Bonds II BII Finance Year 2013 with Fixed Interest Rate (continued)
23. PAJAK PENGHASILAN (lanjutan) INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Rekonsiliasi antara laba sebelum beban pajak
Bank, seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian dan penghasilan kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2014, 2013 dan 2012 adalah sebagai berikut (lanjutan):
A reconciliation between the Bank’s income before tax expense as shown in the consolidated statements of comprehensive income and taxable income for the years ended December 31, 2014, 2013 and 2012 are as follows (continued):
31 Desember/December 31
2014 2013 2012
Perbedaan waktu Temporary differences
Perbedaan antara komersial Differences between commercial
dan fiskal atas: and tax amounts on:
Penyisihan manfaat
pensiun karyawan 135.426 140.085 176.167 Provision for employee benefits
Penyisihan bonus karyawan (119.894) 39.704 79.444 Provision for employee bonuses
Penyisihan kerugian Provision for possible losses
aset produktif dan on earning and non-earning
non-produktif 328.926 (57.679) (274.033) assets
Penyisihan kerugian Provision for operational
risiko operasional - (62.506) 195.061 risk losses
Lain-lain (50.657) 25.643 (52.983) Others
293.801 85.247 123.656
Perbedaan tetap Permanent differences
Perbedaan antara komersial Differences between commercial
dan fiskal atas: and tax amounts on:
Asuransi kesehatan
kepada karyawan 89.171 86.699 86.175 Health insurance for employees
(Penurunan)/kenaikan nilai
efek-efek yang (Decrease)/increase in value
diperdagangkan (2.752) (1.889) 68.749 of trading securities
Lain-lain 66.876 185.433 32.059 Others
153.295 270.243 186.983
Penghasilan kena pajak 1.003.442 2.173.186 1.775.984 Taxable income
kecuali dinyatakan lain) unless otherwise stated)
23. PAJAK PENGHASILAN (lanjutan) 23. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
31 Desember/December 31
2014 2013 2012
Beban pajak penghasilan Corporate income tax
kini - Bank 250.860 543.296 443.996 expenses - Bank
Revisi pajak penghasilan Revised corporate income
tahun 2011 - Bank (60.864) - - tax year 2011 - Bank
Beban pajak penghasilan Corporate income tax
kini - Bank 189.996 543.296 443.996 expenses - Bank
Beban pajak penghasilan Corporate income tax
kini - entitas anak 90.585 70.698 65.315 expenses - subsidiaries
280.581 613.994 509.311
Dikurangi: Less:
Pajak dibayar dimuka
pasal 25 - Bank (247.298) (484.803) (374.313) Prepaid tax article 25 - Bank
Pajak dibayar dimuka
- entitas anak (73.067) (65.428) (33.661) Prepaid tax - subsidiaries
(Piutang)/utang pajak Corporate income tax (receivables)/
penghasilan - konsolidasian payable - consolidated
sebelum revisi tahun 2011 (39.784) 63.763 101.337 before revision 2011
Revisi pajak penghasilan Revised corporate income tax
tahun 2011 - Bank 60.864 - - year 2011 – Bank
Koreksi beban pajak Adjustment on corporate
penghasilan tahun 2013 - income tax year 2013 -
entitas anak 1.860 - - subsidiaries
Utang pajak penghasilan - Corporate income tax payable -
konsolidasian 22.940 63.763 101.337 consolidated
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 are as follow:
31 Desember/December 31
2014 2013 2012
Laba sebelum beban pajak Income before tax expense
dan kepentingan non- and non-controlling interest
pengendali - konsolidasian 959.834 2.184.224 1.695.869 consolidated
Dikurangi: Laba sebelum beban Less: Income before tax expense
pajak - entitas anak 403.400 366.512 232.438 - subsidiaries
Laba sebelum beban pajak - Bank 556.434 1.817.712 1.463.431 Income before tax expense - Bank
Dikurangi: Less:
Rugi neto cabang luar negeri - - 2.549 Net loss of offshore branches
Pendapatan yang
dikenakan pajak final (88) (16) (635) Income subject to final tax
556.346 1.817.696 1.465.345
kecuali dinyatakan lain) unless otherwise stated)
23. PAJAK PENGHASILAN (lanjutan) 23. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
31 Desember/December 31
2014 2013 2012
Beban pajak penghasilan
yang dihitung dengan tarif Corporate income tax based on
pajak yang berlaku 139.086 454.424 366.336 the prevailing tax rate
Efek revisi pajak penghasilan Revision effect of income
Tahun 2011 (30.237) - - tax year 2011
Effect of tax on permanent
Pengaruh pajak atas beda tetap differences with
pada tarif pajak yang berlaku 38.324 67.561 46.746 prevailing tax rate
Beban pajak penghasilan - Bank 147.173 521.985 413.082 Income tax expense - Bank
Beban pajak penghasilan
- entitas anak 100.333 91.923 71.666 Income tax expense - subsidiaries
247.506 613.908 484.748
Bank melakukan pembetulan atas SPT Tahunan PPh Badan tahun 2011 pada tanggal 8 Juli 2014 yang menghasilkan lebih bayar sebesar Rp60.864. Sehubungan dengan kelebihan bayar tersebut, Kantor Pelayanan Pajak Wajib Pajak Besar I telah mengeluarkan Surat Pemeriksaan Pajak atas tahun bersangkutan. Bank telah mencatat lebih bayar tersebut sebagai tagihan lainnya dalam Beban dibayar di muka dan aset lain-lain (Catatan 17).
Bank has lodged the revision of Corporate Income Tax Return for tax year 2011 on July 8, 2014 which results in overpayment of Rp60,864. In relation to such tax overpayment, Large Taxpayer Tax Office I has issued tax audit notification letter for this respective year.
The Bank has recorded the overpayment as other receivables in Prepayment and other assets (Note 17).
Pemeriksaan pajak tahun pajak 2012 Tax audit for fiscal year 2012 Kantor Pajak telah mengeluarkan Surat
Perintah Pemeriksaan Pajak kepada Bank untuk tahun pajak 2012 (semua jenis pajak).
Sampai tanggal penyelesaian laporan keuangan konsolidasian ini, Bank belum menerima hasil pemeriksaan pajak tersebut.
Tax Office has issued tax audit notification letter to the Bank for fiscal year 2012 (all taxes). Until the completion date of these consolidated financial statements, the Bank has not yet received the audit result.
Di tahun 2014, Kantor Pelayanan Pajak Madya Pekanbaru juga telah melakukan pemeriksaan pajak Bank tahun 2012 (Pajak Penghasilan Final Pasal 4 Ayat 2) dan telah menerbitkan Surat Ketetapan Pajak Kurang Bayar (“SPKB”) atas PPh Pasal 4 ayat 2 sebesar Rp7.950 (termasuk bunga). Bank tidak menyetujui sebagian besar hasil keputusan di dalam SKPKB dan saat ini Bank sedang mempersiapkan surat keberatan.
In 2014, Pekanbaru Middle Tax office had conducted tax audit of the Bank for fiscal year 2012 (Final Withholding Tax Article 4 Paragraph 2) and issued the Underpayment Tax Assessment Letters (“SPKB”) on Final Income Tax Article 4 paragraph 2 amounting to Rp7,950 (including interest). However, the Bank disputed most of the items contained in these SKPKBs and currently, the Bank is still preparing the Objection Letters for those SKPKBs.
kecuali dinyatakan lain) unless otherwise stated)
23. PAJAK PENGHASILAN (lanjutan) 23. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Bank Bank
Pemeriksaan pajak tahun pajak 2011 Tax audit for fiscal year 2011 Kantor Pajak telah mengeluarkan Surat
Perintah Pemeriksaan Pajak untuk tahun pajak 2011 (Pajak Penghasilan Badan). Sampai tanggal penyelesaian laporan keuangan konsolidasian ini, Bank belum menerima hasil pemeriksaan pajak tersebut.
Tax Office has issued tax audit notification letter for fiscal year 2011 (Corporate Income Tax). Until the completion date of these consolidated financial statements, the Bank has not yet received the audit result.
Kantor Pajak juga telah melakukan pemeriksaan pajak tahun 2011 (PPh Pasal 21) dan menerbitkan SKPKB atas PPh Pasal 21 sebesar Rp96 (termasuk denda dan bunga).
Bank telah menyetujui dan melakukan pembayaran atas seluruh nilai SKPKB tersebut dan telah mencatat kurang bayar tersebut dalam laba rugi komprehensif tahun 2013.
Tax Office had conducted tax audit for fiscal year 2011 (Witholding tax article 21) and issued the Underpayment Tax Assessment Letter on Income Tax Article 21 amounting to Rp96 (including penalties and interest). The Bank had agreed and paid all of the assessment and has recorded the underpayment in the 2013
Kantor Pajak telah melakukan pemeriksaan untuk tahun 2008, 2009 dan 2010 dan menerbitkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas Pajak Penghasilan (PPh) Badan, PPh Pasal 21, 23 dan 26, PPh Final Pasal 4(2) dan Pajak Pertambahan Nilai (PPN) tertanggal 30 Juli 2013 dan 31 Juli 2013 sebesar Rp371.094 untuk 2008, 16 Agustus 2013 dan 19 Agustus 2013 sebesar Rp274.398 untuk 2009 dan 1 Agustus 2013 sebesar Rp264.538 untuk 2010 (termasuk denda dan bunga). Bank telah melakukan pembayaran atas seluruh nilai SKPKB tersebut.
Bank tidak menyetujui sebagian besar hasil keputusan di dalam SKPKB tersebut, dan telah menyampaikan 40 (empat puluh) Surat Keberatan sebesar Rp768.232 pada tanggal 28 Oktober 2013 dan 29 Oktober 2013, dan telah menerima kembali seluruh Surat Keputusan atas Keberatan dari kantor pajak terkait dengan Surat Keberatan Bank tersebut dimana Kantor Pajak menyetujui keberatan Bank sebesar Rp27.490. Saat ini Bank telah menyampaikan 37 (tiga puluh tujuh) Surat Banding pada tanggal 20 November 2014 dan 17 Desember 2014 untuk Surat Keputusan atas Keberatan tersebut. Jumlah kurang bayar pajak berdasarkan SKPKB tersebut disajikan di dalam bagian tagihan lainnya (Catatan 17).
Manajemen berpendapat bahwa Bank dapat memperoleh kembali jumlah yang tidak disetujui sesuai dengan Surat Banding 2008, 2009 dan 2010.
The Indonesian Tax Office had conducted a tax audit for the fiscal year 2008, 2009 and 2010 and issued the Tax Assessment Letter for Underpayment (SKPKB) on Corporate Income Tax, Income Taxes Articles 21, 23 and 26, Final Income Tax Article 4(2) and Value Added Tax dated July 30, 2013 and July 31, 2013 amounting to Rp371,094 for 2008, August 16, 2013 and August 19, 2013 amounting to Rp274,398 for 2009 and August 1, 2013 amounting Rp264,538 for 2010 (including penalties and interests). The Bank had paid all of the assessments. However, the Bank disputed most of the items contained in these SKPKBs and had already filed 40 (forty) Objection Letters against them amounting to Rp768,232 on October 28, 2013 and October 29, 2013 and has received all Decision Letter on Objection from the tax office in relation to all the Bank’s Objection Letters where Tax Office has approved Bank’s objection amounted to Rp27,490. Currently, the Bank had already filed 37 (thirty seven) Appeal Letters for those Decision Letter on Objection on November 20, 2014 and December 17, 2014. This tax underpayment based on SKPKBs is presented as part of other receivables (Note 17). The management believes that the Bank may recover the amounts disputed based on Appeal Letters 2008, 2009 and 2010.
kecuali dinyatakan lain) unless otherwise stated)
23. PAJAK PENGHASILAN (lanjutan) 23. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Bank (lanjutan) Bank (continued)
Pemeriksaan pajak tahun 2007 Tax audits for fiscal year 2007 Kantor Pajak telah melakukan pemeriksaan
untuk tahun 2007 dan menerbitkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas Pajak Penghasilan (PPh) Badan, PPh Pasal 21, 23 dan 26, PPh Final Pasal 4(2) dan Pajak
Pertambahan Nilai (PPN) tertanggal 10 Mei 2010 sebesar Rp355.380 (termasuk
denda dan bunga). Bank telah melakukan pembayaran atas seluruh nilai SKPKB tersebut.
Bank tidak menyetujui sebagian besar hasil keputusan di dalam SKPKB tersebut, dan telah menyampaikan 5 (lima) Surat Keberatan
sebesar Rp345.291 pada tanggal 9 Agustus 2010. Jumlah kurang bayar pajak
berdasarkan SKPKB tersebut disajikan di dalam bagian tagihan lainnya (Catatan 17).
The Indonesian Tax Office had conducted a tax audit for the fiscal year 2007 and issued the Tax Assessment Letter for Underpayment (SKPKB) on Corporate Income Tax, Income Taxes Articles 21, 23 and 26, Final Income Tax Article 4(2) and Value Added Tax dated May 10, 2010 amounting to Rp355,380 (including penalties and interests). The Bank had paid all of the assessments. However, the Bank disputed most of the items contained in these SKPKBs and had already filed 5 (five) Objection Letters against them amounting to Rp345,291 on August 9, 2010. This tax underpayment based on SKPKBs is presented as part of other receivables (Note 17).
5 (lima) Surat Keberatan yang telah disampaikan sudah dinyatakan memenuhi syarat formal. Bank telah menerima 5 (lima) Surat Keputusan Keberatan tertanggal 5 dan 8 Agustus 2011 dari Kantor Pajak sehubungan dengan Surat Keberatan Bank atas sebagian besar dari hasil pemeriksaan pajak tahun fiskal 2007. Berdasarkan surat-surat tersebut, Kantor Pajak menolak keberatan Bank. Bank telah mengajukan pemohonan banding ke Pengadilan Pajak melalui 5 (lima) surat Banding pada tanggal 4 November 2011.
Pengadilan Pajak telah menyampaikan permintaan 5 (lima) Surat Uraian Banding pada
Kantor Pajak melalui surat tertanggal 14 November 2011. Hingga tanggal
penyelesaian laporan keuangan konsolidasian, Bank sedang dalam proses banding di pengadilan pajak dan belum ada hasil banding yang telah dikomunikasikan kepada Bank.
Manajemen berpendapat bahwa Bank dapat memperoleh kembali jumlah yang tidak disetujui pada SKPKB 2007.
The 5 (five) Objection Letters submitted had already fulfilled the formal requirements. The Bank had received 5 (five) objection decree letters dated August 5 and 8, 2011 from Tax Office in relation to the Bank’s objection letters against most of fiscal year 2007 tax assessment. Based on those letters, the Tax Office rejected the Bank’s objection. The Bank then submitted 5 (five) appeal letters to the Tax Court on November 4, 2011. The Tax Court has sent request for explanation on this issue to the Tax Office through 5 (five) letters on November 14, 2011. Up to the date completion of these consolidated financial statements, the Bank is still undergoing the appeals process in Tax Court and no results of the appeal has been communicated to the Bank. The management believes that the Bank may recover the disputed amounts on SKPKB 2007.
kecuali dinyatakan lain) unless otherwise stated)
23. PAJAK PENGHASILAN (lanjutan) 23. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Entitas anak (WOM) Subsidiary (WOM)
Pemeriksaan pajak tahun 2009 Tax audit for fiscal year 2009 Pada tanggal 17 Maret 2014, entitas anak
menerima Surat Pemberitahuan Pemeriksaan
Lapangan No.Pemb
00096/WPJ.19/KP.0105/RIK.SIS/2014 tentang pemeriksaan lapangan untuk tahun pajak 2009. Pada tanggal 11 Desember 2014, Entitas anak menerima Surat Ketetapan Pajak Nihil (“SKPN”) No. 0014/506/09/091/14 tanggal 10 Desember 2014 atas pajak penghasilan badan tahun pajak 2009. SKPN tersebut juga menetapkan rugi fiskal neto entitas anak menjadi sebesar RpNil dari sebelumnya sebesar Rp16.119 sesuai dengan Surat Pemberitahuan Tahunan (“SPT”). Atas Surat Ketetapan Pajak Nihil (“SKPN”) No. 0014/506/09/091/14 tanggal 10 Desember 2014 tersebut entitas anak sedang mengajukan Keberatan ke Kantor Pajak. Di samping itu, entitas anak juga menerima Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) No.00104/207/09/091/14 dan Surat Tagihan Pajak (“STP”) No.00060/107/09/091/14 atas Pajak Pertambahan Nilai (“PPN”) sejumlah Rp4.340. Dari jumlah tersebut, jumlah yang disetujui entitas anak yaitu sebesar Rp167 atas SKPN pajak penghasilan badan tahun pajak 2009, dan sebesar Rp7 untuk SKPKB PPN 2009. Untuk sisa SKPKB atas Pajak Pertambahan Nilai (PPN) yaitu sebesar Rp4.333 sedang diajukan proses keberatan ke Kantor Pajak.
On March 17, 2014,the subsidiary received Field Examination Notification Letter No.Pemb-00096/WPJ.19/KP.0105/RIK.SIS/2014
regarding field examination for fiscal year 2009. On December 11, 2014, the subsidiary received Nil Tax Assessment Letter (“SKPN”) No. 00014/506/09/091/14 dated December 10, 2014 regarding corporate income tax for fiscal year 2009. The SKPN also stated that the net fiscal loss of the subsidiary was reduced to RpNil from the previously reported amount of Rp16,119, according to the Annual Notification Letter (“SPT”). As for Nil Tax Assessment Letter (“SKPN”) No. 00014/506/09/091/14 dated December 10, 2014, the subsidiary is filing an objection to the Tax Office. In addition, the Subsidiary also received Tax Underpayment Assessment Letter on Corporate Income Tax (“SKPKB”) No.00104/207/09/091/14 and Tax Collection Letter (“STP”) No.00060/107/09/091/14 of Value Added Tax (“VAT”) amounting to Rp4,340. The amount that has been agreed by the subsidiary is Rp167 for SKPN for corporate income tax for fiscal year 2009 and Rp7 for SKPKB of VAT 2009. As for the rest of SKPKB of Value Added Tax (“VAT”) amounted to Rp4,333, the subsidiary is filing an objection to the Tax Office.
Pemeriksaan pajak tahun 2008 Tax audit for fiscal year 2008 Pada tanggal 27 Januari 2012, entitas anak
menerima Surat Ketetapan Pajak Nihil (“SKPN”) No. 00001/506/08/091/12 tanggal 17 Januari 2012 atas pajak penghasilan badan tahun pajak 2008. SKPN tersebut juga menetapkan rugi fiskal neto entitas anak menjadi sebesar Rp108 dari sebelumnya sebesar Rp42.681 sesuai dengan Surat Pemberitahuan Tahunan (“SPT”). Di samping itu, entitas anak juga menerima beberapa Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) dan Surat Tagihan Pajak (“STP”)
00001/506/08/091/12 dated January 17, 2012 regarding corporate income tax for fiscal year 2008. The SKPN also stated that the net fiscal loss of the subsidiary was reduced to Rp108 from the previously reported amount in the tax return of Rp42,681 according to the Annual Notification Letter (“SPT”). In addition, the subsidiary also received several Tax Underpayment Assessment Letters on Corporate Income Tax (“SKPKB”) and Tax Collection Letter (“STP”) of Income Tax Articles 21 and 23, Value Added Tax (“VAT”) and Final Income Tax Article 4 (2) totaling to Rp32,213.
kecuali dinyatakan lain) unless otherwise stated)
23. PAJAK PENGHASILAN (lanjutan) 23. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Entitas anak (WOM) (lanjutan) Subsidiary (WOM) (continued)
Pemeriksaan pajak tahun 2008 (lanjutan) Tax audit for fiscal year 2008 (continued) Dari jumlah tersebut, jumlah yang disetujui
entitas anak yaitu sebesar Rp206 atas SKPKB pajak penghasilan pasal 21, 23 dan 4(2) telah dibayar entitas anak ke Kas Negara pada tanggal 16 Februari 2012. Entitas anak juga telah melakukan pembayaran ke Kas Negara atas STP PPN masa Januari sampai dengan Desember 2008 sebesar Rp3.812 dengan proses pemindahbukuan (“PBK”) pada tanggal 7 November 2012 dan 12 Desember 2012.
Sedangkan sisa SKPKB yaitu sebesar Rp28.195 tidak dibayar karena entitas anak mengajukan proses keberatan ke Kantor Pajak.
From these amounts, the subsidiary has paid the agreed amount of Rp206 for SKPKB for income tax art 21, 23 and 4(2) to the State Treasury on February 16, 2012. The subsidiary also paid the STP PPN to the State Treasury for January to December 2008 amounting to Rp3,812 by overbooking process (“PBK”) on November 7, 2012 and December 12, 2012.
While the rest of SKPKB Rp28,195 was not aid because the subsidiary filed an objection to the Tax Office.
Entitas anak mengajukan permohonan keberatan atas SKPN PPh Badan tahun pajak 2008 sebesar Rp1.150 dan SKPKB PPN untuk masa pajak Januari sampai dengan Desember 2008 dengan jumlah keseluruhan keberatan yang diajukan adalah sebesar Rp28.195 dan untuk STP masa Januari sampai dengan Desember 2008 dengan jumlah keseluruhan sebesar Rp3.812. Atas permohonan keberatan tersebut, Direktorat Jendral Pajak (“DJP”) telah menolak seluruh permohonan keberatan atas SKPKB PPN entitas anak.
The subsidiary filed an objection letter for SKPN Corporate Income Tax for fiscal year 2008 amounting to Rp1,150 and SKPKB of VAT for the tax period January to December 2008 totaling to Rp28,195 while STP for period January to December 2008 totaling to Rp3,812. For those objections, the Directorate General of Taxation (“DGT”) has rejected the subsidiary’s entire objections of SKPKB of VAT.
Atas surat penolakan dari DJP tersebut, pada tanggal 25 Maret 2013, entitas anak mengajukan permohonan banding ke Pengadilan Pajak. Pada tanggal 17 Maret 2014, entitas anak menerima Surat Putusan Banding Pengadilan Pajak untuk masa Pajak Januari sampai dengan Desember 2008, yang mengabulkan seluruhnya permohonan banding entitas anak sebesar Rp28.195.
Entitas anak menerima Surat Keputusan Dirjen Pajak tanggal 13 Juni 2014 yang memutuskan untuk membatalkan sanksi administrasi secara jabatan atas STP masa pajak Januari sampai dengan Desember 2008 dengan jumlah keseluruhan sebesar Rp3.812.
Based on the rejection from DGT, on March 25, 2013, the subsidiary filed an appeal to the Tax Court. On March 17, 2014, the subsidiary received Tax Court Appeal Decision Letter for the tax period January to December 2008, which accepted full of subsidiary’s appeals totaling to Rp28,195. The subsidiary received the DGT Decision Letter dated June 13, 2014 which decided to cancel the administration penalty on the STP tax period of January to December 2008 with total amount Rp3,812.
Pemeriksaan pajak tahun 2007 Tax audit for fiscal year 2007