PAJAK PENGHASILAN buku prospektus final pdsb jan 2014

NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued Pada tanggal 31 Desember 2010, Bank mengalami rugi fiskal sehingga utang dan beban pajak kini adalah nihil. As of December 31, 2010, the Bank‘s current income tax payable is nil because the Bank had fiscal loss. Laba kena pajak Bank pada tahun 2012 dan 2011 dan akumulasi rugi fiskal Bank tahun 2010 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. The Bank’s taxable income in 2012 and 2011 and the Banks accumulated fiscal losses in 2010 are in accordance with the annual corporate income tax returns filled by the Bank to the Tax Service Office. Pajak Tangguhan Deffered Tax Rincian dari aset dan liabilitas pajak tangguhan Bank adalah sebagai berikut: The details of the Bank’s deferred tax assets and liabilities are as follows: Dikreditkan Dikreditkan Dikreditkan Dikreditkan dibebankan dibebankan dibebankan dibebankan ke laporan ke laporan ke laporan ke laporan Penyesuaian laba rugi laba rugi laba rugi laba rugi sehubungan komprehensif komprehensif komprehensif komprehensif dengan penerapan Credited Credited Credited Credited awal PSAK 55 charged charged charged charged revisi 2011 to to to to Adjsutment due to comprehensif 31 Desember comprehensif 31 Desember comprehensif 31 Desember comprehensif 1 Januari initial adoption of income December 31, income December 31, income December 31, income 30 Juni January 1, 2010 PSAK 55 revised 2011 for the year 2010 for the year 2011 for the year 2012 for the period June 30, 2013 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Rp000 Liabilitas imbalan Post-employement benefits pasca kerja 499.589 - 110.460 610.049 286.136 896.185 313.429 1.209.614 392.540 1.602.154 obligations Depreciation of premises Penyusutan aset tetap 178.047 - 1.217.154 1.039.107 482 1.038.625 2.583 1.036.042 51.037 985.005 and equipment Cadangan kerugian Allowance for impairment penurunan nilai selain losses other than pembiayaan 151.456 15.595 82.673 84.378 722.137 637.759 834.127 1.471.886 90.949 1.562.835 and financing Rugi fiskal 1.052.397 15.595 2.037.519 3.074.321 3.074.321 - - - - - Fiscal Loss Jumlah Aset Pajak Total Deferred Tax Tangguhan 1.525.395 - 3.282.460 4.807.855 3.510.804 1.297.051 523.281 773.770 250.554 1.024.324 Assets Disajikan kembali Catatan 39As restated Note 39 Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak efektif yang berlaku adalah sebagai berikut: A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income before tax is as follows: 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Laba rugi sebelum pajak menurut Income loss bef ore tax per statements laporan laba rugi komprehensif 22.711.371 19.672.434 49.571.981 14.632.309 10.188.583 of comprehensiv e income Beban pajak berdasarkan tarif pajak y ang berlaku 5.677.843 4.918.109 12.392.996 3.658.078 2.547.146 Tax expense at ef f ectiv e tax rates Pengaruh pajak atas penghasilan y ang tidak dapat diperhitungkan menurut f iskal 102.980 16.315 80.189 74.688 35.663 Tax ef f ect of non taxable income Rugi f iskal y ang tidak dapat Fiscal loss than cant be dimanf aatkan - - - - 526.761 utilized Koreksi dasar pengenaan pajak - - - - 1.297.737 Correction of tax base Beban Manf aat Pajak 5.780.823 4.934.424 12.473.185 3.732.766 3.282.459 Tax Expense Benef it Disajikan kembali Catatan 39As restated Note 39 238 NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued 29. LABA RUGI PER SAHAM 29. EARNINGS LOSS PER SHARE Berikut ini adalah data yang digunakan untuk perhitungan laba rugi per saham dasardilusian: The computation basicdiluted earnings loss per share attributable to the owners of the Bank is based on the following data: 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Laba rugi bersih Net income loss Laba rugi untuk perhitungan laba rugi Earnings loss f or computation of basic per saham dasardilusian: diluted earnings loss per share: Laba rugi bersih 16.930.548 14.738.010 37.098.796 10.899.543 6.906.124 Net income loss Jumlah Saham dalam angka penuh Lembar Lembar Lembar Lembar Lembar Numbers of Shares in f ull amount Shares Shares Shares Shares Shares Jumlah rata-rata tertimbang saham Weighted av erage number of ordinary biasa untuk perhitungan laba rugi shares f or computation of basic bersih per saham dasardilusian 4.887.237.569 4.870.000.000 4.870.000.000 3.353.880.010 1.639.579.252 diluted earning loss per share Jumlah rata-rata tertimbang saham yang digunakan untuk menghitung laba per saham dasar dan dilusian telah disesuaikan untuk mencerminkan pengaruh dari pemecahan saham, dividen saham dan saham bonus Catatan 20. Weighted average number of shares used to calculate basic and diluted earnings per share have been adjusted to reflect the effect of the stock split, stock dividend and bonus shares Note 20. 30. SIFAT DAN TRANSAKSI PIHAK BERELASI 30. NATURE OF RELATIONSHIP AND TRANSACTIONS WITH RELATED PARTIES Sifat Pihak Berelasi Nature of Relationship a. PT Bank Pan Indonesia Tbk adalah entitas induk dan pemegang saham utama Bank. b. PT Panin Insurance Tbk merupakan pemegang saham PT Bank Pan Indonesia Tbk. c. PT Asuransi Multi Artha Guna Tbk dan PT Panin Life merupakan perusahaan yang pemegang saham utamanya adalah PT Panin Insurance Tbk. d. Pengurus utama Bank merupakan karyawan kunci. a. PT Bank Pan Indonesia Tbk is the parent entity and the main shareholder of the Bank. b. PT Panin Insurance Tbk is a shareholder of PT Bank Pan Indonesia Tbk. c. PT Asuransi Multi Artha Guna Tbk and PT Panin Life are a companies whose main shareholders are PT Panin Insurance Tbk. d. The Bank’s management are the key employees. Transaksi Pihak Berelasi Transactions with Related Parties Dalam kegiatan usahanya, Bank melakukan transaksi tertentu dengan pihak berelasi yang meliputi antara lain: In the normal course of business, the Bank enters into certain transactions with related parties that include among other: a. Giro pada bank lain Catatan 6 b. Piutang Murabahah Catatan 9 c. Simpanan berupa giro Wadiah Catatan 15 d. Liabilitas lain-lain berupa pendapatan diterima di muka Catatan 18 e. Dana Syirkah Temporer Catatan 19 a. Demand deposits with other banks Note 6 b. Murabahah receivables Note 9 c. Deposits in form of wadiah demand deposits Note 15 d. Other liabilites in form of income received in advance Note 18 e. Temporary Syirkah Funds Note 19 239 NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued f. Asuransi atas aset tetap Bank, Cash In Safe , Cash In Transit , Cash In Cashier Box serta asuransi kesehatan karyawan Bank pada PT Panin Insurance Tbk dan PT Asuransi Multi Artha Guna Tbk. f. The Bank’s premises and equipment, “Cash in Safe”, “Cash In Transit”, “Cash In Cashier Box” and employees health insurance are insured with PT Panin Insurance Tbk and PT Asuransi Multi Artha Guna Tbk. Persentase giro pada bank lain dan piutang Murabahah dari pihak yang berelasi terhadap jumlah aset adalah sebagai berikut: The percentage of demand deposits with other banks and Murabahah receivables from related parties on total assets are as follow: Rp000 Rp000 Rp000 Rp000 Rp000 Demand deposits with Giro pada bank lain other banks PT Bank Pan Indonesia Tbk 85.061 0,003 54.602 0,003 178.404 0,018 161.914 0,035 581.822 0,360 PT Bank Pan Indonesia Tbk Piutang Murabahah Murabahah receiv ables Manajemen kunci 3.509.104 0,135 1.226.090 0,057 1.015.079 0,100 1.565.011 0,341 1.614.638 0,999 Key managements Jumlah 3.594.165 0,138 1.280.692 0,060 1.193.483 0,118 1.726.925 0,376 2.196.460 1,359 Total 30 Juni January 1, 2010 31 DesemberDecember 31, Disajikan kembali Catatan 39 1 Januari 2010 31 Desember 2009 As restated Note 39 June 30, 2013 2012 2011 2010 December 31, 2009 Persentase simpanan dan liabilitas lain-lain pendapatan diterima di muka dari pihak berelasi terhadap jumlah liabilitas adalah sebagai berikut: The percentage of deposits and other liabilities income received in advance from related parties on total liabilites are as follow: Rp000 Rp000 Rp000 Rp000 Rp000 Simpanan 289.285 0,06 319.233 0,15 - 0,00 - 0,00 - 0,00 Deposits Pendapatan diterima di muka Income receiv ed in adv ance PT Bank Pan Indonesia Tbk 263.250 0,05 303.750 0,15 60.750 0,21 141.750 0,70 222.750 3,25 PT Bank Pan Indonesia Tbk Jumlah 552.535 0,11 622.983 0,30 60.750 0,21 141.750 0,70 222.750 3,25 Total 1 Januari 2010 31 Desember 2009 30 Juni 31 DesemberDecember 31, January 1, 2010 June 30, 2013 2012 2011 2010 December 31, 2009 Persentase dana syirkah temporer dari pihak berelasi terhadap jumlah dana syirkah temporer adalah sebesar 16, 14 dan 15 masing- masing pada tanggal 30 Juni 2013, 31 Desember 2012 dan 2011. Tidak terdapat dana syirkah temporer dari pihak berelasi pada tanggal 31 Desember 2010 dan 1 Januari 2010 31 Desember 2009. Percentage of temporary syirkah fund from related parties with total temporary syirkah fund are 16, 14 and 15 as of June 30, 2013, December 31, 2012 and 2011, respectively. There is no temporary syirkah funds from related paries as of December 31, 2010 and January 1, 2010December 31, 2009. Persentase bagi hasil dana syirkah temporer terhadap jumlah hak pihak ketiga atas bagi hasil dana syirkah temporer, beban asuransi kepada pihak berelasi terhadap beban administrasi dan beban asuransi kesehatan karyawan kepada pihak berelasi terhadap beban kepegawaian adalah sebagai berikut: Percentage of returns of temporary syirkah funds with total third parties share on return of temporary syirkah funds, insurance expenses to related parties with total administrative expenses and employee health insurance expenses to related parties with total personnel expenses are as follows: Rp000 Rp000 Rp000 Rp000 Rp000 Bagi hasil dana sy irkah temporer 846.371 1,61 43.750 0,241 3.748.294 6,51 192.208 0,71 - 0,00 Return of temporary sy irkah f unds Beban asuransi aset tetap, Insurance expenses, Cash In Safe , Cash In Transit Cash In Saf e, Cash In Transit dan Cash In Cashier Box 106.928 1,15 34.511 0,46 428.098 2,66 127.200 0,95 170.604 1,41 and Cash In Cashier Box Beban asuransi kesehatan kary awan 863.270 5,32 952.306 11,00 1.542.582 7,75 1.153.121 7,71 - 0,00 Employ ee health insurance expense Six months Six months One y ear One y ear One y ear 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun 240