Pajak kini Lanjutan Current tax Continued Pajak tangguhan Deferred tax

54 54 91 296 ward on 59 58 al 927 039 ax l funds - 699 569 3 n ses: 309 11 ses 529 - 86 678 on n d 404 850 614 739 nces 560 385 it e: 600 000 20 s: 92 82 e 23 740 499 e 25 32 319 x e: - 319 ny 442 206 ies 442 525 able nt 00 000 ny 451 250 ies 051 250 a l in Indonesian Language Ekshibit E55 Exhibit E55 PT PANIN SEKURITAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT PANIN SEKURITAS Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 Expressed in Rupiah, unless otherwise stated 20. PERPAJAKAN Lanjutan 20. TAXATION Continued c. Pajak kini Lanjutan c. Current tax Continued Berdasarkan Undang-undang, perseroan terbuka dapat memperoleh pengurangan tarif 5 dari tarif pajak penghasilan normal jika memenuhi syarat- syarat sebagai berikut: Based on the Law, public limited companies can obtain a reduction of 5 rate from the normal corporate income tax rate if they sastisfy the following conditions: i. Sedikitnya 40 dari jumlah keseluruhan saham yang disetor dimiliki oleh publik; i. At least 40 of their total shares of paid up capital are publicly owned; ii. Pemegang saham publik harus terdiri dari sedikitnya 300 individu, setiap individu mempunyai kurang dari 5 dari jumlah keseluruhan saham yang disetor; ii. The public should consist of at least 300 individuals, each holding less than five percent of the paid up capital; iii. Kedua kondisi ini dipelihara setidaknya 6 bulan 183 hari dalam tahun pajak. iii. These two conditions are maintained for at least six months 183 days in a tax year. d. Pajak tangguhan d. Deferred tax Penghasilan komprehensif lainnya Other 31 Desember Laba rugi comprehensive 31 Desember December 2014 Profit or loss income December 2015 Aset pajak tangguhan Deferred tax assets of the Perusahaan Company Perbedaan penyusutan Different between book komersial dan fiskal 434.655.013 25.995.602 - 460.650.615 and tax depreciation Liabilitas imbalan kerja 970.813.942 128.191.047 72.045.577 1.026.959.412 Provision of employee benefits Aset pajak tangguhan Deferred tax assets of the Perusahaan – bersih 1.405.468.955 154.186.649 72.045.577 1.487.610.027 Company – net Aset pajak tangguhan Deferred tax assets of entitas anak – bersih 1.077.061.188 121.687.608 40.751.162 1.157.997.634 the subsidiaries – net Aset pajak tangguhan – bersih 2.482.530.143 275.874.257 112.796.739 2.645.607.661 Deferred tax assets – net Penghasilan komprehensif lainnya Other 31 Desember Laba rugi comprehensive 31 Desember December 2013 Profit or loss income December 2014 Aset pajak tangguhan Deferred tax assets of the Perusahaan Company Perbedaan penyusutan Different between book komersial dan fiskal 389.497.932 45.157.081 - 434.655.013 and tax depreciation Liabilitas imbalan kerja 811.913.298 94.298.873 64.601.772 970.813.942 Provision of employee benefits Keuntungan atas perdagangan efek yang Unrealized gain on trading belum direalisasi 45.550.584 45.550.584 - - of marketable securities Aset pajak tangguhan Deferred tax assets of the Perusahaan – bersih 1.155.860.646 185.006.538 64.601.772 1.405.468.955 Company – net Aset pajak tangguhan Deferred tax assets of entitas anak – bersih 968.378.219 233.605.911 124.922.942 1.077.061.188 the subsidiaries – net Aset pajak tangguhan – bersih 2.124.238.865 418.612.449 60.321.170 2.482.530.143 Deferred tax assets – net Panin Sekuritas | Annual Report 2015 241 in Indonesian Language Ekshibit E56 Exhibit E56 PT PANIN SEKURITAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT PANIN SEKURITAS Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 Expressed in Rupiah, unless otherwise stated 20. PERPAJAKAN Lanjutan 20. TAXATION Continued