Beban pajak lanjutan Tax expense continued

420 2013 Annual Report BNI DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah, unless otherwise stated 26. PERPAJAKAN lanjutan 26. TAXATION continued

c. Beban pajak lanjutan

c. Tax expense continued

Rekonsiliasi antara laba sebelum pajak penghasilan menurut laba rugi BNI dengan estimasi penghasilan kena pajak adalah sebagai berikut: A reconciliation between the income before tax as shown in BNI’s profit and loss and estimated taxable income are as follows: 2013 2012 Grup The Group Laba konsolidasian Consolidated income sebelum pajak penghasilan 11,278,165 8,899,562 before income tax Laba sebelum pajak penghasilan Income before income tax dari entitas anak 221,754 298,752 of subsidiaries Laba sebelum pajak penghasilan - BNI 11,056,411 8,600,810 Income before income tax - BNI Beda waktu Timing differences - Penyusutan aset tetap 27,579 22,204 Depreciation of fixed assets - - Pembalikan cadangan kerugian penurunan Reversal of allowance - nilai aset produktif - pinjaman for impairment losses yang diberikan 357,742 1,039,463 on earning assets - loans - Pembalikan cadangan hukum, kecurangan fraud Reversal of allowance - dan lainnya 29,239 6,953 for legal, fraud and others - Rugi laba yang belum direalisasi atas efek Unrealized loss gain on trading - yang diperdagangkan 2,706 19,649 securities - Pembalikan cadangan Reversal of allowance - imbalan kerja 105,350 88,647 for employee benefits - Pembalikan cadangan kerugian Reversal of allowance - penurunan nilai aset produktif for impairment earning selain pinjaman yang diberikan 5,990 70,096 assets - other than loans 186,878 986,012 Beda tetap Permanent differences - Kenikmatan karyawan 111,130 80,758 Employees’ fringe benefits - - Pembalikan cadangan Reversal of allowance - kerugian penurunan nilai - aset for impairment losses on lain-lain 12,633 8,090 other assets - Program insentif pengganti MESOP 53,959 5,920 Incentive for MESOP replacement program - - Keuntungan atas reksadana 458,418 408,505 Gain on mutual fund - - Lain-lain 229,711 163,234 Others - 184,169 178,523 Total permanent differences Penghasilan kena pajak - BNI 10,685,364 7,436,275 Taxable income - BNI Beban pajak penghasilan tahun berjalan dan taksiran utang pajak penghasilan BNI adalah sebagai berikut: Taxable income for the current year and the estimated corporate income tax payable is as follows: 2013 2012 Beban pajak penghasilan sesuai Income tax based on the tarif pajak yang berlaku applicable tax rates 20 x Rp10.685.364 2,137,073 - 20 x Rp10,685,364 20 x Rp7.436.275 - 1,487,255 20 x Rp7,436,275 Beban pajak penghasilan 2,137,073 1,487,255 Corporate income tax expense Pajak dibayar di muka 2,007,020 1,467,798 Prepaid tax Corporate income tax Utang pajak penghasilan - BNI 130,053 19,457 payable - BNI 421 2013 Annual Report BNI DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah, unless otherwise stated 26. PERPAJAKAN lanjutan 26. TAXATION continued