DEPOSITO BERJANGKA lanjutan Segment reporting continued

LAPORAN TAHUNAN 2013 BANK BRI AGRO 294 The original financial statements included herein are in the Indonesian language. PT BANK RAKYAT INDONESIA AGRONIAGA Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT BANK RAKYAT INDONESIA AGRONIAGA Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 84 20. PERPAJAKAN lanjutan 20. TAXATION continued b. Beban pajak lanjutan b. Tax expense continued Pada tanggal-tanggal 17 Maret 2011 dan 29 Maret 2011, Bank mengajukan surat keberatan atas seluruh SKP tersebut di atas, kecuali SKP atas PPh Pasal 23. On March 17, 2011 and March 29, 2011, the Bank filed letters of tax objection on all of the aforementioned TAL, except TAL on Tax Article 23. Pada tanggal 15 Maret 2012 berdasarkan Keputusan Direktur Jenderal Pajak No. KEP 311-314, No. KEP 316-320 dan No. KEP 322-328WPJ.042012 keberatan Bank diterima sebagian. On March 15, 2012, based on the Decree of the Directorate General of Taxes No. KEP 311-314, No. KEP 316-320 and No. KEP 322-328WPJ.042012, the Bank’s tax objection was partially accepted. Bank mengajukan permohonan banding atas Keputusan Direktur Jenderal Pajak tanggal 15 Maret 2012 tersebut, ke pengadilan pajak sesuai dengan tanda terima Pengadilan Pajak No. T-1821 - 1836SP.212012 tanggal 27 Juni 2012. The Bank submitted an appeal against the Decree of Directorate General of Taxes dated March 15, 2012 to the Tax Court based on Tax Court Receipt No. T-1821 - 1836SP.212012 dated June 27, 2012. Pada tanggal 11 November 2013 berdasarkan Putusan Pengadilan Pajak No.Put.47856- 47867PPM.II162013 atas SKP PPN Kurang Bayar No. 00275-2862070806210, permohonan banding diterima sebagian yaitu sebesar Rp73.785. Pada tanggal 12 Desember 2013 berdasarkan Putusan Pengadilan Pajak No. Put. 48822PPM.II162013 atas SKP PPN Kurang Bayar No. 000252770806210 permohonan banding diterima sebagian sebesar Rp13.697. Pada tanggal 20 Desember 2013 berdasarkan Putusan Pengadilan Pajak No. Put. 49509PPM.II132013 atas SKP PPh Pasal 26 No. 000372040806210 permohonan banding Bank diterima sebagian yaitu sebesar Rp15.229. Bank telah membayar kekurangan pembayaran pajak atas SKP PPN No. 00275-2862070806210, sedangkan untuk SKP PPN No. 000252770806210 dan SKP PPh Pasal 26 No. 000372040806210 masih menunggu pelaksanaan putusan pengadilan pajak dari Direktur Jenderal Pajak. On November 11, 2013, based on the Decree of the Tax Court No. Put.47856-47867PPM.II162013 of TAL VAT Underpayment No. 00275- 2862070806210, the appeal was partially accepted amounted to Rp73,785. On December 12, 2013 based on the Decree of the Tax Court No.Put. 48822PPM.II162013 of TAL VAT Underpayment No.000252770806210, the appeal was partially accepted amounted to Rp13,697. On December 20, 2013 based on the Decree of the Tax Court No. Put. 49509PPM.II 132013 of TAL Article 26 No. 000372040806210, the Bank’s appeal was partially accepted amounted to Rp15,229. The Bank has paid the underpayments of TAL VAT No. 00275-2862070806210, except for TAL VAT No. 000252770806210 and for TAL Article 26 No. 000372040806210 the Bank still waits for the application of decree of the tax court from Directorate General of Taxes. Sampai dengan tanggal 24 Februari 2014, Bank belum menerima putusan Pengadilan Pajak atas SKP PPh Pasal 4 ayat 2 No. 000722040806210, SKP PPh Badan No. 000432060806210, dan SKP PPh Pasal 21 No.001272010806210. Until February 24, 2014, the Bank’s has not received the decree of Tax Court for TAL Article 4 2, No. 000722040806210, TAL Corporate Income Tax No. 000432060806210 and TAL Article 21 No. 001272010806210. Pada tanggal-tanggal 31 Desember 2013 dan 2012, manajemen Bank telah membentuk cadangan atas kekurangan pembayaran pajak untuk tahun 2008 masing-masing sebesar Rp3.259.216 dan Rp4.453.892 didasarkan pada estimasi terbaik dari manajemen Catatan 23. As of December 31, 2013 and 2012, the Bank’s management has set up provision for tax underpayment for fiscal year of 2008 amounting to Rp3,259,216 and Rp4,453,892, respectively, based on best estimates from the management Note 23.