As of December 31, 2014 and For the Year Then Ended with
BANK LAIN
16. SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
Pihak ketiga Third parties
Sampai dengan 1 bulan 1.074.966.711.548 862.452.149.250 Until 1 month Lebih dari 1 - 3 bulan 268.662.513.385 179.183.031.150 Over 1 - 3 months Lebih dari 3 - 6 bulan 27.488.243.837 29.726.121.846 Over 3 - 6 months Lebih dari 6 - 12 bulan 21.642.449.721 29.418.021.307 Over 6 - 12 months
Jumlah pihak ketiga 1.392.759.918.491 1.100.779.323.553 Total third parties
Jumlah 1.404.639.058.026 1.104.224.388.401 Total
Tingkat suku bunga rata-rata The average interest rates
per tahun per annum
Rupiah 9,50% 8,50% Rupiah
Jumlah deposito berjangka yang diblokir dan dijadikan jaminan kredit pada tanggal 31 Desember 2014 dan 2013 masing-masing adalah sebesar Rp 173.896.417.819 dan Rp 157.638.488.181.
Total time deposits which were blocked and pledged as loan collateral as of December 31, 2014 and 2013 amounted to Rp 173,896,417,819 and Rp 157,638,488,181, respectively.
16. SIMPANAN DARI BANK LAIN 16. DEPOSITS FROM OTHER BANKS
Simpanan dari bank lain terdiri dari: The deposits from other banks consists of:
2014 2013
Pihak berelasi Related parties
Giro 1.355.102.278 643.977.574 Demand deposits
Jumlah pihak berelasi 1.355.102.278 643.977.574 Total related parties
Pihak ketiga Third parties
Giro 16.742.940.625 16.126.513.292 Demand deposits
Deposito 60.867.000.000 47.419.704.754 Time deposits
Jumlah pihak ketiga 77.609.940.625 63.546.218.046 Total third parties
Jumlah 78.965.042.903 64.190.195.620 Total
Tingkat suku bunga rata-rata per tahun (Rupiah): The average interest rates per annum (Rupiah):
2014 2013
Giro 3,50% 3,25% Demand deposits
Deposito 9,00% 8,50% Deposits
Tidak ada simpanan dari bank lain yang diblokir dan/atau dijadikan jaminan kredit dan transaksi/fasilitas perbankan lainnya pada tanggal 31 Desember 2014 dan 2013.
There are no deposits from other banks blocked and/or pledged as collateral of loan and other banking transactions/facilities as of December 31, 2014 and 2013.
The original financial statements included herein are in the Indonesian language.
PT BANK HARDA INTERNASIONAL CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT BANK HARDA INTERNASIONAL NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and
For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN 17. TAXATION
a. Utang pajak a. Taxes payable
2014 2013
Pajak penghasilan: Income taxes:
- Pasal 29 1.636.250.773 2.571.739.594 Article 29 -
- Pasal 4 (2) 2.862.806.760 1.534.183.690 Article 4 (2) -
- Pasal 21 689.355.999 717.138.414 Article 21 -
- Pasal 25 234.000.000 146.000.000 Article 25 -
- Pasal 23 40.580.811 84.999.404 Article 23 -
Pajak Pertambahan Nilai 1.108.564 7.113.430 Value Added Tax
Jumlah 5.464.102.907 5.061.174.532 Total
b. Beban pajak b. Tax expenses
Manfaat (beban) pajak Bank terdiri dari: Tax benefit (expenses) of the Bank consists of:
2014 2013
Pajak kini (4.251.250.773) (5.977.739.594) Current tax
Pajak tangguhan (1.399.407.689) 1.634.604.866 Deferred tax
Jumlah (5.650.658.462) (4.343.134.728) Total
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif dengan laba fiskal yang dihitung oleh Bank untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut:
The reconciliation of income before income tax in accordance with statements of comprehensive income with the estimated taxable income for the years ended December 31, 2014 and 2013 are as follows:
2014 2013
Laba sebelum pajak Income before corporate
penghasilan badan 18.667.450.090 16.069.734.131 income tax
Beda waktu: Temporary differences:
Penyusutan dan keuntungan Depreciation and gain on
penjualan aset tetap (147.507.839) 113.356.873 sale of fixed assets
Manfaat karyawan 1.383.114.787 1.246.610.326 Employee benefits
Beban cadangan bonus (1.925.744.308) 1.925.744.308 Bonus reserve expense
Jumlah (690.137.360) 3.285.711.507 Total
Beda tetap: Permanent differences:
Keuntungan atas
penjualan tanah Gains of
dan bangunan (5.412.055.067) - land and building dispossal
Tunjangan PPh pasal 21 4.065.237.539 3.124.037.377 Allowance of tax article 21
Biaya penetapan pajak dalam Expense of taxes assesment
proses banding - 1.261.964.641 under appeal
Penyisihan penurunan nilai Provision for impairment losses of
agunan yang diambil alih 180.874.000 - foreclosed assets
Sumbangan 91.676.000 78.275.000 Donations
Denda - 91.235.719 Penalties
Lainnya 101.957.890 - Others
Jumlah (972.309.638) 4.555.512.737 Total
The original financial statements included herein are in the Indonesian language.
PT BANK HARDA INTERNASIONAL CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT BANK HARDA INTERNASIONAL NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and
For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
61
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued) b. Beban pajak (lanjutan) b. Tax expenses (continued)
2014 2013
Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income tax are as follows
2014 2013
penghasilan yang tidak dapat
diperhitungkan menurut fiskal (243.077.410) 1.138.878.183 Non taxable income Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan Badan.
The reconciliation of taxable income in 2014 and 2013 will be the basis in filling Annual Corporate Income Tax Return (SPT).
Perhitungan Pajak Penghasilan Badan tahun 2013 sesuai dengan yang telah dilaporkan Bank dalam Surat Pemberitahuan Tahun (“SPT”) kepada kantor layanan pajak.
The calculation of Corporate Income Tax in 2013 conform with the amounts that had been reported by the Bank to the tax office in its Annual Tax Return (“SPT”).
Berdasarkan Undang-Undang Pajak Penghasilan No. 36 tahun 2008 pengganti UU pajak No. 7/1983, tarif pajak badan adalah sebesar 25% yang berlaku efektif 1 Januari 2010. Aset dan liabilitas pajak tangguhan disesuaikan dengan tarif pajak yang berlaku pada periode ketika aset direalisasikan dan liabilitas diselesaikan berdasarkan tarif pajak yang akan ditetapkan.
Based on Tax Law No. 36/2008 the amendment of tax law No. 7/1983 on income taxes, the new corporate tax rate is set at flat rate of 25%
effective from January 1, 2010. Accordingly, deferred tax assets and liabilities has been adjusted to the tax rates that are expected to apply at the period when the asset is realized or liability is settled, based on the tax rates that will be enacted.
c. Surat ketetapan pajak c. Tax assesment letters Pada tanggal 27 Nopember 2012, Bank
menerima Berita Acara Pembahasan Akhir Hasil Pemeriksaan Pajak tahun fiskal 2007.
Berdasarkan berita acara tersebut, Kantor Pajak menetapkan kurang bayar atas pajak pertambahan nilai, pajak penghasilan pasal 23, dan pajak penghasilan badan sebesar Rp 8.070.964.410, yang terdiri dari:
As of November 27, 2012, the Bank received Minutes of Final Meeting on Tax Audit Result for the fiscal years 2007. Based on the report, Tax Office confirmed the underpayment of value added tax, income tax article 23, and corporate income tax amounted to Rp 8,070,964,410, which consists of:
The original financial statements included herein are in the Indonesian language.
PT BANK HARDA INTERNASIONAL CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT BANK HARDA INTERNASIONAL NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and
For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated) 17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
c. Surat ketetapan pajak (lanjutan) c. Tax assesment letters (continued)
No. SKPKB/
No. Jenis Pajak/Types of Tax SKPKB No. Jumlah/Total
1. PPh badan/Corporate income tax 00004/206/07/046/12 4.660.906.280
2. PPN Barang dan Jasa/VAT for goods and services 00016/107/07/046/12 331.610.588
3. PPh pasal 23/Income tax art 23 00018/203/07/046/12 624.529.188
4. PPN Barang dan Jasa/VAT for goods and services 00037/207/07/046/12 2.453.918.354
Jumlah/Total 8.070.964.410
Hasil pemeriksaan tersebut telah disetujui oleh manajemen Bank. Pada tanggal 21 Desember 2012, Bank telah membayar kekurangan pajaknya.
The result of the audit was agreed by the Bank’s management. As of December 21, 2012, the Bank has paid the underpayment of taxes.
Berdasarkan Surat Teguran No. ST-01347/
WPJ.21/KP.0604/2013, Bank memiliki tunggakan pajak atas SKPKB No. 00004/206/07/046/12 sebesar Rp 11.100.000. Pada 8 Januari 2014, Bank telah membayar tunggakan pajak tersebut.
By the Warning Letter No. ST-01347/
WPJ.21/KP.0604/2013, the Bank has a past due status of tax for SKPKB No. 00004/206/07/046/12 amounted of Rp 11,100,000. As of January 8, 2014, the Bank has paid the past due of tax.
Bank telah mengajukan keberatan atas penetapan SKPKB atas pajak penghasilan badan, pajak pertambahan nilai dan pajak penghasilan pasal 23 yang disajikan sebagai bagian dari akun aset lain-lain (Catatan 14).
Hingga tanggal laporan keuangan, Bank sedang dalam proses pengadilan pajak dan belum terdapat hasil putusan yang telah dikomunikasikan kepada Bank.
The Bank has filed an objection to set the tax underpayment assessment letter (SKPKB) of corporate income tax, value added tax and income tax article 23 presented as part of other assets account (Note 14). Up to the date of these financial statements, the Bank is still undergoing the process in tax court and no results of the decision has been communicated to the Bank.
Pada tanggal 31 Desember 2014 dan 2013, manajemen Bank telah membentuk cadangan atas kekurangan pembayaran pajak untuk tahun 2007 sebesar Rp 1.261.964.641 didasarkan pada estimasi terbaik dari manajemen.
As of December 31, 2014 and 2013, the Bank’s management has set up provision for tax underpayment for fiscal year of 2007 amounted to Rp 1,261,964,641, based on best estimated
Depreciation of fixed assets 626.181.412 (1.226.873.349) (36.876.961) (637.568.898)
Liabilitas imbalan pasca-kerja/
Post-employment benefits obligation 3.066.743.491 - 345.778.698 3.412.522.189
Beban cadangan lainnya/
Other reserve expenses 481.436.077 - (481.436.077) -
Jumlah/Total 4.174.360.980 (1.226.873.349) (172.534.340) 2.774.953.291
The original financial statements included herein are in the Indonesian language.
PT BANK HARDA INTERNASIONAL CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT BANK HARDA INTERNASIONAL NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and
For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
63
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
d. Pajak tangguhan (lanjutan) d. Deferred tax (continued)
2013
Dibebankan ke
laporan laba rugi
komprehensif/
Charged to
statements of
Aset (liabilitas) pajak tangguhan/ 31 Desember 2012/ Koreksi/ comprehensive 31 Desember 2013/
Deferred tax assets (liabilities) December 31, 2012 Corrections income December 31, 2013
Penyusutan aset tetap/
Depreciation of fixed assets (215.334.795) 813.176.988 28.339.219 626.181.412
Liabilitas imbalan pasca-kerja/
Post-employment benefits obligation 2.755.090.909 - 311.652.582 3.066.743.491
Beban cadangan lainnya/
Other reserve expenses - - 481.436.077 481.436.077
Jumlah/Total 2.539.756.114 813.176.988 821.427.878 4.174.360.980
Manajemen Bank berpendapat bahwa seluruh aset pajak tangguhan dapat dipulihkan ditahun-tahun mendatang.
The Bank’s Management believes that the total deferred tax assets is recoverable in future years.
18. BUNGA YANG MASIH HARUS DIBAYAR 18. ACCRUED INTEREST