statements of comprehensive income Laba sebelum pajak penghasilan - Income before income tax - entitas anak 4.721 25.769 subsidiary Transaksi eliminasi 11.741 3.177 Elimination transaction Laba sebelum manfaat beban pajak 379.703 1.297.224 Income before tax benefit expense Perbedaan waktu Temporary differences Penyisihan pemulihan kerugian kredit Provision reversal of allowance dan pembiayaan syariah - 934 for loan losses and sharia financing Penghargaan kerja - 29.027 Gratuity Penyisihan beban Corporate Provision for Corporate Social Responsibility 13.431 3.582 Social Responsibility Provision reversal of allowance Penyisihan beban imbalan kerja 3.112 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 12.916 35.072 other than loans and sharia financing 2.597 51.071 PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Maret 2012 dan 31 Desember 2011 serta Periode yang berakhir pada tanggal 31 Maret 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 March 31, 2012 and December 31, 2011 and for period ended March 31, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 117 21. PAJAK PENGHASILAN lanjutan 21. INCOME TAX continued