DEPOSITS FROM CUSTOMERS continued

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 571 – Schedule 23. PERPAJAKAN lanjutan

23. TAXATION continued b.

Utang pajak b. Taxes payable 2016 2015 Bank Bank Pajak penghasilan badan Corporate income tax Pasal 25 2,764,277 7,183,794 Article 25 Pasal 29 - 2,841,369 Article 29 2,764,277 10,025,163 Bank Bank Pajak lainnya Other taxes Pasal 4 ayat 2 25,939,561 23,659,179 Article 4 2 Pasal 21 635,948 566,681 Article 21 Pasal 23 17,353 46,764 Article 23 Pajak Pertambahan Nilai 11,612 15,843 Value Added Tax Pasal 26 8,813 9,475 Article 26 26,613,287 24,297,942 Jumlah Utang Pajak - Total Taxes Payable - Entitas Induk 29,377,564 34,323,105 Parent Company Entitas Anak Subsidiary Pajak penghasilan badan Corporate income tax Pasal 29 - - Article 29 Pasal 25 - - Article 25 - - Entitas Anak Subsidiary Pajak lainnya Other taxes Pasal 4 ayat 2 52,186 67,186 Article 4 2 Pasal 21 252,064 93,418 Article 21 Pasal 23 1,018,039 1,533,052 Article 23 1,322,289 1,693,656 Jumlah Utang Pajak - Total Taxes Payable - Entitas Anak 1,322,289 1,693,656 Subsidiary Konsolidasian Consolidated Pajak penghasilan badan Corporate income tax Pasal 29 2,764,277 7,183,794 Article 29 Pasal 25 - 2,841,369 Article 25 2,764,277 10,025,163 Konsolidasian Consolidated Pajak lainnya Other taxes Pasal 4 ayat 2 25,991,747 23,726,365 Article 4 2 Pasal 21 888,012 660,099 Article 21 Pasal 23 1,035,392 1,579,816 Article 23 Pajak Pertambahan Nilai 11,612 15,843 Value Added Tax Pasal 26 8,813 9,475 Article 26 27,935,576 25,991,598 Jumlah Utang Pajak - Total Taxes Payable - Konsolidasian 30,699,853 36,016,761 Consolidated PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 572 – Schedule 23. PERPAJAKAN lanjutan

23. TAXATION continued c.

Beban Pajak Penghasilan c. Income Tax Expenses Manfaat beban pajak penghasilan terdiri dari: Income tax benefit expense consist of: 2016 2015 Bank Bank Pajak kini 22,275,740 39,493,860 Current tax Manfaat beban Deferred tax Pajak tangguhan 20,365,139 31,585,885 benefitexpense Jumlah 1,910,601 7,907,975 Total Entitas Anak Subsidiary Pajak kini - - Current tax Pajak tangguhan 9,410,289 7,983,785 Deferred tax Jumlah 9,410,289 7,983,785 Total Konsolidasian Consolidated Pajak kini 22,275,740 39,493,860 Current tax Pajak tangguhan 29,775,428 39,569,670 Deferred tax Jumlah 7,499,688 75,810 Total Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan penghasilan kena pajak yang dihitung oleh Bank adalah sebagai berikut: The reconciliation between income before income tax as shown in the consolidated statement of profit or loss and other comprehensive income with taxable income of the Bank is as follows: 2016 2015 Laba sebelum beban pajak Income before income tax expense penghasilan menurut laporan laba per consolidated statement of rugi dan penghasilan profit or loss and other komprehensif lain konsolidasian 92,860,786 78,008,976 comprehensive income Bagian rugi neto Equity in net loss of Entitas Anak 27,884,175 31,984,949 Subsidiary Eliminasi dan penyesuaian 3,038 1,363,880 Elimination and adjustment Laba sebelum pajak penghasilan - Entitas Income before income tax - Induk Bank 120,747,999 111,357,805 Parent Company Bank Beda waktu: Timing differences: Imbalan pasca kerja 7,625,052 7,681,345 Post-employment benefits Accrue bonuses, professional Cadangan bonus, jasa fees and promotion profesional dan promosi 1,376,956 1,702,126 expenses Beban penyisihan kerugian Provision for impairment penurunan nilai aset keuangan losses on financial and dan non- keuangan 72,458,552 116,960,071 non-financial assets Beda tetap: Permanent differences: Biaya pajak 2,134,370 1,450,410 Tax expenses Tunjangan karyawan 14,209,716 2,346,774 Employees’ allowance Biaya pemasaran 15,473,797 6,897,033 Marketing expenses Denda 7,100 8,703 Penalty Representasi, jamuan Representative, entertainment dan biaya lainnya 923,458 522,457 and other expenses Sumbangan 279,569 286,735 Donation Pendapatan dividen Dividend income and reksadana yang dikenakan sale of mutual funds pajak final 149,718,471 134,895,723 subject to final tax Biaya operasional lainnya 3,584,863 43,657,704 Other operating expense Penghasilan kena pajak 89,102,961 157,975,440 Taxable income