PT BANK WOORI SAUDARA INDONESIA 1906 Tbk formerly PT BANK HIMPUNAN SAUDARA 1906 Tbk
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND
FOR THE YEARS THEN ENDED Continued
- 72 - 25. UTANG PAJAK
25. TAX PAYABLES
2014 2013
Rp Juta Rp Juta
Rp Million Rp Million
Utang pajak kini Current tax liabilities
Pasal 29 9.941
24.541 Article 29
Pasal 25 262
4.249 Article 25
Jumlah 10.203
28.790 Total
Utang pajak lainnya: Other tax liabilities:
Pasal 4 2 12.783
555 Article 4 2
Pasal 21 2.069
525 Article 21
Pasal 23 822
521 Article 23
Pajak pertambahan nilai 15
- Value added tax
Jumlah 15.689
1.601 Total
Jumlah 25.892
30.391 Total
26. BEBAN PAJAK 26. TAX EXPENSE
Pajak penghasilan badan Corporate income tax
2014 2013
Rp Juta Rp Juta
Rp Million Rp Million
Pajak kini 38.050
68.848 Current tax
Pajak tangguhan 12.675
1.690 Deferred tax
Jumlah 50.725
70.538 Total
Pajak Kini Current Tax
Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba akuntansi sebelum
pajak penghasilan dan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between income tax expense and the theoretical tax amount on the Bank’s profit
before income tax is as follows:
2014 2013
Rp Juta Rp Juta
Rp Million Rp Million
Laba sebelum pajak menurut Income before tax per statements
laporan laba rugi komprehensif 188.798
272.623 of comprehensive income
Tarif pajak yang berlaku 47.200
68.156 Tax expense at effective tax rates
Pengaruh pajak atas penghasilan yang tidak dapat diperhitungkan
menurut fiskal 3.525
2.382 Tax effect of nontaxable income
Beban Pajak 50.725
70.538 Tax Expense
PT BANK WOORI SAUDARA INDONESIA 1906 Tbk formerly PT BANK HIMPUNAN SAUDARA 1906 Tbk
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND
FOR THE YEARS THEN ENDED Continued
- 73 - Rekonsiliasi
antara laba
sebelum pajak
penghasilan menurut laporan laba rugi dan penghasilan kena pajak adalah sebagai berikut:
The reconciliation between income before tax as shown in the statement of income and taxable
income are as follows:
2014 2013
Rp Juta Rp Juta
Rp Million Rp Million
Laba sebelum pajak menurut Income before tax per statements
laporan laba rugi komprehensif 188.798
272.623 of comprehensive income
Perbedaan temporer: Temporary differences:
Beban imbalan pasca kerja 3.873
848 Post-employment benefit expense
Penyisihan penghapusan - bersih 59.188
3.841 Provision for impairment losses - net
Jasa profesional 3.914
- Professional fee
Depreciation of premises and Penyusutan aset tetap
703 3.766
equipment Jumlah
50.698 6.759
Total Beban yang tidak dapat diperhitungkan
menurut fiskal: Non-deductible expenses:
Beban umum dan administrasi 6.226
7.030 General and administrative expense
Gaji dan upah 1.702
1.554 Personnel expense
Lainnya 6.173
944 Others
Jumlah 14.101
9.528 Total
Laba Kena Pajak 152.201
275.392 Taxable Income
Perhitungan beban dan utang pajak kini adalah sebagai berikut:
The computations of current tax expense and current tax liability are as follows:
2014 2013
Rp Juta Rp Juta
Rp Million Rp Million
Beban pajak kini dengan tarif 25 38.050
68.848 Current tax expense with tax rate 25
Dikurangi pajak dibayar di muka- Prepaid income tax -
Pasal 25 28.109
44.307 Article 25
Utang Pajak Catatan 25 9.941
24.541 Taxes Payable Note 25
Penghasilan kena pajak hasil rekonsiliasi di atas merupakan
dasar dalam
pengisian Surat
Pemberitahuan Tahunan SPT PPh Badan Perseroan untuk tahun yang berakhir tanggal
31 Desember 2014 dan 2013. Taxable income resulting from the above
reconciliation is the basis in filing the Company’s annual Tax Return SPT of Corporate Income
Tax for the years ended December 31, 2014 and 2013.
Perhitungan perpajakan untuk tahun yang berakhir tanggal 31 Desember 2013 adalah
sesuai dengan Surat Pemberitahuan Tahunan SPT Bank.
The calculations of income tax for the years ended December 31, 2013
conform to the Bank’s annual tax returns.
PT BANK WOORI SAUDARA INDONESIA 1906 Tbk formerly PT BANK HIMPUNAN SAUDARA 1906 Tbk
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND
FOR THE YEARS THEN ENDED Continued
- 74 -
Pajak Tangguhan Deferred Tax
Perhitungan jumlah aset dan liabilitas pajak tangguhan adalah sebagai berikut:
The calculation of deferred tax assets and liabilities are as follows:
Dikreditkan Dikreditkan
dibebankan dibebankan ke
ke pendapatan laba rugi
komprehensif komprehensif
lain Credited Penambahan dari
Credited charged
penggabungan charged to
to other usaha
1 Januari comprehensive
comprehensive Additional from
31 Desember January
income income
merger December 31,
Rp Juta Rp Juta
Rp Juta Rp Juta
Rp Juta Rp Million
Rp Million Rp Million
Rp Million Rp Million
Cadangan kerugian penurunan nilai Allowance for impairment loss
Kredit 13.797
14.884 -
30.502 59.183
Loans Non kredit
6 87
- 3.413
3.506 Non-loans
Aset tetap 2.911
176 -
49 2.686
Properties and equipments Liabilitas imbalan pasca kerja
1.456 968
48 8.204
10.676 Post-employment benefits obligation
Jasa prof esional -
978 -
- 978
Professional fee Bonus y ang masih harus dibay ar
- -
- 2.922
2.922 Accrued bonus
Kerugian y ang belum direalisasi Unrealised loss on
atas ef ek-ef ek dalam kelompok available for sale on
y ang tersedia untuk dijual -
- -
13.144 13.144
marketable securities Peny isihan biay a
penggabungan usaha -
- -
995 995
Provision for merger expenses Pengaruh atas perubahan nilai wajar
- -
- 41.661
41.661 Effect from the changes on fair value
Jumlah Liabilitas Pajak Tangguhan - Bersih 15.246
12.675 48
43.436 71.309
Total Deferred Tax Liabilities - Net 2014
Dikreditkan dibebankan ke
laba rugi komprehensif
Credited charged to
1 Januari comprehensive
31 Desember January
income December 31,
Rp Juta Rp Juta
Rp Juta Rp Million
Rp Million Rp Million
Cadangan kerugian penurunan nilai Allowance for impairment loss
Kredit 12.839
958 13.797
Loans Non kredit
8 2
6 Non-loans
Aset tetap 1.969
942 2.911
Properties and equipments Keuntungan y ang belum direalisasi atas
perubahan nilai wajar peny ertaan Unrealized gain from changes in fair value
dalam bentuk saham tersedia untuk of available for sale investment in
dijual -
- -
shares of stock Liabilitas imbalan pasca kerja
1.244 212
1.456 Post-employment benefits obligation
Jumlah Liabilitas Pajak Tangguhan - Bersih 13.556
1.690 15.246
Total Deferred Tax Liabilities - Net 2013
Manajemen berpendapat
bahwa terdapat
kemungkinan besar jumlah laba fiskal pada masa mendatang
akan memadai
untuk mengkompensasi perbedaan yang menimbulkan
liabilitas pajak tangguhan tersebut. Management believes that the future taxable profit
will likely be sufficient to compensate temporary differences giving rise to the deferred tax
liabilities.
PT BANK WOORI SAUDARA INDONESIA 1906 Tbk formerly PT BANK HIMPUNAN SAUDARA 1906 Tbk
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND
FOR THE YEARS THEN ENDED Continued
- 75 - 27. LIABILITAS IMBALAN KERJA
27. EMPLOYEE BENEFIT LIABILITIES