Long-term Employee Benefits Tahunan - Bank Victoria Syariah

131 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated Mutasi liabilitas imbalan kerja jangka panjang adalah sebagai berikut: Movements of long-term employee benefits liability follows: 2016 2015 Liabilitas imbalan kerja jangka panjang Long-term employee benefits liability awal tahun 5.965.590.261 5.001.433.147 at the beginning of the year Beban imbalan kerja jangka panjang Long-term employee benefits expense tahun berjalan 1.947.503.996 1.892.310.873 during the year Pengukuran kembali liabilitas imbalan pasti 439.303.367 380.204.349 Remeasurement of defined benefit liability Dampak mutasi karyawan - bersih 174.803.895 - Effect of employees transferred - net Pembayaran imbalan kerja jangka panjang 861.629.325 547.949.410 Benefit payments during the year Liabilitas imbalan kerja jangka panjang Long-term employee benefits liability akhir tahun 6.437.357.670 5.965.590.261 at the end of the year Asumsi-asumsi aktuarial utama yang digunakan dalam perhitungan imbalan kerja jangka panjang adalah sebagai berikut: Principal assumptions used in the valuation of the long-term employee benefits follows: 2016 2015 Tingkat diskonto 8,40 9,14 Discount rate Tingkat kenaikan gaji 10,00 10,00 Future salary increases Tingkat perputaran karyawan Level of employee turnover 5 sampai dengan usia 40 tahun kemudian menurun secara linear sampai dengan 0 pada saat usia 55 tahun 5 per annum at age up 40 years old, then decrease in linear to 0 per annum at age 55 years old Analisa sensitivitas dari perubahan asumsi- asumsi utama terhadap liabilitas imbalan kerja jangka panjang adalah sebagai berikut: Analysis of sensitivity from changes of main assumptions to long-term employee benefits as follows: Perubahan Asumsi Kenaikan Asumsi Penurunan Asumsi Changes of assumption Increases of assumption Decreases of assumption Tingkat diskontoDiscount rate 1 654.302.445 769.515.786 Tingkat kenaikan gajiFuture salary increases 1 749.842.033 650.988.013 Effect on employee benefits liability 2016 Dampak terhadap liabilitas imbalan pasti Perubahan Asumsi Kenaikan Asumsi Penurunan Asumsi Changes of assumption Increases of assumption Decreases of assumption Tingkat diskontoDiscount rate 1 546.761.001 649.090.164 Tingkat kenaikan gajiFuture salary increases 1 637.125.088 547.505.674 Effect on employee benefits liability 2015 Dampak terhadap liabilitas imbalan pasti

33. Pajak Penghasilan

33. Income Tax

a. Penghasilan pajak terdiri dari: a. The tax benefit consists of the following: 2016 2015 Pajak kini - - Current tax Pajak tangguhan 9.410.288.521 7.983.784.266 Deferred tax Jumlah 9.410.288.521 7.983.784.266 Total - 55 - 132 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated b. Pajak Kini b. Current Tax Rekonsiliasi antara rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain dengan akumulasi rugi fiskal adalah sebagai berikut: A reconciliation between loss before tax per statements of profit or loss and other comprehensive income with accumulated fiscal losses follows: 2016 2015 Rugi sebelum pajak menurut laporan Loss before tax per statements of laba rugi dan penghasilan profit or loss and other komprehensif lain 27.884.175.827 31.984.949.770 comprehensive income Perbedaan temporer: Temporary differences: Pencadangan pemulihan kerugian Allowances reversal for impairment penurunan nilai atas pembiayaan 23.607.989.717 4.062.523.051 losses on financing Pencadangan pemulihan penurunan Allowances reversal for impairment nilai atas aset non-produktif dan losses on non-earning assets lain-lain 929.030.877 1.997.214.265 and others Pemulihan pencadangan kerugian Reversal of impairment penurunan nilai atas aset produktif losses on earning assets other non-pembiayaan - 513.313.205 than financing Imbalan kerja jangka panjang - bersih 911.070.776 1.344.361.463 Long-term employee benefits Amortisasi aset tak berwujud 215.120.932 202.617.313 Amortization of intangible assets Jumlah 21.552.767.132 1.031.643.215 Net Perbedaan tetap: Permanent differences: Gain on sale of property Keuntungan penjualan aset tetap 10.740.391.034 74.412.335 and equipment Lain-lain 983.412.773 124.225.041 Others Rugi fiskal 59.193.921.220 32.966.780.279 Fiscal loss Rugi fiskal dan pajak dibayar dimuka untuk tahun yang berakhir 31 Desember 2015 telah sesuai dengan Surat Pemberitahuan Tahunan SPT yang disampaikan ke Kantor Pelayanan Pajak. Fiscal loss and prepaid tax for the year ended December 31, 2015 conforms with its Annual Corporate Income Tax Return filed loss and prepaid tax. c. Pajak Tangguhan c. Deferred Tax Penghasilan Komprehensif 1 Januari Lain 31 Desember 2016 Other 2016 January 1, Laba Rugi comprehensive December 31, 2016 Profit or Loss income 2016 Aset pajak tangguhan: Deferred tax assets: Imbalan kerja jangka panjang 1.491.397.566 227.767.694 109.825.842 1.609.339.418 Employment benefit liabilities Cadangan kerugian penurunan nilai Allowances for impairment losses aset produktif pembiayaan 2.189.040.088 5.901.997.429 - 3.712.957.341 on financing earning assets Cadangan kerugian penurunan nilai Allowances for impairment losses aset produktif selain pembiayaan 151.172 - - 151.172 on non-financing earning assets Cadangan kerugian penurunan Allowances for impairment losses nilai aset non produktif 642.405.172 232.257.719 - 874.662.891 non-earning assets Biaya amortisasi aset Amortization of intangible tak berwujud 91.718.700 53.780.233 - 145.498.933 assets Rugi fiskal yang dapat dikompensasikan 11.059.819.397 14.798.480.304 - 25.858.299.701 Fiscal loss carry forward Jumlah aset pajak tangguhan - Bersih 15.474.532.095 9.410.288.521 109.825.842 24.774.994.774 Deferred tax assets - net Credited in charged to Dikreditkan dibebankan - 56 -