Page 342 - 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) 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, 2023 and 2022 (Figures are Presented in Thousands of Rupiah, unless Otherwise Stated) A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to profit before tax of the Company is as follow: 2023 6.818.059 (1.495.573) 5.322.486 1.170.947 10.674.242 33.038 4.675 1.063 32.639 (6.160) pendapatan (1.598.929) Kenaikan yang belum direalisasi atas nilai wajar properti investasi (8.483.283) Lain-lain 10.585 Bersih (298.336) Beban pajak Entitas anak 118.455 Beban pajak 991.066 32. Laba Per Saham Perhitungan laba per saham didasarkan pada data sebagai berikut : Laba tahun berjalan digunakan untuk perhitungan laba per saham dasar pada tahun 2023 dan 2022 sebesar Rp 5.811.478 dan Rp 5.132.540. Jumlah rata-rata tertimbang saham beredar untuk perhitungan laba per saham dasar adalah 348.386.472 saham masing-masing pada tanggal 31 Desember 2023 dan 2022. 2022 5.978.020 (3.088.225) 2.889.795 635.755 7.949.996 390.664 (21.863) (118.594) 6.281 (28.611) 9.200 (476.653) (1.500.281) (4.138.326) (2.196.203) 493 (123.897) 318.542 830.400 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: Penyesuaian pajak Sumbangan, hadiah, jamuan dan representasi Kegiatan sosial karyawan Keuntungan Penurunan atas nilai wajar efek di perdagangkan 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: Adjustment tax Donation, gift, entertainment and representation Employees' social activities Unrealized gain on changes in fair value of trading equity securities Expenses subjected to final tax Rental income Depreciation Interest income subjected to final tax Gain on sale of trading equity securities Unearned premiums Unrealized gain on changes in fair value of investment properties Others Net Tax expense Subsidiary Tax expense Biaya dikenakan pajak final Penghasilan sewa Penyusutan (84.800) Penghasilan bunga dikenakan pajak final (295.467) Keuntungan penjualan efek ekuitas (585.939) Premi yang belum merupakan - 83 - 32. Earnings Per Share The calculation of basic earnings per share follows: The profit used for the computation of basic earnings per share in 2023 and 2022 amounted to Rp 5,811,478 and Rp 5,132,540, respectively. As of December 31, 2023 and 2022, the weighted average number of shares outstanding for the computation of basic earnings per share are 348,386,472 shares.