UTANG KOMISI COMMISSION PAYABLES

PT ASURANSI BINA DANA ARTA Tbk PT ASURANSI BINA DANA ARTA Tbk DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL KONSOLIDASIAN Lanjutan STATEMENTS Continued Untuk tahun-tahun yang berakhir For the years ended 31 Desember 2015 dan 2014 December 31, 2015 and 2014 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated

21. PERPAJAKAN Lanjutan

21. TAXATION Continued

e. Estimasi pajak penghasilan tangguhan e. Estimated deferred tax income Perusahaan The Company Liabilitas pajak tangguhan Deferred tax liabilities Klaim IBNR IBNR claims Cadangan imbalan Provision for employee kerja benefits Rugi yang belum direalisasi Unrealized loss on atas efek - efek yang available for sale tersedia untuk dijual securities Penyusutan aset tetap Depreciation of fixed assets Premi yang belum Unearned premium merupakan pendapatan reserves Rugi pajak Tax loss Entitas Anak Subsidiary Aset pajak tangguhan Deferred tax assets Penyusutan aset tetap Depreciation of fixed assets Cadangan imbalan Provision for employee kerja benefits Rugi pajak Tax loss Perusahaan The Company Aset pajak tangguhan Deferred tax assets Klaim IBNR IBNR claims Cadangan imbalan Provision for employee kerja benefits Rugi yang belum direalisasi Unrealized loss on atas efek-efek yang available for sale tersedia untuk dijual securities Penyusutan aset tetap Depreciation of fixed assets Premi yang belum Unearned premium merupakan pendapatan reserves disajikan kembali, lihat catatan 46 As restated, see note 46 10.484.250 5.712.606 Charged to 31 Desember 2015 Dibebankan ke laporan laba rugi - Credited charged 918.206 86.130 7.631.102 31 Desember 2013 Charged to 31 Desember 2014 to profit or loss equity December 31, 2014 1.322.614 7.885.250 2.602.250 - 10.487.500 - 626.284 696.330 710.360 1.161.582 2015 December 31, 2015 60.391 649 68.729 ke ekuitas 3.175.516 652.612 880.141 4.708.270 Dikreditkan dibebankan 253.857 ke ekuitas Creditedcharged 13.584.128 - 22.628.828 2014 807.363 31 Desember 2014 10.471.681 332.588 15.029 15.218 - 15.218 - 29.495 - 38.482 3.173.167 December 31, 2014 277.612 8.987 - 10.487.500 3.250 4.708.270 15.678 2.173.830 - 9.044.700 - 8.987 Dikreditkan dibebankan ke laporan laba rugi Dibebankan to profit or loss equity 696.330 - 418.718 7.631.102 - 649 73.342 - 783.702 6.878.077 2.166.623 - 783.702 23.661 9.044.700 6.215.663 December 31, 2013 2.173.830 64 PT ASURANSI BINA DANA ARTA Tbk PT ASURANSI BINA DANA ARTA Tbk DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL KONSOLIDASIAN Lanjutan STATEMENTS Continued Untuk tahun-tahun yang berakhir For the years ended 31 Desember 2015 dan 2014 December 31, 2015 and 2014 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated

21. PERPAJAKAN Lanjutan

21. TAXATION Continued

e. Estimasi pajak penghasilan tangguhan lanjutan e. Estimated deferred tax income continued Entitas Anak Subsidiary Aset pajak tangguhan Deferred tax assets Penyusutan aset tetap Depreciation of fixed assets Laba sebelum pajak penghasilan menurut Profit before income tax per laporan laba rugi komprehensif consolidated statement of konsolidasian comprehensive income Dikurangi laba rugi entitas anak Less gain loss before tax of sebelum beban pajak - bersih subsidiaries - net Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi elimination journal Beban pajak Perusahaan berdasarkan Tax expense of the Company tarif pajak yang berlaku : at effective rate: Tarif 25 Rate 25 Pengaruh pajak atas beban yang tidak diperkenankanpenghasilan Tax difference from non deductible yang pajaknya bersifat final: expenses and non taxable income Perusahaan The Company Beban pajak dan lainnya Tax expense and other expense Labarugi penilaian investasi Gainloss on valuation on jangka panjang long term investment Beban asuransi Insurance expense Sumbangan Donation Perbaikan dan pemeliharaan Repair and maintenance Pendidikan dan pelatihan Education and training Jamuan dan representasi Entertainment and representation Pendapatan bunga Interest income Lain-lain Others Entitas anak Subsidiary Penurunan tarif pajak penghasilan Decrease in income tax rate disajikan kembali, lihat catatan 46 As restated, see note 46 1.506.246 A reconciliation between tax benefit, computed by applying the applicable tax rate based on existing tax regulations are as follows: Rekonsiliasi antara pajak penghasilan dan hasil perhitungan akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: 33.648.143 30.905.458 9.232.483 210.737 27.571.768 147.813 2014 189.417.464 278.975.994 69.764.671 47.354.366 8.987 2.079 2.230.707 24.205.466 59.353.381 2015 - 259.144 555.390 188.726.451 480.276 279.058.685 62.500 Charged to 31 Desember 2014 December 31, 2014 52.523 615.206 16.448.908 1.450 48.870 December 31, 2013 ke laporan laba rugi ke ekuitas 305.900 31 Desember 2013 Credited charged 2014 Dikreditkan 16.448.908 dibebankan Dibebankan 223.209 1.749 61.137 - to profit or loss equity - 8.987 - 8.987 - 8.987 - 8.987 552.653 10.411.290 10.411.290 60.391 65