TAXATION continued c. Aset pajak tangguhan
23. TAXATION continued c. Aset pajak tangguhan
c. Deferred tax assets
Aset pajak tangguhan pada tanggal-tanggal 31 Desember 2011 dan 2010 merupakan pengaruh beda pajak dengan rincian sebagai berikut: The deferred tax assets as of December 31, 2011 and 2010 represent the tax effects on the following: 2011 2010 Penyisihan kerugian penurunan nilai - pinjaman Allowance for impairment losses yang diberikan 257.134 454.684 on loans Penyisihan imbalan kerja 246.810 227.056 Allowance for employee benefits Penyisihan kerugian penurunan nilai Allowance for impairment -aset lain-lain 105.873 133.949 losses on other assets-other than loans Laba yang belum direalisasi atas surat-surat berharga yang Unrealized gain on available- tersedia untuk dijual 72.172 120.335 for-sale securities Penyisihan perkara hukum dan lainnya 11.592 30.615 Allowance for legal cases and others Rugi Laba yang belum direalisasi atas Unrealized loss gain on trading surat berharga yang diperdagangkan 402 2.342 securities Penyusutan aset tetap 54.701 54.169 Depreciation of fixed assets Aset pajak tangguhan BNI - neto 638.478 914.812 Net deferred tax assets - BNI Aset pajak tangguhan Net deferred tax assets - Entitas Anak - neto 57.124 76.131 Subsidiaries Aset pajak tangguhan Net consolidated deferred tax konsolidasian - neto 695.602 990.943 assets Pada September 2008, Undang-Undang Nomor 7 tahun 1983 mengenai “Pajak Penghasilan” diubah untuk keempat kalinya dengan Undang-Undang Nomor 36 Tahun 2008. Perubahan tersebut mencakup perubahan tarif pajak penghasilan badan dari sebelumnya menggunakan tarif pajak bertingkat menjadi tarif tunggal, yaitu 28 untuk tahun pajak 2009 dan 25 untuk tahun pajak 2010 dan seterusnya. Untuk tahun pajak 2011, BNI menggunakan tarif pajak 20 sehubungan dengan fasilitas penurunan tarif sebesar 5 yang diperoleh BNI yang disebabkan oleh pelaksanaan Rights Issue sehingga mengakibatkan persentase kepemilikan saham di BNI menjadi 60 milik Pemerintah Indonesia dan 40 milik masyarakat serta memenuhi persyaratan sesuai dengan Pasal 17 Undang-Undang Pajak Penghasilan. In September 2008, Act No. 7 of 1983 regarding the Income Tax was amanded for the fourth time by Act No. 36 of 2008. Such changes include changes in corporate income tax rate from progressive tax rates into a single rate, which is 28 for fiscal year 2009 and 25 for fiscal year 2010 and onwards. For fiscal year 2011, BNI will apply the tax rate of 20 to avail the tax facility of 5 tax rate reduction attributable to the Rights Issue which resulted in BNI being 60 owned by the Government of Republic of Indonesia and 40 owned by the public and to meet the requirements in accordance with Article 17 of the Income Tax Act. Manajemen berpendapat bahwa aset pajak tangguhan dapat dipulihkan seluruhnya. Management believes that deferred tax assets are fully realizable. BNI 430 are in Indonesian language. PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, unless otherwise stated 23. PERPAJAKAN lanjutan23. TAXATION continued d. Pajak
Parts
» Langkah-langkah Strategis 2011 Bank’s Strategic Direction
» Strategic Initiatives in 2011 Kebijakan Stategis 2011
» Contingency Receivables 2011 Strategic Policies
» Risiko Kredit bni ar 2011 th
» Risiko Likuiditas bni ar 2011 th
» Liquidity Risk bni ar 2011 th
» Risiko Operasional Operational Risk
» Risiko Operasional, perbaikan terhadap Loss Other Risk, Regulatory Capital Allocation RCAP,
» Komite Audit Audit Committee
» GENERAL a. Pendirian bni ar 2011 th
» IKHTISAR KEBIJAKAN bni ar 2011 th
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» CASH GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» CURRENT ACCOUNTS WITH OTHER BANKS a. Berdasarkan mata uang
» PENEMPATAN PADA BANK LAIN DAN BANK PLACEMENTS WITH OTHER BANKS AND BANK INDONESIA continued
» MARKETABLE SECURITIES bni ar 2011 th
» SURAT-SURAT BERHARGA bni ar 2011 th
» DERIVATIVES RECEIVABLE AND PAYABLE continued
» DERIVATIVES RECEIVABLE AND PAYABLE continued PINJAMAN YANG DIBERIKAN LOANS
» LOANS continued a. bni ar 2011 th
» LOANS continued b. Transaksi dengan pihak tertentu lanjutan
» LOANS continued c. Berdasarkan sektor ekonomi lanjutan
» LOANS continued e. bni ar 2011 th
» LOANS continued g. bni ar 2011 th
» LOANS continued i. bni ar 2011 th
» LOANS continued k. bni ar 2011 th
» LOANS continued l. Informasi pokok lainnya sehubungan OBLIGASI PEMERINTAH GOVERNMENT BONDS
» GOVERNMENT BONDS continued a. Berdasarkan jenis dan mata uang lanjutan
» GOVERNMENT BONDS continued a.
» PENYERTAAN SAHAM EQUITY INVESTMENTS EQUITY INVESTMENTS continued
» ASET TETAP FIXED ASSETS FIXED ASSETS continued
» OTHER ASSETS – NET bni ar 2011 th
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY DEPOSITS FROM CUSTOMERS
» DEPOSITS FROM CUSTOMERS continued a. Berdasarkan jenis dan mata uang lanjutan
» DEPOSITS FROM CUSTOMERS continued b.
» LIABILITAS AKSEPTASI ACCEPTANCES PAYABLE ACCEPTANCES PAYABLE continued a.
» ACCEPTANCES PAYABLE c. SURAT-SURAT BERHARGA MARKETABLE SECURITIES ISSUED
» PINJAMAN YANG DITERIMA BORROWINGS BORROWINGS continued a.
» BORROWINGS continued a. Berdasarkan jenis dan mata uang lanjutan
» PERPAJAKAN TAXATION TAXATION continued b. Beban
» TAXATION continued b. Beban pajak lanjutan
» TAXATION continued c. Aset pajak tangguhan
» TAXATION continued e. Surat ketetapan pajak lanjutan LIABILITAS LAIN-LAIN OTHER LIABILITIES
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME APPROPRIATION OF NET INCOME continued
» CADANGAN UMUM DAN WAJIB GENERAL AND LEGAL RESERVES CADANGAN KHUSUS SPECIFIC RESERVES
» SALARIES AND EMPLOYEE BENEFITS BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» EMPLOYEE BENEFITS Program pensiun manfaat pasti
» EMPLOYEE BENEFITS continued Program pensiun manfaat pasti lanjutan
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» EMPLOYEE BENEFITS continued Imbalan kerja jangka panjang lainnya lanjutan
» COMMITMENTS AND CONTINGENCIES TRANSAKSI DENGAN PIHAK BERELASI RELATED PARTY TRANSACTIONS
» RELATED PARTY TRANSACTIONS continued a. Jenis hubungan dan unsur transaksi pihak
» RELATED PARTY TRANSACTIONS continued a.
» RELATED PARTY TRANSACTIONS continued d. Surat berharga lanjutan
» RELATED PARTY TRANSACTIONS continued g. Pinjaman
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST SEGMENT INFORMATION
» SEGMENT INFORMATION continued bni ar 2011 th
» SEGMENT INFORMATION continued RISK MANAGEMENT
» RISK MANAGEMENT continued bni ar 2011 th
» CREDIT RISK continued bni ar 2011 th
» CREDIT RISK continued RISIKO LIKUIDITAS LIQUIDITY RISK
» LIQUIDITY RISK continued bni ar 2011 th
» RISIKO PASAR MARKET RISK MARKET RISK continued
» MARKET RISK continued i Risiko tingkat suku bunga lanjutan
» MARKET RISK continued ii. Risiko mata uang lanjutan
» OPERATIONAL RISK bni ar 2011 th
» OPERATIONAL RISK continued bni ar 2011 th
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» AKTIVITAS JASA LAINNYA OTHER ACTIVITIES
» OTHER ACTIVITIES continued Kegiatan Jasa Kustodian lanjutan
» OTHER ACTIVITIES continued Kegiatan Jasa Kustodian lanjutan HAL-HAL LAINNYA OTHER MATTERS
» OTHER MATTERS continued bni ar 2011 th
» CAPITAL EXPENDITURE COMMITMENTS PROGRAM PENGGANTI MANAGEMENT - EMPLOYEE STOCK
» MANAGEMENT - EMPLOYEE STOCK KREDIT KELOLAAN CHANNELING LOANS
» INFORMASI KEUANGAN TAMBAHAN SUPPLEMENTARY FINANCIAL INFORMATION
» MANAGEMENT’S RESPONSIBILITY ON THE CONSOLIDATED FINANCIAL STATEMENTS 2011
» December December 2011 bni ar 2011 th
» December December December December
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