Bonds I BII Finance Year 2012 with Fixed Interest Rates (continued)
21 PAJAK PENGHASILAN (lanjutan) . INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Entitas anak (WOM) (lanjutan) Subsidiary (WOM) (continued) Sesuai Surat Keputusan Direktorat Jenderal
(Dirjen Pajak) No. KEP-336/PJ.07/2009, Direktorat Jenderal Pajak telah menolak permohonan keberatan entitas anak tersebut di atas. Atas penolakan tersebut, entitas anak mengajukan banding ke Pengadilan Pajak.
Based on Directorate General of Taxes Decision Letter No. KEP-336/PJ.07/2009, the Directorate General of Taxes disagreed over the objection letter above. Based on the rejection letter from tax office, the subsidiary has filed an appeal to the Tax Court.
Pada tanggal 19 Juli 2010, entitas anak menerima Surat Putusan Banding Pengadilan Pajak No. PUT.24451/PP/M.VII/16/2010, yang memutuskan untuk mengabulkan sebagian permohonan atas keberatan SKPKB PPN Tahun Pajak 2006 sebesar Rp19.848 dan entitas anak telah menerima pembayaran tersebut pada tanggal 16 Agustus 2010.
On July 19, 2010, the subsidiary received Tax Court Appeal Decision Letter No. PUT.24451/
PP/M.VII/16/2010, which decided to approve the appeal of the objections of SKPKB Value Added Tax for fiscal year 2006 totalling Rp19,848 and the subsidiary has received the payment on August 16, 2010.
Pada tanggal 22 Nopember 2010, entitas anak menerima Surat Pemberitahuan Permohonan Peninjauan Kembali dan Penyerahan Memori Banding dari Pengadilan Pajak No. MPK-931/SP.51/XI/2010 tertanggal 10 Nopember 2010 atas Memori Peninjauan Kembali No. S.8731/PJ.07/2010 tanggal 15 Nopember 2010 yang menerangkan bahwa Direktur Jenderal Pajak mengajukan Peninjauan Kembali Putusan Banding Pengadilan Pajak No. PUT.24451/PP/M.VII/16/2010. Atas Permohonan Peninjauan Kembali tersebut, Perusahaan telah membuat surat jawaban No. 1847/DIR/2010 tertanggal 20 Desember 2010. Sampai dengan tanggal pelaporan konsolidasian ini, hasil dari peninjauan kembali tersebut belum dapat ditentukan.
On November 22, 2010, the subsidiary received Notice of Application for Judicial Review Letter and Submission of the Memorandum Appeal from Tax Court No. MPK-931/SP.51/XI/2010 dated November 10, 2010 of the Judicial Review Memorandum No. S.8731/PJ.07/2010 dated November 15, 2010, which informed that the Director General of Taxes proposed Judicial Review of Tax Court Appeal Decision Letter No. PUT.24451/PP/M.VII/16/2010. The
Company has made a reply
No. 1847/DIR/2010 dated December 20, 2010.
Up to the completion of these consolidated financial statements, the result of this judicial review cannot yet be determined.
kecuali dinyatakan lain) unless otherwise stated)
21. PAJAK PENGHASILAN (lanjutan) 21. INCOME TAX (continued)
c. Aset dan liabilitas pajak tangguhan c. Deferred tax assets and liabilities Pada tanggal 30 Juni 2012 dan 31 Desember
2011, rincian aset dan liabilitas pajak tangguhan Bank dan entitas anak sebagai berikut:
As of June 30, 2012 and December 31, 2011, the details of deferred tax assets and liabilities of the Bank and its subsidiaries are as follows:
30 Juni/June 30, 2012 (Tidak Diaudit/Unaudited)
(Dibebankan)/ (Dibebankan)/
dikreditkan dikreditkan
ke laporan ke ekuitas
laba rugi konsolidasian/
konsolidasian/ (Charged)/
(Charged)/ Credited to
credited to consolidated
consolidated statements
1 Januari/ statements of changes in 30 Juni/
January of income equity June
Aset pajak tangguhan: Deferred tax assets:
Bank Bank
Kerugian yang
belum direalisasi atas Unrealized losses
perubahan nilai wajar on changes in fair
investasi keuangan value of available-for
yang tersedia untuk -sale financial
dijual - bersih 81.043 1 (1.114) 79.930 investments - net
Penyisihan kerugian atas Allowance for possible
aset produktif losses on earning and
dan non-produktif 64.030 (49.462) - 14.568 non-earning assets
Penyisihan imbalan Allowance for employee
kerja karyawan 134.443 26.836 - 161.279 benefits
Penyisihan bonus karyawan 39.755 1.667 - 41.422 Allowance for employee bonuses
Penyusutan aset tetap (16.453) (1.953) - (18.406) Fixed assets depreciation
Lain-lain 77.000 (425) - 76.575 Others
379.818 (23.336) (1.114) 355.368
Entitas anak Subsidiary
Penyisihan imbalan Allowance for employee
kerja karyawan (25) 141 - 116 benefits
Penyisihan bonus karyawan 1.706 443 - 2.149 Allowance for employee bonuses
Penyusutan aset tetap (344) - - (344) Fixed assets depreciation
Lain-lain 1.516 1.152 - 2.668 Others
2.853 1.736 - 4.589
Jumlah aset pajak tangguhan 382.671 (21.600) (1.114) 359.957 Total deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Entitas anak Subsidiary
Akumulasi kerugian fiskal 35.949 (16.379) - 19.570 Accumulated tax losses
Penyisihan imbalan Allowance for employee
kerja karyawan 8.541 2.662 - 11.203 benefits
Pendapatan tangguhan (113.522) 8.508 - (105.014) Deferred income
Jumlah liabilitas pajak
tangguhan (69.032) (5.209) - (74.241) Total deferred tax liabilities
21. PAJAK PENGHASILAN (lanjutan) 21. INCOME TAX (continued)
c. Aset dan liabilitas pajak tangguhan (lanjutan)
c. Deferred tax assets and liabilities (continued)
31 Desember/December 31, 2011 (Diaudit/Audited)
(Dibebankan)/ (Dibebankan)/
dikreditkan dikreditkan
ke laporan ke ekuitas
laba rugi konsolidasian/
konsolidasian/ (Charged)/
(Charged)/ Credited to
credited to consolidated
consolidated statements
1 Januari/ statements of changes in 31 Desember/
January of income equity December
Aset pajak tangguhan: Deferred tax assets:
Bank Bank
Kerugian yang
belum direalisasi atas Unrealized losses
perubahan nilai wajar on changes in fair
investasi keuangan value of available-for
yang tersedia untuk -sale financial
dijual - bersih 68.203 (2.152) 14.992 81.043 investments - net
Penyisihan kerugian atas Allowance for possible
aset produktif losses on earning and
dan non-produktif 111.784 (47.754) - 64.030 non-earning assets
Penyisihan imbalan Allowance for employee
kerja karyawan 95.796 38.647 - 134.443 benefits
Penyisihan bonus karyawan 35.076 4.679 - 39.755 Allowance for employee bonuses
Penyusutan aset tetap (4.277) (12.176) - (16.453) Fixed assets depreciation
Lain-lain 54.796 22.204 - 77.000 Others
361.378 3.448 14.992 379.818
Entitas anak Subsidiary
Penyisihan imbalan Allowance for employee
kerja karyawan 11 (36) - (25) benefits
Penyisihan bonus karyawan 931 775 - 1.706 Allowance for employee bonuses
Penyusutan aset tetap (208) (136) - (344) Fixed assets depreciation
Lain-lain 37 1.479 - 1.516 Others
771 2.082 - 2.853
Jumlah aset pajak tangguhan 362.149 5.530 14.992 382.671 Total deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Entitas anak Subsidiary
Akumulasi kerugian fiskal 53.030 (17.081) - 35.949 Accumulated tax losses
Penyisihan imbalan Allowance for employee
kerja karyawan 5.554 2.987 - 8.541 benefits
Penyusutan aset tetap (442) 442 - - Fixed assets depreciation
Pendapatan tangguhan (116.813) 3.291 - (113.522) Deferred income
Lain-lain 18 (18) - - Others
Jumlah liabilitas pajak
tangguhan (58.653) (10.379) - (69.032) Total deferred tax liabilities
Manajemen berkeyakinan bahwa aset pajak tangguhan yang timbul dari perbedaan temporer dapat direalisasikan pada periode mendatang.
The management believes that the deferred tax assets that resulted from the temporary differences are realizable in future periods.
kecuali dinyatakan lain) unless otherwise stated)
21. PAJAK PENGHASILAN (lanjutan) 21. INCOME TAX (continued)
d. Administrasi d. Administration
Berdasarkan Undang-undang Perpajakan yang berlaku di Indonesia, Bank menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terhutang. Direktur Jenderal Pajak ("DJP") dapat menetapkan atau mengubah liabilitas pajak dalam batas waktu sepuluh tahun sejak saat terhutangnya pajak untuk tahun fiskal 1995 hingga 2007.
Ketentuan baru yang diberlakukan terhadap tahun pajak 2008 dan tahun-tahun selanjutnya menentukan bahwa DJP dapat menetapkan dan mengubah liabilitas pajak tersebut dalam batas waktu lima tahun sejak saat terhutangnya pajak.
Under the prevailing Taxation Laws of Indonesia, the Bank calculates, determines and pays tax payable based on self-assessment. The Director General of Taxes (DGT) may assess or amend taxes within ten years from the time the tax becomes due for the year 1995 up to 2007.
There are new rules applicable to the fiscal year 2008 and subsequent years stipulating that the DGT may assess or amend taxes within five years from the time the tax becomes due.
Perhitungan pajak penghasilan untuk tahun yang berakhir pada tanggal 30 Juni 2012 sebagaimana diungkapkan dalam catatan 21b adalah perhitungan sementara yang dibuat untuk tujuan akuntansi dan dapat berubah pada waktu Bank akan melaporkan dalam Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan yang disampaikan ke Kantor Pelayanan Pajak.
The income tax calculation for the year ended June 30, 2012 as disclosed in Note 21b was a temporary estimate made for accounting purpose and may subject to revision when the Bank reported in the Annual Corporate Income Tax Return with the Tax Office.
22. BEBAN YANG MASIH HARUS DIBAYAR DAN