Page 339 - asuransi bintang annual report flipbook 2023

PT ASURANSI BINTANG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022 (Angka-angka Disajikan dalam Ribuan Rupiah, kecuali Dinyatakan Lain) Pajak Kini Rekonsiliasi antara penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan rugi fiskal adalah sebagai berikut: PT ASURANSI BINTANG Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 (Figures are Presented in Thousands of Rupiah, unless Otherwise Stated) 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: Imbalan kerja jangka panjang Liabilitas sewa Cadangan kerugian penurunan nilai Penyusutan Klaim yang terjadi namun belum dilaporkan (IBNR) Bersih Perbedaan tetap : Sumbangan, hadiah, jamuan dan representasi Kegiatan sosial karyawan Keuntungan yang belum direalisasi atas nilai wajar efek di perdagangkan Penghasilan bunga dikenakan pajak final Penghasilan sewa Penyusutan Biaya dikenakan penghasilan final Keuntungan penjualan efek ekuitas Premi belum merupakan pendapatan Kenaikan yang belum direalisasi atas nilai wajar properti investasi Lain-lain Bersih Rugi fiskal Perusahaan Akumulasi rugi fiskal tahun sebelumnya 2020 2021 2022 Akumulasi rugi fiskal tersedia untuk tahun pajak berikutnya Utang pajak kini (Catatan 15) Entitas anak 2023 6.818.059 (1.495.573) 5.322.486 340.544 (151.963) (284.505) (487.463) (3.383.026) (3.966.413) 150.171 21.248 4.831 (1.343.030) (28.000) (385.456) 148.361 (2.663.357) (7.267.858) (38.560.378) 48.117 (49.875.351) (48.519.278) 2023 (28.804.455) (33.759.621) (36.136.348) (147.219.702) 59.425 2022 5.978.020 (3.088.225) 2.889.795 (1.847.161) 40.267 - 64.165 (583.902) (2.326.631) 1.775.744 28.549 (539.063) (2.166.605) (130.050) 41.820 (99.379) (6.819.459) (18.810.574) (9.982.739) 2.244 (36.699.512) (36.136.348) 2022 (28.804.455) (33.759.621) - (98.700.424) 224.460 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: Long-term employee benefits Lease liability Allowance for impairment Depreciation Incurred but not reported Net Permanent differences: Donation, gift, entertainment and representation Employees' social activities Unrealized gain on changes in fair value of trading equity securities Interest income subjected to final tax Rental income Depreciation Expenses subjected to final tax Gain on sale of trading equity securities Unearned premiums Unrealized gain on change in fair value of investment properties Others Net Fiscal loss of the Company Fiscal loss carryforward 2020 2021 2022 Tax loss carryforward available for future fiscal years Current tax payable (Note 15) Subsidiary laba sebelum pajak - 80 -