Obligasi V WOM tahun 2011 (lanjutan) Bonds V WOM year 2011 (continued) Bunga WOM dibayarkan setiap
24. PAJAK PENGHASILAN (lanjutan) INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
30 September/ 30 September/
September 30, 2011 September 30, 2010 (Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
Perbedaan waktu Temporary differences
Perbedaan antara komersial Differences between commercial
dan fiskal atas: and tax amounts on:
- Penyisihan manfaat
pensiun karyawan 117.273 93.490 Provision for employee benefits
- Penyisihan bonus karyawan (29.192) (14.680) Provision for employee bonuses - Penyisihan kerugian
aset produktif dan Allowance for possible losses on
-non produktif (77.597) 32.009 earning and non-earning assets
- Lain-lain (16.219) (29.343) Others
-(5.735)
81.476
Perbedaan tetap Permanent differences
Perbedaan antara komersial Differences between commercial
dan fiskal atas: and tax amounts on:
- Asuransi kesehatan
kepada karyawan 56.185 50.057 Health insurance for employees
- Lain-lain 53.526 102.642 Others
-109.711
152.699
Penghasilan kena pajak 837.166 722.689 Taxable Income
Beban pajak penghasilan badan Corporate income tax expenses
- Bank 209.291 180.672 - Bank
Beban pajak penghasilan badan Corporate income tax expenses
- entitas anak 16.900 7.942 - subsidiaries
226.191
188.614
Dikurangi: Less:
Pajak dibayar dimuka
pasal 25 - Bank - - Prepaid tax article 25 - Bank
Pajak dibayar dimuka
- entitas anak - - Prepaid tax - subsidiariesBank
Pajak fiskal - - Fiscal tax
Hutang pajak penghasilan Corporate income tax payable
- konsolidasian 226.191 188.614 - 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 income tax expense and the accounting income before tax expenses and prevailing tax rate is as follows:
30 September/ 30 September/
September 30, 2011 September 30, 2010 (Tidak Diaudit/ (Tidak Diaudit/
38000000 Unaudited) Unaudited)
Laba sebelum beban pajak dan Income before tax expense
kepentingan non- and noncontrolling interest
-pengendali - konsolidasian 790.431 696.097 consolidated
Dikurangi: Penghasilan sebelum Less: Income before tax expense
pajak - entitas anak 57.655 206.126 - subsidiaries
Laba/(rugi) sebelum beban Income/(loss) before tax expense
pajak - Bank 732.776 489.971 - Bank
Dikurangi: Less:
Rugi bersih cabang
luar negeri 591 - Net loss of offshore branches
Pendapatan yang dikenakan
pajak final (177) (1.457) Income subject to final tax
733.190
488.514 Beban pajak penghasilan
yang dihitung dengan tarif Corporate income tax based on
pajak yang berlaku 183.297 122.128 the prevailing tax rate
Pengaruh pajak atas beda tetap Effect of tax on permanent
pada tarif pajak yang berlaku 27.428 38.175 differences with prevailing tax rate
Beban pajak penghasilan - Bank 210.725 160.303 Income tax expense - Bank
Beban pajak penghasilan
KONSOLIDASIAN
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September 2011 dan 2010
(Tidak Diaudit)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
FINANCIAL STATEMENTS Nine-Month Period Ended September 30, 2011 and 2010
(Unaudited)
(Expressed in millions of Rupiah, unless otherwise stated)
140
24. PAJAK PENGHASILAN (lanjutan) 24. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Bank Bank
Pemeriksaan pajak tahun 2007 Tax audit for fiscal year 2007 Kantor Pajak telah melakukan pemeriksaan
untuk tahun 2007 dan menerbitkan Surat Ketetapan Pajak (SKP) atas Pajak Penghasilan Badan, Pajak Penghasilan Pasal 21, 23 dan 26, Pajak Penghasilan Final Pasal 4(2) dan Pajak Pertambahan Nilai tertanggal 10 Mei 2010 sebesar Rp355.380 (termasuk denda dan bunga). Bank telah melakukan pembayaran atas seluruh nilai SKP tersebut. Bank tidak menyetujui sebagian besar hasil keputusan di dalam Surat Ketetapan Pajak tersebut, dan telah menyampaikan 5 (lima) Surat Keberatan sebesar Rp345.291 pada tanggal 9 Agustus 2010. Jumlah kurang bayar pajak berdasarkan SKP tersebut disajikan di dalam bagian tagihan lainnya (Catatan 16).
The Indonesian Tax Office had conducted a tax audit for the fiscal year 2007 and issued the Tax Assessment Letter for Underpayments (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 in amount of Rp355,380 (including penalties and interests). Bank already paid all of the assessment amount. The bank disputes most of the items contained in this Tax Assessment Letter (SKP) and already file 5 (five) Objection Letters against most of the assessment in the amount of Rp345,291 on August 9, 2010. This tax underpayment based on SKP has been presented as part of other receivables (Note 16).
5 (lima) Surat Keberatan yang telah disampaikan sudah dinyatakan memenuhi syarat formal dan telah diteruskan pada Kanwil WP Besar untuk ditelaah. Pada tanggal 5 dan 8 Agustus 2011, Bank telah menerima 5 (lima) Surat Keputusan Keberatan tertanggal 5 dan 8 Agustus 2011 dari Kantor Pajak.
Berdasarkan surat-surat tersebut, Kantor Pajak menolak keberatan Bank dan Bank berencana untuk mengajukan permohonan banding ke Pengadilan Pajak.
The 5 (five) Objection Letters already fulfill the formal requirement and had been passed to Regional Tax Office to be processed. Bank has received 5 objection decree letters dated 5 and 8 Agustus 2011 from Tax Office in relation with above mentioned letters. Based on those letters, Tax Office has rejected the Bank’s objection and the Bank plans to appeal to the Tax Court.
Pemeriksaan pajak tahun 2005 Tax audit for fiscal year 2005 Pada tanggal 18 Juli 2007, Bank menerima
Surat Ketetapan Pajak Lebih Bayar (SKPLB) PPh Badan tahun 2005 yang menyatakan kelebihan bayar pajak sebesar Rp922.
Kelebihan bayar pajak tersebut dikompensasikan dengan Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPh Pasal 21, 23, 26, 4(2) dan PPN tahun 2005 sebesar Rp809. Pada tanggal 11 Oktober 2007, Bank mengajukan keberatan atas SKPLB PPh Badan tahun 2005.
On July 18, 2007, the Bank received a Tax Assessment Letter for Corporate Income Tax overpayment for fiscal year 2005 which shows a tax overpayment of Rp922. This tax overpayment was partially offset by assessments for tax underpayment for income tax Articles 21, 23, 26, 4(2) and VAT for fiscal year 2005 of Rp809. On October 11, 2007, the Bank filed an objection request on the Tax Assessment Letter for Corporate Income Tax overpayment for fiscal year 2005.
Pada tanggal 9 Oktober 2008, Kantor Pajak menerbitkan Surat Keputusan No. KEP-441/
WPJ.19/BD.05/2008 yang menerima sebagian besar keberatan Bank yang menyebabkan terjadinya kelebihan pembayaran PPh Pasal 29 untuk tahun 2007 sebesar Rp32.684.
Kelebihan pembayaran pajak tersebut dicatat sebagai pendapatan non-operasional.
On October 9, 2008, the Tax Office issued a decision letter No. KEP-441/WPJ.19/
BD.05/2008 accepting most of the Bank’s objection which resulted in an overpayment of Tax article 29 for the year 2007 of Rp32,684.
The overpayment was recognized as non-operating income.
24. PAJAK PENGHASILAN (lanjutan) 24. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Pemeriksaan pajak tahun 2004 Tax audit for fiscal year 2004 Pada tanggal 23 Maret 2006, Kantor Pajak
menerbitkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) Pajak Pertambahan Nilai (PPN) No. 00005/207/04/091/06 untuk masa Januari - Desember 2004 yang menyatakan PPN yang kurang dibayar sebesar Rp7.270.
Pada tanggal 20 Juni 2006 melalui surat No. S.2006.050/DIRECTOR.5, Bank mengajukan keberatan atas SKPKB PPN tersebut. Pada tanggal 11 April 2007 Dirjen Pajak menerbitkan Surat Keputusan No. Kep.205/WPJ.19/BD.05/2007 yang menerima sebagian keberatan Bank, sehingga PPN yang kurang dibayar termasuk denda pajaknya menjadi sebesar Rp7.177. Pada tanggal 10 Juli 2007, melalui surat No. 2007.016/DIR4, Bank mengajukan banding atas keputusan keberatan tersebut. Kemudian melalui Putusan Pengadilan Pajak No. Put.1862/PP/M.VI/16/2009 tertanggal 13 Juli 2009, Pengadilan Pajak menolak permohonan banding Bank. Bank telah memutuskan untuk menerima keputusan banding tersebut.
On March 23, 2006, the Tax Office issued a Tax Assessment Letter for tax underpayment on Value Added Tax (VAT) No. 00005/207/04/091/06 for the period of January - December 2004 which provided for the VAT underpayment of Rp7,270.
On June 20, 2006, through its letter No. S.2006.050/DIRECTOR.5, the Bank filed an objection against the tax assessment. On April 11, 2007, the Directorate General of Taxation issued its decision letter No. Kep.205/WPJ.19/BD.05/2007 which partially accepted the Bank’s objection and the VAT underpayment including the penalty became Rp7,177. On July 10, 2007, through its letter No. 2007.016/DIR4, the Bank filed a tax appeal to the tax court against such decision letter. Through the Tax Court Decision No. Put.1862/PP/M.VI/16/2009 dated July 13, 2009, the Tax Court has rejected the Bank’s tax appeal. The Bank has decided to accept the decision.
Pemeriksaan pajak tahun 1999 Tax audit for fiscal year 1999 Pada tanggal 19 November 2003, kantor pajak
menerbitkan Surat Ketetapan Pajak Nihil Pajak Penghasilan Badan atau SKPN No. 00004/ 506/99/091/03 (untuk tahun fiskal 1999) terkait dengan kerugian penjualan aset Bank kepada BPPN sejumlah Rp6.857.635.
Pada tanggal 11 Desember 2003 melalui surat No. S.2003.158/PRESDIR, Bank mengajukan keberatan atas SKPN tersebut. Pada tanggal 8 Juli 2004, Dirjen Pajak menerbitkan Surat Keputusan No. KEP-299/WPJ.19/BD.05/2004 yang menolak alasan keberatan Bank.
On November 19, 2003, the tax office issued a Nil Tax Assessment Letter for 1999 corporate tax No. 00004/506/99/091/03 for the fiscal year 1999 relating to losses from transfer of the Bank’s assets to the Indonesian Bank Restructuring Agency of Rp6,857,635. On December 11, 2003, through its letter No. S.2003.158/PRESDIR, the Bank filed an objection against the tax assessment.
On July 8, 2004, the Directorate General of Taxation issued its decision letter No. KEP-299/WPJ.19/BD.05/2004 rejecting the Bank’s objection.
Pada tanggal 4 Oktober 2004, Bank mengajukan banding kepada Pengadilan Pajak terhadap Surat Keputusan tersebut.
Pengadilan Pajak menolak alasan banding Bank dan menerbitkan Putusan Pengadilan Pajak No. Put.06546/PP/M.VI/15/2005 pada tanggal 18 November 2005. Pada tanggal 17 Februari 2006 melalui surat No. S.2006.014/
DIRECTOR 5, Bank telah mengajukan permohonan Peninjauan Kembali ke Mahkamah Agung. Sampai dengan tanggal laporan keuangan konsolidasian ini, Bank belum menerima keputusan dari Mahkamah Agung. Tidak ada kekurangan pembayaran
On October 4, 2004, the Bank filed a tax appeal to the tax court against the Directorate General of Taxation’s decision letter. The tax court rejected the Bank’s appeal and issued a decision letter No. Put.06546/PP/M.VI/15/2005 dated November 18, 2005. On February 17, 2006, through its letter No.
S.2006.014/DIRECTOR 5, the Bank has filed a judicial review to the Supreme Court. Up to the completion date of these consolidated financial statements, the Bank has not received a decision on the judicial review from the Supreme Court. There is no additional tax underpayment arising from this tax court
KONSOLIDASIAN
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September 2011 dan 2010
(Tidak Diaudit)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
FINANCIAL STATEMENTS Nine-Month Period Ended September 30, 2011 and 2010
(Unaudited)
(Expressed in millions of Rupiah, unless otherwise stated)
142
24. PAJAK PENGHASILAN (lanjutan) 24. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Entitas anak (WOM) Subsidiary (WOM)
Pada tahun 2008, entitas anak (WOM) menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No. 00018/406/06/091/08 tanggal 27 Maret 2008 atas pajak penghasilan badan tahun pajak 2006 yang menetapkan tagihan pajak penghasilan entitas anak sebesar Rp36.264. Disamping itu, entitas anak juga menerima beberapa Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Tagihan Pajak (STP) atas Pajak Penghasilan Pasal 21 dan 23, Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan Final Pasal 4(2) sejumlah Rp23.065. Selisih antara jumlah yang disetujui dengan jumlah yang kurang bayar sebesar Rp13.200 telah diterima oleh entitas anak.
Namun dari jumlah yang kurang bayar tersebut, entitas anak mengajukan permohonan keberatan kepada Kantor Pajak atas SKPKB PPN Tahun Pajak 2006 sebesar Rp19.907, yang disajikan sebagai bagian dari beban dibayar dimuka dan aset lain-lain.
In 2008, the subsidiary (WOM) received Tax Assessment Letter of Overpayment on Corporate Income Tax (SKPLB) No. 00018/
406/06/091/08 dated March 27, 2008 regarding corporate income tax for fiscal year 2006 which stated that the estimated claim for tax refund of the subsidiary amounted to Rp36,264. On the other hand, the subsidiary also received several Tax Assessment Letter of Underpayment on Corporate Income Tax (SKPKB) and Tax Assessment Letter of Income Tax Articles 21 and 23, Value Added Tax (VAT) and Final Income Tax Article 4(2) totaling Rp23,065. The difference between the approved claim and the amount of assessment amounting to Rp13,200 has been received by the subsidiary. However out of the total assessment, the subsidiary has filed an objection to the Tax Office regarding SKPKB of Value Added Tax for fiscal year 2006 totaling Rp19,907, which is still presented as part of prepayments and other assets.
Sesuai Surat Keputusan Direktorat Jenderal (Dirjen Pajak) No. KEP-336/PJ.07/2009, Direktorat Jenderal Pajak telah menolak permohonan keberatan entitas anak tersebut diatas. 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 Pengadilan Pajak No. PUT.24451/PP/M.VII/16/2010, yang memutuskan untuk mengabulkan permohonan atas keberatan SKPKB PPN Tahun Pajak 2006 sebesar Rp19.848 dari jumlah permohonan banding yang diajukan sebesar Rp19.907 dan entitas anak telah menerima pembayaran tersebut pada tanggal 16 Agustus 2010.
On July 19, 2010, the subsidiary received Tax Court 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 of total filled appeal amounting to Rp19,907 and the subsidiary 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, entitas anak telah membuat surat jawaban dengan No. 1847/DIR/2010 tanggal 20 Desember 2010. Sampai dengan tanggal laporan keuangan konsolidasi ini, hasil dari Peninjauan Kembali belum ditentukan.
On November 22, 2010, the subsidiary received a Notification Letter of Judicial Review Request and “Penyerahan Memori Banding” from Tax Court No.MPK-931/SP.51/XI/2010 dated November 10, 2010 on Judicial Review No. S.8731/PJ.07/2010 dated on November 15, 2010 stating that the Directorate General of Tax had filed a Judicial Review against Tax Court Appeal Decision No. PUT.24451/PP/M.VII/16/2010. On the Judicial Review Request, the subsidiary has responded through letter No. 1847/DIR/2010 on December 20, 2010. Up to the date of consolidated financial statements, no result has been communicated to the Subsidiary.
24. PAJAK PENGHASILAN (lanjutan) 24. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Pada tanggal 29 Oktober 2010,
Entitas anak (WOM) menerima surat pemberitahuan pemeriksaan lapangan No. Pemb-141/WPJ.19/KP.01/2010 tentang pemeriksaan lapangan untuk tahun pajak 2008. Sampai dengan tanggal laporan keuangan konsolidasian ini, hasil dari pemeriksaan belum ditentukan.
On October 29, 2010, the subsidiary (WOM) received a notification letter No. Pemb-141/WPJ.19/KP.01/2010 regarding tax audit commencement for fiscal year 2008.
Up to the date of consolidated financial statements, no result has been communicated to the Subsidiary.
Pada tahun 2009, entitas anak menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No. 00005/406/07/091/09 atas pajak penghasilan badan tahun pajak 2007 yang menetapkan tagihan pajak penghasilan perusahaan sebesar Rp17.304. Dan juga menetapkan rugi fiskal sebesar Rp344.082 dari jumlah semula sebesar Rp360.782. Disamping itu, entitas anak juga menerima beberapa Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Tagihan Pajak (STP) atas Pajak Penghasilan Pasal 21 dan 23, Pajak Penghasilan Final pasal 4(2) dan Pajak Pertambahan Nilai (PPN) sejumlah Rp31.501.
In 2009, the subsidiary received Tax Assessment Letter of Overpayment on Corporate Income Tax (SKPLB) No. 00005/406/07/091/09, regarding corporate income tax for fiscal year 2007 which stated that the estimated claim for tax refund amounted to Rp17,304. And stated that the fiscal loss for fiscal year 2007 amounted to Rp344,082 from the previous amount Rp360,782. On the other hand, the subsidiary also received several Assessment Letter of Underpayment on Corporate Income Tax (SKPKB) and Tax Assessment Letter of Income Tax Articles 21 and 23, Final Income Tax Article 4(2), and Value Added Tax (VAT) totaling Rp31,501.
Entitas anak mengajukan permohonan keberatan kepada kantor pajak atas SKPKB PPN tahun pajak 2007 sebesar Rp31.321.
The subsidiary filed on objection letter to the tax office regarding SKPKB of value added tax for the fiscal year 2007 totaling Rp31,321.
Sesuai Surat Keputusan Dirjen Pajak No. Kep-255/PJ/2010, Dirjen Pajak telah menolak permohonan keberatan Perusahaan tersebut diatas. Atas surat penolakan dari Dirjen Pajak tersebut, entitas anak akan mengajukan banding ke Pengadilan Pajak.
Pada tanggal 11 Agustus 2011, entitas anak menerima Surat Putusan Banding Pengadilan Pajak No. PUT.33079/PP/M.III/16/2011, yang memutuskan untuk mengabulkan sebagian atas banding SKPKB PPN Tahun 2007 sebesar Rp27.116 dari jumlah banding yang diajukan yaitu sebesar Rp 27.318 dan entitas anak telah menerima pembayaran tersebut pada tanggal 5 Oktober 2011, sedangkan sisa sebesar Rp3.961 saat ini entitas anak sedang mengajukan gugatan ke Pengadilan Pajak sampai tanggal laporan keuangan konsolidasian, hasil gugatan belum dapat ditentukan.
Based on the Tax Assessment Letter No. Kep-255/PJ/2010, the Tax Office has rejected objection letter of the subsidiary.
Based on the rejection letter from the Tax Office, the subsidiary will file an appeal to the Tax Court. On August 11, 2011, the subsidiary received Tax Court Appeal Decision Letter No.PUT.33079/PP/M.III/16/2011, which decided to approve the appeal of SKPKB Value Added Tax for fiscal year 2007 totalling Rp27.116 from the number of appeals filed is Rp27,318 and the subsidiary has received the payment on the date October 5, 2011, while currently the subsidiary filed law suit to the Tax Court for the remaining Rp3,961. Up to the date of consolidated financial statements no result has been communicated to the subsidiary.
KONSOLIDASIAN
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September 2011 dan 2010
(Tidak Diaudit)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
FINANCIAL STATEMENTS Nine-Month Period Ended September 30, 2011 and 2010
(Unaudited)
(Expressed in millions of Rupiah, unless otherwise stated)
144
24. PAJAK PENGHASILAN (lanjutan) 24. INCOME TAX (continued)
c. Aset dan liabilitas pajak tangguhan c. Deferred tax assets and liabilities Pada tanggal 30 September 2011 dan
31 Desember 2010, rincian aset dan liabilitas pajak tangguhan Bank dan entitas anak sebagai berikut:
As of September 30, 2011 and December 31, 2010, the details of deferred tax assets and liabilities of the Bank and its subsidiaries are as follows:
(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 September/
07030000_01 January of income equity September
- Kerugian yang Unrealized losses
-belum direalisasi atas on changes in fair
perubahan nilai wajar value of available-for
investasi keuangan -sale financial
yang tersedia untuk dijual - bersih 68.203 4.698 38.250 111.151 investments - net
- Penyisihan kerugian atas Allowance for possible -
aset produktif losses on earning and
dan non-produktif 111.784 (19.399) - 92.385 non-earning assets
- Penyisihan imbalan Allowance for employee -
kerja karyawan 95.807 29.295 - 125.102 benefits
- Penyisihan bonus karyawan 36.007 (6.953) - 29.054 Allowance for employee bonuses - - Penyusutan aset tetap (4.485) (8.686) - (13.171) Fixed assets depreciation
- Lain-lain 54.833 (33) - 54.800 Others
-Jumlah aset pajak tangguhan 362.149 (1.078) 38.250 399.321 Total deferred tax assets
- Akumulasi kerugian fiskal 53.030 (10.410) - 42.620 Accumulated tax losses
- Penyisihan imbalan Allowance for employee
-kerja karyawan 5.554 1.150 - 6.704 benefits
- Penyusutan aset tetap (442) 442 - - Fixed assets depreciation - Pendapatan tangguhan (116.813) 1.830 - (114.983) Deferred income
- Lain-lain 18 (18) - - Others
-Jumlah liabilitas pajak tangguhan (58.653) (7.006) - (65.659) Total deferred tax liabilities 30 September/September 30, 2011
(Tidak Diaudit/Unaudited )
Aset pajak tangguhan: Deferred tax assets:
Liabilitas pajak tangguhan: Deferred tax liabilities:
Dampak atas penerapan
awal PSAK (Dibebankan)/ (Dibebankan)/
50/55 yang dikreditkan dikreditkan
dibebankan ke ke laporan ke ekuitas
laba ditahan/ laba rugi konsolidasian/
Effect of 1st konsolidasian/ (Charged)/
adoption of (Charged)/ credited to SFAS 50/55 credited to consolidated
charged consolidated statements
1 Januari/ to retained statements of changes in 31 Desember/
07030000_01 January earnings of income equity December
- Kerugian yang Unrealized losses
-belum direalisasi atas on changes in fair
perubahan nilai wajar value of available-for
investasi keuangan -sale financial
yang tersedia untuk dijual - bersih 118.712 - 2.292 (52.801) 68.203 investments - net
- Penyisihan kerugian atas Allowance for possible -
aset produktif losses on earning and
dan non-produktif 103.911 13.715 (5.842) - 111.784 non-earning assets
- Penyisihan imbalan Allowance for employee -
kerja karyawan 69.503 - 26.304 - 95.807 benefits - Penyisihan bonus karyawan 21.853 - 14.154 - 36.007 Allowance for employee bonuses - - Penyusutan aset tetap - - (4.485) - (4.485) Fixed assets depreciation - Lain-lain 22.869 - 31.964 - 54.833 Others -Jumlah aset pajak tangguhan 336.848 13.715 64.387 (52.801) 362.149 Total deferred tax assets
- Akumulasi kerugian fiskal 101.144 - (48.114) - 53.030 Accumulated tax losses
- Penyisihan imbalan Allowance for employee
-kerja karyawan 3.359 - 2.195 - 5.554 benefits - Penyusutan aset tetap (754) - 312 - (442) Fixed assets depreciation - Pendapatan tangguhan (107.149) - (9.664) - (116.813) Deferred income
- Penyisihan penurunan Allowance for decline -
nilai wajar barang in market value of
jaminan yang diambil alih 451 - (451) - - foreclosed motor vehicles - Penyisihan bonus karyawan 282 - (282) - - Allowance for employee bonuses - Lain-lain 18 - - - 18 Others -Jumlah liabilitas pajak tangguhan (2.649) - (56.004) - (58.653) Total deferred tax liabilities
31 Desember/December 31, 2010
Deferred tax liabilities:
Liabilitas pajak tangguhan:
(Audit/Audited )
Aset pajak tangguhan: Deferred tax assets: