Beban pajak lanjutan Tax expense 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 continuedParts
» Loan Disbursement Organization and Human Resources
» 130.2 8.9 The approval on BNI Business Plan RBB and RBB Supervision Report
» 14.17 The approval on BNI Business Plan RBB and RBB Supervision Report
» Operational Risk Pandu Djajanto
» Strategic Risk Pandu Djajanto
» Compliance Risk Pandu Djajanto
» Reputational Risk Pandu Djajanto
» Firman Wibowo bni ar 2013 th
» Pendirian Bank Establishment of the Bank
» Rekapitalisasi lanjutan Recapitalization continued Kuasi-reorganisasi Quasi-reorganisation
» Organisasi Organizational and Management Structure
» Entitas Anak Subsidiaries GENERAL INFORMATION continued
» Entitas Anak lanjutan Subsidiaries continued
» Dasar Basis of preparation of the consolidated
» Perubahan kebijakan akuntansi lanjutan Changes in accounting policies continued
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Prinsip konsolidasian Principles of consolidation
» Transaksi dalam mata uang asing dan
» Efek-efek dan Obligasi Pemerintah lanjutan Marketable Efek-efek yang dibelidijual dengan janji
» Instrumen keuangan derivatif lanjutan Derivative financial instruments continued
» Pinjaman yang diberikan lanjutan Loans continued
» Liabilitas segera Obligations due immediately Simpanan nasabah Deposits from customers
» Simpanan nasabah lanjutan Deposits from customers continued
» Simpanan dari bank lain Deposits from other banks
» Kontrak asuransi Insurance contract
» Kontrak asuransi lanjutan Insurance contract continued
» Perpajakan lanjutan Taxation continued
» IKHTISAR SUMMARY Pandu Djajanto
» PENGGUNAAN USE OF CRITICAL ACCOUNTING ESTIMATES
» KAS CASH KAS lanjutan CASH continued GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan jenis dan mata uang lanjutan
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Berdasarkan peringkat lanjutan By rating continued
» Berdasarkan jenis dan mata uang By type and currency
» Fasilitas pembiayaan dengan perusahaan Informasi Other significant information relating to
» ASET LAIN-LAIN –NETO OTHER ASSETS – NET
» ASET TETAP lanjutan FIXED ASSETS continued
» Beban pajak lanjutan Tax expense continued
» Beban pajak lanjutan Tax expense continued Aset pajak tangguhan - neto Deferred tax assets - net
» Berdasarkan jenis lanjutan By type continued
» LIABILITAS LAIN-LAIN OTHER LIABILITIES MODAL SAHAM SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL continued
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» Type of relationships and related parties
» Type of relationships and related parties Pinjaman yang diberikan Loans
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued RISIKO KREDIT CREDIT RISK
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO LIKUIDITAS LIQUIDITY RISK
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued RISIKO PASAR MARKET RISK
» RISIKO PASAR lanjutan MARKET RISK continued
» RISIKO OPERASIONAL OPERATIONAL RISK
» RISIKO OPERASIONALlanjutan OPERATIONAL RISK continued
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued NILAI WAJAR
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» AKTIVITAS JASA LAINNYA OTHER ACTIVITIES
» AKTIVITAS JASA LAINNYA lanjutan OTHER ACTIVITIES continued
» RENCANA BARANG MODAL CAPITAL EXPENDITURE COMMITMENTS PROGRAM PENGGANTI MANAGEMENT -
» PROGRAM PENGGANTI MANAGEMENT - Pandu Djajanto
» PROGRAM PENGGANTI MANAGEMENT - KREDIT KELOLAAN CHANNELING LOANS
» NILAI TERCATAT INSTRUMEN KEUANGAN THE CARRYING AMOUNT OF FINANCIAL
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