Tax benefit expense continued Aset pajak tangguhan Deferred tax assets

PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 30 September 2013 dan 31 Desember 2012 Serta periode yang berakhir pada tanggal 30 September 2013 dan 2012 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UN-AUDITED September 30, 2013 and December 31, 2012 And for the period ended September 30, 2013 and 2012 Expressed in millions of rupiah, unless otherwise stated 134 25. PAJAK PENGHASILAN lanjutan 25. INCOME TAX continued c. Aset pajak tangguhan lanjutan c. Deferred tax assets continued Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited Dampak charged to the perubahan 31 Desember consolidated tarif 31 Desember 2011 statement of The effects 2012 December 31, comprehensive of rate December 31, 2011 income changes 2012 Aset liabilitas pajak tangguhan Deferred tax assets liabilities Penyisihan beban corporate Provision for corporate social responsibility 14.804 2.974 2.961 14.817 social responsibility Penyisihan imbalan kerja 17.477 3.702 3.495 17.684 Provision for employee benefit Penyisihan kerugian kredit - 66.363 - 66.363 Provision for loan losses Perubahan nilai wajar Changes in fair value surat berharga held-for-trading diperdagangkan - 140 - 140 marketable securities Penyisihan kerugian aset Provision for losses non produktif dan aset on non-earning assets produktif selain dari kredit and earning assets yang diberikan dan other than loan and pembiayaan syariah 1.614 61 323 1.352 sharia financing 33.895 59.766 6.779 32.650 Entitas anak 3.279 356 - 3.635 Subsidiaries Total 37.174 59.410 6.779 29.015 Total Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan dan dikompensasikan dengan laba fiskal pada masa mendatang. Management believes that deferred tax assets can be utilized and can be compensated against future taxable income. d. Surat ketetapan pajak d. Tax assessment letters Pada tahun 2012, Bank menerima Surat Keputusan Keberatan SKB Tahun Pajak 2007 atas PPh Badan, PPh Pasal 21, PPh Pasal 23, dan Pajak Pertambahan Nilai PPN Masa Pajak Desember 2007 serta pembetulan atas keputusan keberatan PPh Pasal 42. In 2012, the Bank received Tax Objection Decision Letter SKB for Year 2007 regarding Corporate Income Tax, Income Taxes Articles 21 and 23 and Value Added Tax for December 2007 tax period and decision on revision of objection of Income Tax Article 4 2. Pada tanggal 18 Januari 2013, Bank menerima Surat Tagihan Pajak STP Pajak Penghasilan atas angsuran PPh Pasal 25 masa Oktober sampai dengan Desember 2012 sebesar Rp33.910. Atas STP tersebut, telah dilakukan pembayaran oleh Bank pada tanggal 18 Pebruari 2013. On January 18, 2013, the Bank received Tax Collection Letter STP of Tax Installment for Income Taxes Article 25 from October until December 2012 period amounted to Rp33,910. Bank has paid STP on February 18, 2013. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 30 September 2013 dan 31 Desember 2012 Serta periode yang berakhir pada tanggal 30 September 2013 dan 2012 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UN-AUDITED September 30, 2013 and December 31, 2012 And for the period ended September 30, 2013 and 2012 Expressed in millions of rupiah, unless otherwise stated 135 25. PAJAK PENGHASILAN lanjutan 25. INCOME TAX continued