BEBAN PAJAK 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 - 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