Page 376 - 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)
Pajak tangguhan atas selisih nilai wajar penyertaan lainnya pada tanggal 31 Desember 2022 dan 2021 masing-masing sebesar Rp 1.411.870 dan Rp 1.307.144 disajikan sebagai bagian dari komponen ekuitas lainnya.
Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
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)
Deferred tax on difference on fair value of other investments as of December 31. 2022 and 2021 amounted to Rp 1,411,870 and Rp 1,307,144. respectively. is presented as part of other equity component.
A reconciliation between the total tax benefit and the amounts computed by applying the effective tax rates to profit before tax of the Company is as follow:
Laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian
Laba sebelum pajak entitas anak Laba sebelum pajak Perusahaan
Taksiran beban pajak pajak yang berlaku
Pengaruh pajak atas beda tetap menurut fiskal:
Premi yang belum merupakan
2022
5.978.020 (3.088.225)
2.889.795 635.755
2021
12.315.070 (2.117.269)
10.197.801 2.243.516
(1.051.422) 144.244
(102.976) 39.577 15.507 3.754
(287.910)
(5.471.780) (2.384.284) (5.280)
2.803.032 (100.100)
(6.397.638) -
(4.154.122)
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
Tax expense at effective tax rates
Tax effects of permanent differences:
Unearned premiums
Donation, gift, entertainment and
representation
Unrealized gain on changes in fair
value of trading equity securities Expenses subjected to final tax Employees' social activities Depreciation
Gain on sale of trading equity securities Unrealized gain on changes in fair value
of investment properties
Interest income subjected to final tax Rental income
Adjustment tax
Others
Net
Tax expense Subsidiary
Tax expense (income)
pendapatan (4.138.326) Sumbangan, hadiah, jamuan dan
representasi
Keuntungan Penurunan atas nilai
wajar efek di perdagangkan Biaya dikenakan pajak final Kegiatan sosial karyawan Penyusutan
Keuntungan penjualan efek ekuitas Kenaikan yang belum direalisasi atas nilai
wajar properti investasi
Penghasilan bunga dikenakan pajak final Penghasilan sewa
Penyesuaian pajak
Lain-lain
390.664
(118.594) 6.281
(21.863) 9.200
(1.500.281)
(2.196.203) (476.653) (28.611)
7.949.996 494
Bersih (123.896)
Beban pajak Entitas anak
Beban (penghasilan) pajak
318.541 830.400
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