SIMPANAN NASABAH DEPOSITS FROM CUSTOMERS

bk - ounts 4,50 4,24 gs 8,00 9,00 its 93 - y ah 218.923.298.672 169.331.861.073 s 28.514.388.942 41.822.896.004 e 247.437.687.614 211.154.757.077 tal ng ce ama he e unan or ber 1, – - 280.000 - ax 008 .370 2.552.334.812 l included herein are in the Indonesian language. PT BANK DINAR INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT BANK DINAR INDONESIA Tbk NOTES TO THE FINANCIAL STATEMENTS December 31, 2015 and 2014 Expressed in Rupiah, unless otherwise stated 53 16. PERPAJAKAN lanjutan 16. TAXATION continued

a. Hutang pajak lanjutan

a. Tax payable continued

2015 2014 2013 Kini 4.334.350.000 867.446.564 2.181.756.169 Current Tangguhan 275.334.438 121.576.298 114.479.917 Deferred Jumlah 4.059.015.562 989.022.862 2.067.276.252 Total Rekonsiliasi antara laba sebelum pajak, seperti yang disajikan dalam laporan laba rugi, dan penghasilan kena pajak Bank untuk periode yang berakhir pada tanggal 31 Desember 2015, 2014 dan 2013 adalah sebagai berikut: A reconciliation between income before tax, as presented in the income statement, and the Banks taxable income for the period ended December 31, 2015, 2014 and 2013 were as follows: 2015 2014 2013 Laba sebelum pajak 18.078.150.935 4.060.023.033 9.645.787.013 Earning before tax Koreksi fiskal: Fiscal correction: Biaya perjamuan 129.141.245 93.885.063 76.210.675 Entertainment Expense Sumbangan 114.124.800 69.066.500 19.701.500 Donation Penyusutan aset tetap 305.486.459 318.848.835 23.376.980 Depreciation Property,plant and equipment Jasa produksi 375.000.000 - - Bonus Pembentukan cadangan pesangon 994.214.600 599.170.324 982.630.815 Employee benefit expense Laba penjualan AYDA 960.515.904 - 730.846.163 Gain on sale of foreclosed assets Pembayaran pesangon 267.876.845 515.945.000 524.711.145 Payment of employee benefit Pendapatan sewa 1.430.325.000 1.155.262.500 765.125.000 Rent income Penghasilan kena pajak 17.337.400.290 3.469.786.255 8.727.024.675 Total Beban Pajak Kini Current tax income 2015: 25 x 17.337.400.000 4.334.350.000 - - 2015: 25 x 17.337.400.000 2014: 25 x 3.469.786.255 - 867.446.564 - 2014: 25 x 3.469.786.255 2013 25 x 8.727.024.675 - - 2.181.756.169 2013 25 x 8.727.024.675 4.334.350.000 867.446.564 2.181.756.169 Dikurangi: Less: Pajak penghasilan badan dibayar dimuka pajak penghasilan - pasal 25 2.546.009.237 860.516.608 793.827.578 Prepaid corporate income tax – article 25 Kurang bayar pajak badan 1.788.340.763 6.929.956 1.387.928.591 Under payment of corporate income tax Berdasarkan pasal 17 ayat 2 Undang-undang No. 7 tahun 1983 mengenai “Pajak Penghasilan” yang telah diubah untuk keempat kalinya dengan Undang-undang No. 36 tahun 2008, tarif Pajak Penghasilan Badan adalah sebesar 25. Under article 17, paragraph 2 of Law No. 7 of 1983 regarding Income Tax which has been changed for the fourth time with Law No. 36 In 2008, the corporate tax rate is 25. Laba kena pajak hasil rekonsiliasi menjadi dasar pengisian Surat Pemberitahuan Tahunan SPT pajak Bank. Taxable income reconciliation results become the basis for completing the Annual Tax Return SPT Bank taxes. Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2015 adalah suatu perhitungan sementara yang dibuat untuk tujuan akuntansi dan dapat berubah pada waktu Bank menyampaikan Surat Setoran Pajak SSP pajaknya. The calculation of corporate income tax for the year ended December 31, 2015 is a preliminary estimate made for accounting purposes and are subject to change at Bank convey the Tax Payment SSP tax. Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2014 sesuai dengan Surat Pemberitahuan Pajak SPT Bank. The calculation of corporate income tax for the year ended December 31, 2014 in accordance with the Income Tax SPT Bank.