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Analisis & Pembahasan Manajemen Tata Kelola Dana Pensiun Laporan Keuangan Konsolidasi

Management Discussion & Analysis Good Pension Fund Governance Consolidated Financial Report

DANA PENSIUN BANK MANDIRI DANA PENSIUN BANK MANDIRI
PROGRAM PENSIUN IURAN PASTI DEFINED CONTRIBUTION PENSION PLAN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
31 Desember 2016 dan 2015 December 31, 2016 and 2015
(Dalam Rupiah Penuh) (In Full Rupiah)

31. Beban yang Masih Harus Dibayar 31. Accrued Expense

2016 2015
Rp Rp
Insentif 3,276,869,911 2,288,146,554 Incentive
Utang Pajak (Catatan 32) 3,270,013,079 2,716,214,275 Taxes Payable (Notes 32)
Manajer Investasi 836,204,275 811,792,018 Investment Manager
Pasca Imbalan kerja 451,800,000 200,740,072 Employee Benefits
Iuran Pengurus 156,027,884 25,825,007 Boards Contribution
Kustodian 144,200,652 90,176,848 Custody
Lain-lain 2,158,000 17,047,100 Others
Jumlah 8,137,273,801 6,149,941,874 Total

32. Perpajakan 32. Taxation

a. Utang Pajak a. Taxes Payable

2016 2015
Rp Rp
Pajak Penghasilan Income Tax
Pasal 21 Karyawan 31,816,125 14,310,450 Tax Article 21 Employee
Pasal 21 Pensiunan 1,356,656,300 1,423,240,032 Tax Article 21 Retired
Pasal 23 21,956,521 21,167,219 Tax Article 23
Pasal 29 1,689,249,833 1,078,799,141 Tax Article 29
Pasal 25 166,584,300 162,110,600 Tax Article 25
Pasal 4 (2) 3,750,000 16,586,833 Tax Article 4 (2)
Jumlah 3,270,013,079 2,716,214,275 Total

b. Beban Pajak b. Tax Expense

2016 2015
Rp Rp
Pendapatan Bruto Gross Income
Pendapatan Bukan Obyek Pajak Non Income Tax Objects
Bunga Tabungan 6,516,678,758 136,852,808 Interest on Saving Account
Bunga Deposito 103,148,318,444 176,618,979,766 Interest on Deposits
Bunga Sertifikat Deposito 1,833,783,439 1,179,173,048 Interest on Deposits Certificate
Bunga Obligasi 169,458,500,960 139,714,020,175 Interest on Bonds
Bunga Surat Interest on Government
Berharga Pemerintah 84,864,970,581 23,148,480,367 Marketable Securities
Bunga Kontrak Investasi Interest on Collective Investment
Kolektif Efek Kerugian Aset 5,756,321,643 1,799,360,344 Contract of Assets
Sukuk Swakelola 1,021,742,550 1,521,485,945 Sukuk Profit Sharing
Dividen 22,563,487,963 36,163,568,025 Dividends
Laba Pelepasan Investasi 20,374,313,623 1,970,785,118 Gain on Sale of Investments
Jasa Giro 207,046,744 336,510,322 Interest Income
Jumlah 415,745,164,705 382,589,215,917 Total
Pendapatan Obyek Pajak Taxable Income
Dividen Penyertaan Langsung 34,177,027,788 21,361,228,883 Direct Placements Dividend
Pendapatan Lain-lain 2,222,267,546 2,178,277,392 Other Income
Jumlah 36,399,295,334 23,539,506,275 Total

Draft / 02 Maret 2017 54 paraf:

Laporan Tahunan 2016 Annual Report | Dana Pensiun Bank Mandiri
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