Bebanmanfaat Income PERPAJAKAN lanjutan TAXATION continued

Laporan Tahunan 2016 323 PT Penjaminan Infrastruktur Indonesia Persero PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 530 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2016 Expressed in thousand of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued

b. Bebanmanfaat

pajak penghasilan lanjutan

b. Income

tax expensesbenefits continued Perusahaan telah melakukan perubahan atas perhitungan pajak tahun 2015 pada saat penyampaian SPT, yang menyebabkan kerugian fiskal di tahun 2015 menjadi Rp 92.352.390. The Company has amended the corporate income tax calculation for fiscal year 2015 in its Annual Corporate Tax Return, which resulted fiscal loss in 2015 to become Rp 92,352,390.

c. Aset pajak tangguhan

c. Deferred tax asset

2016 Dibebankan dikreditkan ke laporan laba rugi Charged Dikreditkan credited to ke ekuitas 1 Januari statements of Credited to 31 Desember January 2016 profit or loss equity December 2016 Rugi pajak yang bisa dikompensasi 68,643,227 4,965,965 - 63,677,262 Tax loss carry forward Penyisihan Provision for gaji dan bonus 4,079,849 262,706 - 4,342,555 salaries and bonus Beban penyisihan Provision for employee imbalan kerja 2,361,212 849,034 373,606 3,583,852 benefits obligation Perbedaan antara Differences between buku dan pajak accounting and dari nilai buku bersih tax fixed assets aset tetap 919,184 131,676 - 1,050,860 net book value Pendapatan tangguhan Guarantee unearned penjaminan - 1,008,667 - 1,008,667 revenue Penyisihan penurunan Provision for impairment nilai 3,346,596 - - 3,346,596 losses 79,350,068 2,713,882 373,606 77,009,792 2015 Dikreditkan ke laporan laba rugi Dikreditkan Credited to ke ekuitas 1 Januari statements of Credited to 31 Desember January 2015 profit or loss equity December 2015 Rugi pajak yang bisa dikompensasi 50,491,247 18,151,980 - 68,643,227 Tax loss carry forward Penyisihan Provision for gaji dan bonus 2,679,203 1,400,646 - 4,079,849 salaries and bonus Beban penyisihan Provision for employee imbalan kerja 2,063,529 100,004 197,679 2,361,212 benefits obligation Perbedaan antara Differences between buku dan pajak accounting and dari nilai buku bersih tax fixed assets aset tetap 207,809 711,375 - 919,184 net book value Penyisihan penurunan Provision for impairment nilai 3,346,596 - - 3,346,596 losses 58,788,384 20,364,005 197,679 79,350,068 2016 Annual Report 324 PT Penjaminan Infrastruktur Indonesia Persero Lampiran - 531 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2016 Expressed in thousand of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued