Manajemen risiko modal Capital risk management

PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 529 - 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

c. Income tax benefit

Manfaat pajak Perusahaan terdiri dari sebagai berikut: Tax benefit of the Company consist of the following: 2015 2014 Pajak kini - - Current tax Pajak tangguhan 20,364,005 23,434,621 Deferred tax 20,364,005 23,434,621 Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the tax expense and the amounts computed by applying the prevailing tax rates to profit before income tax is as follows: 2015 2014 Laba sebelum pajak penghasilan 319,091,472 322,608,742 Profit before income tax Beban pajak dihitung dengan Tax calculated at applicable tarif yang berlaku 79,772,868 80,652,186 tax rate Pengaruh atas: Effects of: - Pendapatan yang sudah Revenues subjected to - dikenakan pajak final 133,575,892 132,713,937 final income tax - Koreksi pajak 5,009,517 329,415 Tax correction - - Perbedaan yang tidak dapat diperhitungkan 28,429,502 28,297,715 Non-deductible expenses - Manfaat pajak penghasilan 20,364,005 23,434,621 Income tax benefits Rekonsiliasi antara laba sebelum pajak penghasilan dan laba yang dikenakan pajak adalah sebagai berikut: A reconciliation between profit before income tax and the Company’s taxable income is as follows: 2015 2014 Laba sebelum pajak penghasilan 319,091,472 322,608,742 Profit before income tax Beda waktu 8,848,100 8,038,208 Timing differences Beda tetap 113,718,007 113,190,863 Permanent differences Pendapatan yang sudah Revenues subjected to dikenakan pajak final 534,303,569 530,855,747 final income tax Kerugian pajak berjalan 92,645,990 87,017,934 Current tax loss Rugi pajak yang bisa dikompensasi 201,964,985 116,264,712 Tax loss carry forward Penyesuaian rugi pajak yang Adjustment tax loss bisa dikompensasi 20,038,069 1,317,661 carry forward Akumulasi kerugian pajak 274,572,906 201,964,985 Accumulated tax losses 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