Manajemen risiko modal lanjutan Capital risk management continued

PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 530 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2015 Expressed in thousand of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan

12. TAXATION continued c. Manfaat pajak penghasilan lanjutan

c. Income tax benefit continued

Pada tanggal 31 Desember 2015, akumulasi kerugian pajak sebesar Rp 274.572.906 terdiri dari rugi pajak tahun 2015, 2014, 2013 dan 2012 masing-masing sebesar Rp 92.645.990, Rp 85.990.646 disesuaikan dengan pelaporan pajak Perusahaan, Rp 53.017.199 disesuaikan setelah pemeriksaan pajak, lihat catatan 12e dan Rp 42.919.071. As at 31 December 2015, accumulated tax losses amounting to Rp 274,572,906 consist of tax loss for fiscal year 2015, 2014, 2013 dan 2012 amounting to Rp 92,645,990, Rp 85,990,646 adjusted in accordance with the submission of the Company’s corporate income tax, Rp 53,017,199 adjusted after tax audit, refer to Note 12e and Rp 42,919,071, respectively. d. Aset pajak tangguhan d. Deferred tax asset 2015 Dikreditkan ke laporan laba rugi Dikreditkan Credited to ke ekuitas 1 Januari statements of Credited to 31 Desember January 2015 profit or loss equity December 2015 Rugi pajak yang bisa dikompensasi 50,491,247 18,151,980 - 68,643,227 Tax loss carry forward Penyisihan Provision for gaji dan bonus 2,679,203 1,400,646 - 4,079,849 salaries and bonus Beban penyisihan Provision for employee imbalan kerja 2,063,529 100,004 197,679 2,361,212 benefits obligation Perbedaan antara Differences between buku dan pajak accounting and dari nilai buku bersih tax fixed assets aset tetap 207,809 711,375 - 919,184 net book value Penyisihan penurunan Provision for impairment nilai 3,346,596 - - 3,346,596 losses 58,788,384 20,364,005 197,679 79,350,068 2014 Dikreditkan ke laporan laba rugi Dikreditkan Credited to ke ekuitas 1 Januari statements of Credited to 31 Desember January 2014 profit or loss equity December 2014 Rugi pajak yang bisa dikompensasi 29,066,178 21,425,069 - 50,491,247 Tax loss carry forward Penyisihan Provision for gaji dan bonus 1,521,053 1,158,150 - 2,679,203 salaries and bonus Beban penyisihan Provision for employee imbalan kerja 1,128,142 935,387 - 2,063,529 benefits obligation Perbedaan antara Differences between buku dan pajak accounting and dari nilai buku bersih tax fixed assets aset tetap 291,794 83,985 - 207,809 net book value Penyisihan penurunan Provision for impairment nilai 3,346,596 - - 3,346,596 losses 35,353,763 23,434,621 - 58,788,384