Manfaat beban pajak Tax benefit expense

Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TIDAK DIAUDIT 30 Juni 2015 dan 31 Desember 2014 Serta periode yang berakhir pada tanggal 30 Juni 2015 dan 2014 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED June 30, 2015 and December 31, 2014 and for the period ended June 30, 2015 and 2014 Expressed in millions of rupiah, unless otherwise stated 132 26. PAJAK PENGHASILAN lanjutan 26. INCOME TAX continued

b. Manfaat beban pajak lanjutan

b. Tax benefit expense continued

30 Juni 31 Desember June 30, 2015 December 31, 2014 Laba sebelum beban pajak Bank 739.133 1.407.443 Income before tax expense Bank only Beda temporer Temporary differences Pembentukan pembalikan Provision for reversal of kerugian kredit 186.499 35.811 allowancefor loan losses Penghargaan kerja 1.486 390 Gratuity Penyisihan pembalikan beban Provision for reversal of Corporate Social Responsibility 37.517 17.083 Corporate Social Responsibility Penyisihan beban imbalan kerja 3.446 23.599 Provision for employee benefits Penyisihan pembalikan kerugian Provision for reversal of aset non produktif dan possible losses on aset produktif selain non-earning assets and earning kredit yang diberikan dan assets other than loans pembiayaan syariah 1 3.361 and sharia financing Kerugian perubahan nilai surat Loss from changes in fair value of berharga yang diperdagangkan 47.932 51.036 held-for-trading marketable securities 171.153 17.990 Beda tetap Permanent differences Beban yang tidak dapat dikurangkan 62.064 112.006 Non-deductible expenses Laba kena pajak 630.044 1.537.439 Taxable income Beban pajak penghasilan badan 126.008 307.488 Corporate income tax expense Dikurangi pajak dibayar dimuka 165.229 293.679 Less prepaid tax Hutang pajak penghasilan badan 39.221 13.809 Corporate income tax payable Bank akan menyampaikan Surat Pemberitahuan Tahunan untuk tahun 2015 sesuai dengan prinsip self assessment berdasarkan perhitungan tersebut di atas. The Bank will file its Annual Corporate Income Tax Return for 2015 according to the self assessment principle in accordance with the above calculation. Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2014 telah sesuai dengan Surat Pemberitahuan Tahunan yang dilaporkan ke kantor pajak. The calculation of corporate income tax for the year ended December 31, 2014 conforms with the Annual Corporate Income Tax Return reported to the tax office. c. Aset pajak tangguhan - neto c. Deferred tax assets - net Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited charged to the consolidated 31 Desember statement of 30 Juni December 31, comprehensive June 30, 2014 income 2015 Aset liabilitas pajak tangguhan Deferred tax assets liabilities Penyisihan beban Corporate Provision for Corporate Social Responsibility 13.771 7.503 6.268 Social Responsibility Penyisihan imbalan kerja 25.291 689 25.980 Provision for employee benefits Penyisihan kerugian kredit 57.764 37.300 95.064 Provision for loan losses Perubahan nilai wajar Changes in fair value surat berharga held-for-trading diperdagangkan 3.464 9.587 6.123 marketable securities Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TIDAK DIAUDIT 30 Juni 2015 dan 31 Desember 2014 Serta periode yang berakhir pada tanggal 30 Juni 2015 dan 2014 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED June 30, 2015 and December 31, 2014 and for the period ended June 30, 2015 and 2014 Expressed in millions of rupiah, unless otherwise stated 133 26. PAJAK PENGHASILAN lanjutan 26. INCOME TAX continued