Page 373 - AR Asuransi Bintang 2022

PT ASURANSI BINTANG Tbk
DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2022 dan 2021
(Angka-angka Disajikan dalam Ribuan Rupiah, kecuali Dinyatakan Lain)
PT ASURANSI BINTANG Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2022 and 2021 (Figures are Presented in Thousands of Rupiah, unless Otherwise Stated)
31. Pajak Penghasilan
Beban (manfaat) pajak Grup terdiri dari:
Pajak kini - entitas anak
Pajak tangguhan - Perusahaan
Jumlah
Pajak Kini
Rekonsiliasi
penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan rugi fiskal adalah sebagai berikut:
31.
Income Tax
Tax expense (benefit) of the Group consists of the following:
2022
318.542 511.858
830.400
2021
(4.154.122) (4.154.122)
-
Current tax - subsidiary Deferred tax - the Company
Total
antara laba
sebelum
pajak
Current Tax
A reconciliation between profit before tax per consolidated statements of profit or loss and other comprehensive income and fiscal loss follows:
Laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian
Laba sebelum pajak entitas anak Laba sebelum pajak Perusahaan
Perbedaan temporer:
Klaim yang terjadi namun belum
dilaporkan (IBNR)
Imbalan kerja jangka panjang Liabilitas sewa
Cadangan kerugian penurunan nilai Penyusutan
2022
5.978.020 (3.088.225)
2.889.795
(583.902) (1.847.161)
40.267 - 64.165
2021
12.315.070 (2.117.269)
10.197.801
645.294 (3.534.577)
536.525 193.848 22.715
(2.136.195)
(4.779.186) 655.654
(468.075) 70.488 179.895 17.064
(1.308.684)
(24.871.727) (10.837.654) (24.000) (455.002)
(41.821.227) (33.759.621)
Profit before tax per consolidated statements of profit or loss and other comprehensive income
Profit before tax of a subsidiary Profit before tax of the Company
Temporary differences:
Incurred but not reported Long-term employee benefits Lease liability
Allowance for impairment Depreciation
Net
Permanent differences:
Unearned premiums
Donation, gift, entertainment and
representation
Unrealized gain on changes in
fair value of trading equity securities
Employees' social activities
Expenses subjected to final tax Depreciation
Gain on sale of trading equity securities Unrealized gain on change in fair value
of investment properties
Interest income subjected to final tax Rental income
Others
Net
Fiscal loss of the Company
Bersih (2.326.631)
Perbedaan tetap :
Premi belum merupakan pendapatan Sumbangan, hadiah, jamuan dan
representasi
Keuntungan yang belum direalisasi
atas nilai wajar efek
di perdagangkan
Kegiatan sosial karyawan
Biaya dikenakan penghasilan final Penyusutan
Keuntungan penjualan efek ekuitas Kenaikan yang belum direalisasi atas
nilai wajar properti investasi Penghasilan bunga dikenakan pajak final Penghasilan sewa
Lain-lain
(18.810.574) 1.775.744
(539.063) 28.549
(99.379) 41.820
(6.819.459)
(9.982.739) (2.166.605) (130.050)
2.244 Bersih (36.699.512)
Rugi fiskal Perusahaan (36.136.348)
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