Obligasi II BII Finance Tahun 2013 dengan Tingkat Bunga Tetap
23. PAJAK PENGHASILAN (lanjutan) INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
2013 2012
Perbedaan tetap Permanent differences
Perbedaan antara komersial Differences between commercial
dan fiskal atas: and tax amounts on:
Asuransi kesehatan
kepada karyawan 86.699 86.175 Health insurance for employees
(Penurunan)/kenaikan nilai
efek-efek yang (Decrease)/increase in value
diperdagangkan (1.889) 68.749 of trading securities
Lain-lain 185.433 32.059 Others
270.243 186.983
Penghasilan kena pajak 2.173.186 1.775.984 Taxable income
Beban pajak penghasilan Corporate income tax
kini - Bank 543.296 443.996 expenses - Bank
Beban pajak penghasilan Corporate income tax
kini - entitas anak 70.698 65.315 expenses - subsidiaries
613.994 509.311
Dikurangi: Less:
Pajak dibayar dimuka
pasal 25 - Bank (484.803) (374.313) Prepaid tax article 25 - Bank
Pajak dibayar dimuka
- entitas anak (65.428) (33.661) Prepaid tax - subsidiaries
Utang pajak penghasilan - Corporate income tax
konsolidasian 63.763 101.337 payable - 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 is as follow:
2013 2012
Laba sebelum beban pajak Income before tax expense
dan kepentingan non- and non-controlling interest -
pengendali - konsolidasian 2.184.224 1.695.869 consolidated
Dikurangi: Laba sebelum beban Less: Income before tax expense
pajak - entitas anak 366.512 232.438 - subsidiaries
Laba sebelum beban pajak - Bank 1.817.712 1.463.431 Income before tax expense - Bank
Dikurangi: Less:
Rugi bersih cabang luar negeri - 2.549 Net loss of offshore branches
Pendapatan yang dikenakan pajak final (16) (635) Income subject to final tax
1.817.696 1.465.345
Beban pajak penghasilan
yang dihitung dengan tarif Corporate income tax based on
pajak yang berlaku 454.424 366.336 the prevailing tax rate
Pengaruh pajak atas beda tetap Effect of tax on permanent
pada tarif pajak yang berlaku 67.561 46.746 differences with prevailing tax rate
Beban pajak penghasilan - Bank 521.985 413.082 Income tax expense - Bank
Beban pajak penghasilan
- entitas anak 91.923 71.666 Income tax expense - subsidiaries
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 2008, 2009 dan 2010
Tax audits for fiscal year 2008, 2009 and 2010
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. 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 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 Rp264,398 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. This tax underpayment based on SKPKBs is presented as part of other receivables (Note 17).
Pemeriksaan pajak tahun pajak 2011 Tax audit for fiscal year 2011
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 melakukan pembayaran atas seluruh nilai SKPKB tersebut.
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 paid all of the assessment.
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 Nopember 2011.
Pengadilan Pajak telah menyampaikan
permintaan 5 (lima) Surat Uraian Banding pada
Kantor Pajak melalui surat tertanggal 14 Nopember 2011. Hingga tanggal laporan
keuangan konsolidasian, Bank sedang dalam proses banding di pengadilan pajak dan belum ada hasil banding yang telah dikomunikasikan kepada Bank.
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 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.
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 2008 (lanjutan) Tax audit for fiscal year 2008 (continued) Pada tanggal 29 Oktober 2010, entitas anak
menerima Surat pemberitahuan Pemeriksaan Lapangan No. Pemb-141/WPJ.19/KP.01/2010 tentang pemeriksaan lapangan untuk tahun pajak 2008.
October 29, 2010, the subsidiary received Field Examination Notification Letter No. Pemb-141/WPJ.19/KP.01/2010 regarding field examination 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 yang menetapkan rugi fiskal neto entitas anak sebesar Rp108 dari sebelumnya rugi fiskal neto 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) atas Pajak Penghasilan Pasal 21 dan 23, Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan Final Pasal 4(2) sejumlah Rp32.213. Dari jumlah tersebut, jumlah yang disetujui entitas anak yaitu sebesar Rp206 telah dibayar entitas anak ke Kas Negara pada tanggal 17 Februari 2012. Entitas anak juga
telah melakukan pembayaran sebesar
Rp3.812 ke Kas Negara atas Surat Tagihan
Pajak (STP) PPN dengan proses
pemindahbukuan (PBK) pada tanggal
7 November 2012 dan
12 Desember 2012. Sedangkan sisanya yaitu sebesar Rp 28.195 tidak dibayar karena entitas mengajukan keberatan ke kantor pajak.
On January 27, 2012, the subsidiary received Tax Assessment Letter of Zero on
Corporate Income Tax (SKPN)
No. 00001/506/08/091/12 dated January 17, 2012 regarding corporate income tax for fiscal year 2008 stating that the net fiscal loss of the subsidiary was reduced to Rp108 from the previously reported amount in the tax return of Rp42,681. Aside from that, the subsidiary also received several Tax Assessment Letter of Underpayment of Tax (SKPKB) and Tax Assessment Letter (STP) of Income Tax Articles 21 and 23, Value Added Tax (VAT) and Final Income Tax Article 4(2) totaling Rp32,213. From this amount, the subsidiary has agreed to pay amount of Rp206 and has paid to the State Treasury on February 17, 2012. The subsidiary has also paid Rp3,812 to the State Treasury for Tax Assessment Letter (STP) of VAT with transfer process (PBK) on November 7, 2012 and December 12, 2012. The remaining amount of Rp28,195 was not paid because the subsidiary filed an objection to the tax office.
Entitas anak mengajukan keberatan atas SKPN Pajak Penghasilan Badan tahun pajak 2008 sejumlah Rp1.150. Entitas anak juga mengajukan permohonan keberatan atas SKPKB PPN masa pajak Januari sampai dengan Desember 2008 dengan jumlah keseluruhan keberatan yang diajukan adalah sebesar Rp28.195 dan untuk STP masa pajak Januari sampai dengan Desember 2008 dengan jumlah keseluruhan sebesar Rp3.812.
The Subsidiary filed an objection letter to the tax office regarding SKPN of Corporate Income Tax for fiscal year 2008 amounting to Rp1,150. The Subsidiary also filed an objection letter to the tax office regarding SKPKB of VAT period January to December 2008 with a total proposed objection amounting to Rp28,195, and for the STP period January to December 2008 with a total of Rp3,812.
Dirjen Pajak telah menolak seluruh
permohonan keberatan atas SKPKB PPN entitas anak. Sedangkan, untuk keberatan SKPN PPh Badan, Dirjen Pajak telah mengurangi jumlah yang disengketakan dalam SKPN PPh Badan dari Rp1.150 menjadi Rp973.
DGT has rejected the subsidiary’s entire objections of SKPKB of VAT. Whereas, for the SKPN Corporate Income Tax, DGT had deducted the disputed amount in the SKPN of Corporate Income Tax from Rp1,150 to Rp973.
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) Atas penolakan seluruh SKPKB PPN tersebut,
entitas anak mengajukan banding ke
Pengadilan Pajak. Hingga tanggal laporan keuangan konsolidasian, entitas anak sedang dalam proses banding di pengadilan pajak dan belum ada hasil banding yang telah dikomunikasikan kepada entitas anak.
Based on the rejection of the entire SKPKB of VAT, the subsidiary filed an appeal to the Tax Court. Up to the date of these consolidated financial statements, the subsidiary is still undergoing the appeals process in Tax Court and no results of the appeal has been communicated to the subsidiary.
Pemeriksaan pajak tahun 2007 Tax audit for fiscal year 2007
Entitas anak mengajukan permohonan
keberatan atas SKPKB PPN
No. 00005/207/07/091/09 tahun pajak 2007
sebesar Rp27.318 dan permohonan
pembetulan STP atas STP PPN
No. 00004/107/07/091/09 tahun pajak 2007 kepada kantor pajak sebesar Rp3.961.
The Subsidiary filed an objection letter to tax office regarding SKPKB of VAT No. 00005/207/07/091/09 for fiscal year 2007 totaling Rp27,318 and filed an application for correction STP of VAT No. 00004/ 107/07/091/09 for fiscal year 2007 totaling Rp3,961.
Sesuai Surat Keputusan Dirjen Pajak No. Kep-254/PJ/2010, Dirjen Pajak telah menolak permohonan keberatan entitas anak tersebut di atas. Atas surat penolakan dari Dirjen Pajak tersebut, entitas anak
mengajukan permohonan banding ke
Pengadilan Pajak. Pada tanggal
23 Agustus 2011, entitas anak menerima Surat
Putusan Banding Pengadilan Pajak
No. PUT-33079/PP/M.III/16/2011, yang
memutuskan untuk mengabulkan sebagian besar atas permohonan banding entitas anak atas SKPKB PPN No. 00005/207/07/091/09 tahun pajak 2007 sebesar Rp27.116 dari jumlah banding yang diajukan yaitu sebesar Rp27.318 dan entitas anak telah menerima
pembayaran tersebut pada tanggal 5 Oktober 2011 sebesar Rp27.116, sedangkan
atas STP PPN No. 00004/107/07/091/09 tahun pajak 2007 sebesar Rp3.961, entitas anak mengajukan gugatan ke Pengadilan Pajak. Pada tanggal 15 Januari 2013, entitas anak melakukan pencabutan gugatan. Hal ini dilakukan agar proses pembatalan STP dapat dilakukan di Kantor Pajak.
Based on Directorate General of Taxes Decision (DGT) Letter No. Kep-254/PJ/2010, DGT has refused objection letter of the subsidiary. Based on the letter, the subsidiary filed an appeal to the Tax Court. On August 23, 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 No. 00005/207/07/091/09 for fiscal year 2007 totalling Rp27,116 from the amount of appeals filed amounting to Rp27,318 and the subsidiary has received the payment on October 5, 2011 amounting to Rp27,116, while for STP of VAT No. 00004/107/07/091/09 for fiscal year 2007 Rp3,961, the subsidiary filed a lawsuit to the Tax Court. On January 15, 2013, the subsidiary revoked its lawsuit. It was done so that the STP cancellation process can be done at the Tax Office.
Entitas anak menerima Surat Keputusan Dirjen
Pajak No.KEP-746/WPJ.19/2013 tanggal
13 Juni 2013 yang memutuskan untuk mengurangi sanksi administrasi secara jabatan atas STP No.00004/107/07/091/09 denda dari semula Rp3.961 menjadi Rp28. Atas hasil pengurangan sanksi tersebut jumlah sebesar Rp3.933 telah diterima oleh entitas anak.
The Subsidiary received the DGT Decision Letter No.KEP-746/WPJ.19/2013 dated June 13, 2013 which decided to deduct the administration penalty on STP No.00004/107/07/091/09 from Rp3,961 to Rp28. The penalty deduction amounted to Rp3,933 had been received by the subsidiary.
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 2007 (lanjutan) Tax audit for fiscal year 2007 (continued) Pada tanggal 3 Februari 2012, entitas anak
menerima Surat Pemberitahuan Permohonan Peninjauan Kembali dan Penyerahan Memori
Banding dari Pengadilan Pajak No. MPK-1383/SP.51/II/2012 tertanggal 3 Februari 2012 atas Memori Peninjauan Kembali No. S.7386/PJ.07/2011 tanggal 11 Agustus 2011 yang menerangkan bahwa
Direktur Jenderal Pajak mengajukan
Peninjauan Kembali Putusan
Banding Pengadilan Pajak
No. PUT.33079/PP/M.III/16/2011. Atas
Permohonan Peninjauan Kembali tersebut, entitas anak telah membuat surat jawaban
No. 384/DIR-WOM/2012 tertanggal 16 Maret 2012. Sampai dengan tanggal
penyelesaian laporan keuangan konsolidasian ini, hasil dari peninjauan kembali tersebut belum dapat ditentukan.
On February 3, 2012, the subsidiary received Notice of Application for Judicial Review Letter and Submission of the Memorandum Appeal from Tax Court No. MPK-1383/SP.51/II/2012 dated February 3, 2012 of the Judicial Review Memorandum No. S.7386/PJ.07/2011 dated August 11, 2011, which informed that the Directorate General of Tax Court Appeal
Decision Letter
No. PUT.33079/PP/M.III/16/2011. The
subsidiary has made a reply No. 384/DIR-WOM/2012 dated March 16,
2012. Up to the completion of these consolidated financial statements, the result of this judicial review cannot yet be determined.
Entitas anak mengajukan permohonan
keberatan atas SKPKB PPN
No. 00006/207/07/091/09 tahun pajak 2007 sebesar Rp37 dan permohonan pembetulan STP atas STP PPN No. 00005/107/07/091/09 tahun pajak 2007 kepada kantor pajak sebesar Rp6.
The subsidiary filed an objection letter to tax office regarding SKPKB of VAT No. 00006/207/07/091/09 for fiscal year 2007 totaling Rp37 and filed an application for
rectification STP of VAT
No. 00005/107/07/091/09 for fiscal year 2007 totaling Rp6.
Sesuai Surat Keputusan Dirjen Pajak No. Kep-255/PJ/2010, Dirjen Pajak telah menolak permohonan keberatan entitas anak tersebut di atas. Atas surat penolakan dari Dirjen Pajak tersebut, entitas anak
mengajukan permohonan banding ke
Pengadilan Pajak. Pada tanggal 5 Juli 2011, entitas anak menerima Surat Putusan
Banding Pengadilan Pajak
No. PUT-32197/PP/M.VII/16/2011, yang
memutuskan untuk menolak seluruhnya
permohonan banding entitas anak atas SKPKB PPN No. 00006/207/07/091/09 tahun pajak 2007 sebesar Rp37 dan STP PPN No. 00005/107/07/091/09 tahun pajak 2007 sebesar Rp6.
Based on DGT Decision Letter No. Kep-255/PJ/2010, DGT has refused
objection letter to the subsidiary. Based on the letter, the subsidiary filed an appeal to the Tax Court. On July 5, 2011, the subsidiary received Tax Court Appeal Decision Letter No. PUT-32197/PP/M.VII/16/2011, which decided to refuse the whole appeal of SKPKB Value Added Tax No. 00006/207/07/091/09 for fiscal year 2007 totaling Rp37 and STP of VAT No. 00005/107/07/091/09 for fiscal year 2007 totaling Rp6.
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 2007 (lanjutan) Tax audit for fiscal year 2007 (continued) Selain itu, entitas anak mengajukan
permohonan pembetulan STP atas STP PPN No. 00020/109/07/091/10 tahun pajak 2007 kepada kantor pajak sebesar Rp2.887. Sesuai Surat Keputusan Dirjen Pajak No. S-00528/WPJ.19/KP.0103/2011, Dirjen Pajak telah menolak permohonan entitas anak tersebut. Atas surat penolakan dari Dirjen Pajak tersebut, entitas anak mengajukan gugatan ke Pengadilan Pajak. Sesuai dengan keputusan DJP No. KEP-1378/WPJ.19/2012 tanggal 22 Oktober 2012, Dirjen Pajak mengurangi sanksi administrasi secara jabatan dari Rp2.887 menjadi RpNihil. Pengurangan tersebut digunakan untuk membayar STP PPN tahun 2008.
In addition, the subsidiary filed an application for correction of STP of VAT No. 00020/109/07/091/10 to tax office for fiscal year 2007 totaling Rp2,887. Based
on DGT Decision Letter No. S-00528/WPJ.19/KP.0103/2011, DGT has
refused objection letter of the subsidiary. Based on the letter, the subsidiary filed a lawsuit to the Tax Court. Based on DGT Decision Letter No. KEP-1378/WPJ.19/2012 dated October 22, 2012, DGT deducted the administration penalty from Rp2,887 to RpNil. The deduction was used to pay STP VAT year 2008.
Pemeriksaan pajak tahun 2006 Tax audit for fiscal year 2006
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 VAT 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, entitas anak telah membuat surat jawaban No. 1847/DIR/2010 tertanggal 20 Desember 2010. Sampai dengan tanggal penyelesaian laporan keuangan 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
subsidiary 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)
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 2006 (lanjutan) Tax audit for fiscal year 2006 (continued) Entitas anak menerima Surat Keputusan Dirjen
Pajak No.KEP-1531/WPJ.19/2012 tanggal 4 Desember 2012 yang memutuskan untuk mengurangi sanksi administrasi secara jabatan atas denda dari semula Rp2.851 menjadi Rp1.926. Atas hasil pengurangan sanksi tersebut, jumlah sebesar Rp925 diperuntukkan untuk membayar STP PPN tahun 2008 yaitu dengan cara melakukan pemindahbukuan, sedangkan sisanya, yaitu sebesar Rp1.918 telah diterima oleh entitas anak.
The Subsidiary received the DGT Decision Letter No.KRP-1531/WPJ.19/2012 dated December 4, 2012 which was decided to deduct the administration penalty from Rp2,851 to Rp1,926. The penalty deduction amounted to Rp925 was transferred to pay STP VAT year 2008, while the remaining balance of Rp1,918 had been received by the subsidiary.
c. Aset dan liabilitas pajak tangguhan c. Deferred tax assets and liabilities Pada tanggal 31 Desember 2013 dan 2012,
rincian aset dan liabilitas pajak tangguhan Bank dan entitas anak sebagai berikut:
As of December 31, 2013 and 2012, the details of deferred tax assets and liabilities of the Bank and its subsidiaries are as follows:
2013
(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/(keuntungan)
yang belum direalisasi Unrealized losses/(gains)
atas perubahan on changes in fair
nilai wajar investasi value of available-for
keuangan yang tersedia -sale financial
untuk dijual - bersih (87.964) - 123.211 35.247 investments - net
Penyisihan kerugian atas Allowance for possible
aset produktif losses on earning and
dan non-produktif (4.478) (14.421) - (18.899) non-earning assets
Penyisihan imbalan Allowance for employee
kerja karyawan 178.485 35.021 - 213.506 benefits
Penyisihan bonus karyawan 59.616 9.926 - 69.542 Allowance for employee bonuses