Pajak dibayar dimuka Prepaid tax

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 576– Schedule 21. PERPAJAKAN lanjutan

21. TAXATION continued c. Beban Pajak Penghasilan lanjutan

c. Income Tax Expenses continued

Manfaat beban pajak penghasilan terdiri dari lanjutan: Income tax benefit expense consist of continued: 2014 2013 Laba sebelum beban pajak Income before income tax expense penghasilan menurut laporan laba per consolidated statement of rugi komprehensif konsolidasian 121,532,701 311,950,209 comprehensive income Bagian rugilaba neto Equity in net lossprofit of Entitas Anak 27,588,674 4,074,509 Subsidiary Eliminasi - 853,745 Elimination Laba sebelum pajak penghasilan - Entitas Income before income tax - Induk Bank 149,121,375 307,021,955 Parent Company Bank Beda waktu: Timing differences: Imbalan pasca kerja 6,126,039 10,512,129 Post-employment benefits Bonus 5,777,000 - Bonus Cadangan biaya promosi 2,625,586 - Provision for promotion expense Bebanpemulihan penyisihan kerugian Provisionreversal for penurunan nilai aset keuangan impairment losses on financial dan non- keuangan 28,444,202 35,878,637 and non-financial assets Beda tetap: Permanent differences: Biaya pajak - 13,201,224 Tax expenses Tunjangan karyawan 2,614,209 1,804,099 Employees’ allowance Biaya pemasaran 569,112 1,205,203 Marketing expenses Kenaikan nilai surat berharga Increase in value of diperdagangkan - 969,507 trading securities Denda 402,510 538,566 Penalty Representasi, jamuan Representative, entertainment dan biaya lainnya 2,473,211 819,582 and other expenses Sumbangan 125,685 185,604 Donation Hasil dividen dan penjualan dividend and sale of Reksadana - pajak final 66,593,882 22,764,714 mutual funds - final tax Hasil sewa gedung 183,600 374,757 Building rental income Penghasilan kena pajak 131,501,447 277,239,761 Taxable income Beban pajak penghasilan kini: Current tax expense: Bank 32,875,362 69,309,941 Bank Entitas Anak - 1,320,214 Subsidiary Beban pajak kini - Current tax expense - konsolidasian 32,875,362 70,630,155 consolidated Dikurangi: Less: Pajak penghasilan pasal 25: Income tax article 25: Bank 37,926,370 57,966,023 Bank Entitas Anak 814,398 1,199,346 Subsidiary Tagihanutang pajak kini - Income tax receivablespayables - Bank 5,051,008 11,343,918 Bank Entitas Anak 814,398 120,868 Subsidiary 5,865,406 11,464,786 PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 577– Schedule 21. PERPAJAKAN lanjutan

21. TAXATION continued c. Beban Pajak Penghasilan lanjutan

c. Income Tax Expenses continued

Rekonsiliasi atas beban pajak penghasilan Bank dengan perkalian laba akuntansi Bank sebelum beban pajak penghasilan dan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between the Bank’s income tax expense and the accounting income before tax expense and prevailing tax rate is as follows: 2014 2013 Laba konsolidasian Consolidated income sebelum pajak penghasilan 121,532,701 311,950,209 before income tax Pajak dihitung dengan tarif Tax calculated at applicable pajak yang berlaku 30,383,175 77,987,552 tax rates Dampak pajak penghasilan pada: Tax effects of: - Beban yang tidak dapat Expenses not deductible - dikurangkan untuk tujuan pajak 15,148,188 9,220,664 for tax purposes - Entitas Anak 6,255,379 1,232,063 Subsidiary - - Penyesuaian aset pajak tangguhan Adjustment deferred tax - fiskal tahun 2013 5,657,009 - asset for fiscal year 2013 15,833,357 67,534,825 Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2014 di atas adalah suatu perhitungan sementara yang dibuat untuk tujuan akuntansi dan dapat berubah pada waktu Bank menyampaikan Surat Pemberitahuan “SPT” tahunannya. The corporate tax calculation for the year ended 31 December 2014 was a preliminary estimate made for accounting purpose and is subject to revision when the Bank files its Annual Corporate Income Tax Return. Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2013 sesuai dengan SPT tahunannya. The corporate tax calculation for the year ended 31 December 2013 conforms with the Bank’s annual tax returns. d. Pajak tangguhan d. Deferred tax 2014 1 Januari January Dibebankan dikreditkan ke laporan laba rugi konsolidasian Charged credited consolidated profit or loss Dibebankan dikreditkan ke pendapatan komprehensif lain konsolidasian Charged credited consolidated other comprehensive income 31 Desember December Entitas Induk Parent Company Aset pajak tangguhan: Deferred tax asset: Cadangan bonus dan promosi - 2,100,646 - 2,100,646 Accrued bonuses and promotion Cadangan kerugian penurunan nilai - 7,111,050 - 7,111,050 Allowances for impairment losses Imbalan pasca kerja 8,073,501 1,531,510 - 9,605,011 Post-employment benefits Liabilitas pajak tangguhan: Deferred tax liability Keuntungankerugian yang belum Unrealized gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 3,753,329 - 3,886,434 133,105 securities Asetliabilitas pajak Deferred tax asset tangguhan Bank - Neto 11,826,830 10,743,206 3,886,434 18,683,602 liability Bank – Net