Page 350 - BRIDS IAR 2023_hires

The original financial statements included herein are in the
Indonesian language.
PT BRI DANAREKSA SEKURITAS PT BRI DANAREKSA SEKURITAS
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
tahun yang berakhir pada tanggal tersebut for the year then ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)

c. Pajak final dan pajak penghasilan c. Final and income taxes

Tahun yang berakhir pada
tanggal 31 Desember/
Year ended December 31,
2023 2022
Pajak final 4.286.644 2.842.170 Final tax

Taksiran beban pajak terdiri dari: Provision for tax expense consists of:
Tahun yang berakhir pada tanggal
31 Desember/
Year ended December 31,
2023 2022
Manfaat
pajak tangguhan (417.802) 301.433 Deferred tax benefit
Pajak kini - tahun berjalan - (13.662.282) Current tax - current year
Pajak kini - tahun lalu - (232.043) Current tax - prior years
Total (417.802) (13.592.892) Total

Tahun yang berakhir pada tanggal
31 Desember/
Year ended December 31,
2023 2022

Laba sebelum beban Income before income tax
pajak penghasilan 71.157.357 85.788.856 expenses
Dikurangi penghasilan bukan objek Less non-taxable income and
pajak dan pajaknya bersifat final: income subjected to final tax:
Pendapatan bunga (16.173.828) (12.236.526 ) Interest income
Keuntungan dari Gain on
portofolio efek 2.982.701 536.739 marketable securities
Jasa perantara Brokerage on
perdagangan efek (37.570.153) (31.113.322 ) securities trading
(50.761.280) (42.813.109 )

Perbedaan temporer: Temporary differences:
Beban masih harus dibayar (1.775.675) 6.943.434 Accrued expenses
Liabilitas imbalan kerja Provision for employee service
karyawan 417.113 (5.377.382 ) entitlement
Penyusutan (540.537) (195.902 ) Depreciation
Penyisihan
kerugian penurunan nilai (933.425) (18.070.930 ) Allowance for impairment losses
(2.832.524) (16.700.780 )
Perbedaan tetap: Permanent differences:
Biaya umum (75.664.801) 12.548.075 General expense
Biaya pegawai (2.080.366) 2.696.984 Employee expenses
Bagian biaya sehubungan Expenses related to income
dengan pajak final 21.230.915 17.739.087 subjected to final tax
Pajak penghasilan final 4.286.644 2.842.170 Final tax
(52.227.608) 35.826.316
Taksiran (rugi) laba fiskal (34.664.055) 62.101.283 Estimated fiscal (loss) income

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