Bonds I BII Finance Year 2012 with Fixed Interest Rates (continued)
21. PAJAK PENGHASILAN (lanjutan) INCOME TAX (continued)
21. PAJAK PENGHASILAN (lanjutan) 21. INCOME TAX (continued)
b. Beban pajak penghasilan b. Income tax expense Beban pajak penghasilan Bank dan entitas
anak terdiri dari:
Income tax expenses of the Bank and its subsidiaries consisted of the following:
30 Juni/ 30 Juni/
June 30, June 30,
2012 2011
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Bank Bank
Kini 197.608 95.479 Current
Tangguhan 23.337 41.640 Deferred
220.945 137.119
Entitas anak Subsidiaries
Kini 24.809 11.109 Current
Tangguhan 3.472 2.008 Deferred
28.281 13.117
Konsolidasian Consolidated
Kini 222.417 106.588 Current
Tangguhan 26.809 43.648 Deferred
249.226 150.236
Rekonsiliasi antara laba sebelum beban pajak Bank, seperti yang disajikan dalam laporan laba rugi dan penghasilan kena pajak untuk tahun yang berakhir pada tanggal 30 Juni 2012 dan 2011 adalah sebagai berikut:
A reconciliation between the Bank‟s income before tax expense as shown in the statements of income and taxable income for the years ended June 30, 2012 and 2011 is as follows:
30 Juni/ 30 Juni/
June 30, June 30,
2012 2011
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Laba sebelum beban pajak Income before tax expense
dan kepentingan non- and non-controlling interest -
pengendali - konsolidasian 823.530 517.268 consolidated
Dikurangi: Penghasilan sebelum Less: Income before tax expense
pajak - entitas anak 52.500 28.126 - subsidiaries
Laba sebelum beban Income before tax expense
pajak - Bank 771.030 489.142 - Bank
Rugi bersih cabang luar negeri 681 333 Net loss of offshore branches Pendapatan yang dikenakan
pajak final (622) (14.160) Income subject to final tax
Laba Bank disesuaikan Adjusted income before
sebelum pajak penghasilan 771.089 475.315 tax of the Bank
21. PAJAK PENGHASILAN (lanjutan) 21. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
30 Juni/ 30 Juni/
June 30, June 30,
2012 2011
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Perbedaan waktu Temporary differences
Perbedaan antara komersial Differences between commercial
dan fiskal atas: and tax amounts on:
- Penyisihan manfaat
pensiun karyawan 107.343 82.683 Provision for employee benefits - - Penyisihan bonus karyawan 6.669 (61.512) Provision for employee bonuses -
- Penyisihan kerugian Allowance for possible losses -
aset produktif dan on earning and non-earning
non-produktif (197.847) (147.925) assets
- Lain-lain (9.511) (39.807) Others -
(93.346) (166.561)
Perbedaan tetap Permanent differences
Perbedaan antara komersial Differences between commercial
dan fiskal atas: and tax amounts on:
- Asuransi kesehatan
kepada karyawan 43.063 36.666 Health insurance for employees -
- Lain-lain 69.629 36.495 Others -
112.692 73.161
Penghasilan kena pajak 790.435 381.915 Taxable income
Beban pajak penghasilan badan Corporate income tax expenses
- Bank 197.608 95.479 - Bank
Beban pajak penghasilan badan Corporate income tax
- entitas anak 24.809 11.109 expenses - subsidiaries
222.417 106.588
Dikurangi: Less:
Pajak dibayar dimuka
pasal 25 - Bank (177.607) (127.819) Prepaid tax article 25 - Bank
Pajak dibayar dimuka
- entitas anak (13.506) (6.198) Prepaid tax - subsidiaries
Piutang pajak penghasilan - Corporate income tax
konsolidasian - (32.340) receivables - consolidated
Hutang pajak penghasilan - Corporate income tax
konsolidasian 31.304 4.911 payable - consolidated
kecuali dinyatakan lain) unless otherwise stated)
21. PAJAK PENGHASILAN (lanjutan) 21. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) 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 Juni/ 30 Juni/
June 30, June 30,
2012 2011
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Laba sebelum beban pajak Income before tax expense
dan kepentingan non- and non-controlling interest -
pengendali - konsolidasian 823.530 517.268 consolidated
Dikurangi: Penghasilan sebelum Less: Income before tax expense
pajak entitas anak 52.500 28.126 - subsidiaries
Laba sebelum beban Income before tax expense
pajak - Bank 771.030 489.142 - Bank
Dikurangi: Less:
Bagian rugi bersih cabang Net loss of offshore
luar negeri 681 333 branches
Pendapatan yang dikenakan
pajak final (622) (14.160) Income subject to final tax
771.089 475.315
Beban pajak penghasilan
yang dihitung dengan tarif Corporate income tax based on
pajak yang berlaku 192.772 118.829 the prevailing tax rate
Pengaruh pajak atas beda tetap Effect of tax on permanent
pada tarif pajak yang berlaku 28.173 18.290 differences with prevailing tax rate
Beban pajak penghasilan - Bank 220.945 137.119 Income tax expense - Bank Beban pajak penghasilan
- Entitas anak 28.281 13.117 Income tax expense - Subsidiaries
249.226 150.236
Bank Bank
Pemeriksaan pajak tahun pajak 2008, 2009 dan 2010
Tax audit for fiscal year 2008, 2009 and 2010
Kantor Pajak sedang melakukan pemeriksaan pajak atas Surat Pemberitahuan Tahunan (SPT) dan Surat Permberitahuan Masa (SPM) untuk tahun pajak 2008, 2009 dan 2010.
Sampai dengan tanggal penerbitan laporan keuangan ini, Bank belum menerima hasil pemeriksaan tersebut.
The Tax Office is conducting tax audit on the Bank‟s annual and monthly tax returns for fiscal years 2008, 2009 and 2010. Up to the Issuance Date of these consolidated financial statements, the Bank has not received the results of the audit.
21. PAJAK PENGHASILAN (lanjutan) 21. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Bank (lanjutan) Bank (continued)
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 15).
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 15).
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 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 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 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 August 2011 from Tax Office, in relation with Bank‟s objection letters against most of fiscal year 2007 tax assessment. Based on those letters, Tax Office has rejected the Bank‟s objection. The Bank already submits 5 (five) appeal letters to the Tax Court on November 4, 2011. Tax court already sent request for explaining the issue to Tax Office through 5 (five) letters on November 14, 2011.
Up to the consolidated financial statements date, the Bank still going on with the appeal process in tax court and no result of the appeal has been communicated to the Bank.
Entitas anak (WOM) Subsidiary (WOM)
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.
On 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.
kecuali dinyatakan lain) unless otherwise stated)
21. PAJAK PENGHASILAN (lanjutan) 21. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Entitas anak (WOM) (lanjutan) Subsidiary (WOM) (continued) 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. 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 Rp32.213. Dari jumlah tersebut, jumlah yang disetujui entitas anak yaitu sebesar Rp206 telah dibayar entitas anak ke Kas Negara sedangkan sisanya, yaitu sebesar Rp32.007 tidak dibayar karena entitas mengajukan keberatan ke Kantor Pajak.
On January 27, 2012, the subsidiary received Tax Assessment Letter of Naught on Corporate Income Tax (SKPN) No. 00001/506/08/091/12 dated January 17, 2012 regarding corporate income tax for fiscal year 2008. 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 Rp32,213. Of this amount, the subsidiary has agreed in the amount of Rp206 and has paid to the State Treasury and the remaining amount of Rp32,007 is not paid because the subsidiary filed an objection to the Tax Office.
Entitas anak mengajukan permohonan keberatan atas SKPKB PPN masa pajak Januari sampai dengan Desember 2008 dengan jumlah keseluruhan SKPKB yang diajukan adalah sebesar Rp28.195 sedangkan untuk STP masa Januari sampai dengan Desember 2008 dengan jumlah keseluruhan sebesar Rp3.812 secara otomatis akan dibatalkan apabila keberatan diterima oleh Kantor Pajak. Sampai dengan tanggal laporan keuangan konsolidasian ini, hasil keputusan belum dapat ditentukan.
The Subsidiary filed an objection letter to the tax office regarding SKPKB of VAT period January to December 2008 with a total proposed SKPKB is Rp28,195 while for the STP period January to December 2008 with a total of Rp3,812 automatically will be cancelled if the objection is received by the Tax Office.
Up to the completion of these consolidated financial statements the result of this objection cannot yet determined.
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 totaling Rp3,961.
21. PAJAK PENGHASILAN (lanjutan) 21. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Entitas anak (WOM) (lanjutan) Subsidiary (WOM) (continued) Sesuai Surat Keputusan Dirjen Pajak No.
Kep-254/PJ/2010, Dirjen Pajak telah menolak permohonan keberatan entitas anak tersebut diatas. 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 sedang mengajukan gugatan ke Pengadilan Pajak.
Sampai dengan tanggal laporan keuangan, hasil gugatan belum dapat ditentukan.
Based on Tax Assessment Letter No. Kep-254/PJ/2010, Tax Office has refused objection letter to the subsidiary. Based on the letter, the subsidiary will file 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 number 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, currently the subsidiary is still filed a lawsuit to the Tax Court. Up to the completion of these consolidated Financial Statement the result of this lawsuit cannot yet be determined.
Pada tanggal 20 Februari 2012, entitas anak menerima Surat Pemberitahuan Permohonan Peninjauan Kembali dan Penyerahan Memori Bandung dari Pengadilan Pajak No. MPK-1383/SP.51/II/2012 tertanggal 03 Februari 2012 atas Memori Peninjauan Kembali No.S.7386/PJ.07/2011 tanggal 17 Nopember 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 laporan keuangan konsolidasian ini, hasil dari peninjauan kembali tersebut belum dapat ditentukan.
On February 20, 2012, the subsidiary received Notice of Application for Judical Review Letter and Submission of the Memorandum Appeal from Tax Court No. MPK-1383/SP.51/II/2012 dated February 03, 2012 of the Judicial Review Memorandum No.S.7386/PJ.07/2011 dated November 17, 2011, which informed that the Director 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 can not 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 totaling Rp6.
kecuali dinyatakan lain) unless otherwise stated)
21. PAJAK PENGHASILAN (lanjutan) 21. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Entitas anak (WOM) (lanjutan) Subsidiary (WOM) (continued) Sesuai Surat Keputusan Dirjen Pajak No.
Kep-255/PJ/2010, Dirjen Pajak telah menolak permohonan keberatan entitas anak tersebut diatas. 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 Tax Assessment Letter No. Kep-255/PJ/2010, Tax Office has refused objection letter to the subsidiary. Based on the letter, the subsidiary will file 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 the 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 totaling Rp6.
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. Sampai dengan tanggal laporan keuangan konsolidasian, hasil gugatan belum dapat ditentukan.
In addtion, 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 Tax Assessment Letter No. S-00528/WPJ.19/KP.0103/2011, Tax Office has refused objection letter of the subsidiary.
Based on the letter, the subsidiary filed a lawsuit to the Tax Court. Up to the completion of these consolidated Financial Statement the result of this lawsuit cannot yet be determined.
Pada tahun 2008, entitas anak 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.
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 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 pada laporan posisi keuangan.
In 2008, the subsidiary 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 IncomeTax Articles 21 and 23, Value Added Tax (VAT) and Final Income Tax Article 4 (2) totaling Rp23,065. The difference between the approved claimed 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 prepayment and other assets in the statements of financial position.