Prepaid Taxes Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir 31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Quarter Periods Ended March 31, 2017 and December 31, 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 54 - tanggal 6 Desember 2010, No. Put 27715PP.M.IV122010 tanggal 6 Desember 2010, No. Put 27716PP.M.IV122010 tanggal 6 Desember 2010, No. Put 27717PP.M.IV122010, tanggal 6 Desember 2010, dengan menetapkan jumlah pengembalian lebih bayar sebesar Rp 13.962.309.964. Pada tanggal 16 Februari 2011, Smartel menerima hasil banding tersebut sebesar Rp 13.962.309.964 berserta imbalan bunganya sebesar Rp 6.142.447.917. Atas keputusan pengadilan pajak tersebut Dirjen Pajak mengajukan peninjauan kembali kepada Mahkamah Agung dengan surat permohonanmemori peninjauan kembali No.S-2072PJ.072011 tanggal 1 April 2011, No.S-2113PJ.072011 tanggal 4 April 2011, No.S-2114PJ.072011 tanggal 4 April 2011, No.S-2133PJ.072011 tanggal 4 April 2011, No.S-2134PJ.072011 tanggal 4 April 2011. 6 December 2010, No. Put 27715PP.M.IV122010 dated 6 December 2010, No Put 27716PP.M.IV122010 dated 6 December 2010, No. Put 27717PP.M.IV122010 dated 6 December 2010, stating overpayment amounting to Rp 13,962,309,964. On February 16, 2011, Smartel received the refund from such appeal amounting to Rp 13,962,309,964 and its interest amounting to Rp 6,142,447,917. Based on such tax court decision, the Director General of Taxation filed review to Supreme Court with review letter No. S-2072PJ.072011 dated April 1 2011, No.S-2113PJ.072011 dated April 4, 2011, No.S-2114PJ.072011 dated April 4, 2011, No.S-2133PJ.072011 dated April 4, 2011, No.S-2134PJ.072011 dated April 4, 2011. Smartel menerima surat putusan Mahkamah Agung No. 626BPKPJK2011 tanggal 19 Januari 2015, No. 698BPKPJK2011 tanggal 30 Januari 2015, No. 662BPKPJK2011, No. 697BPKPJK2011 dan No. 699BPKPJK2011 tanggal 20 Maret 2015 yang menyatakan menolak permohonan peninjauan kembali atas putusan pengadilan pajak No. 2771311M.IV122010, No. 27714PPM.IV122010, No. 27715PPM.IV122010, No. 27716PPM.IV122010 dan No. 27717PPM.IV122010. Smartel received a Supreme Court Decision Letters No. 626BPKPJK2011 dated January 19, 2015, No. 698BPKPJK2011 dated January 30, 2015, No. 662BPKPJK2011, No. 697BPKPJK2011 and No. 699BPKPJK2011 dated March 20, 2015 which rejected the Director General of Taxation PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir 31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Quarter Periods Ended March 31, 2017 and December 31, 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 55 -

8. Biaya Dibayar Dimuka

8. Prepaid Expenses

Jangka Pendek Jangka Panjang Short-term Long-term JumlahTotal Penggunaan spektrum frekuensi Radio frequency spectrum radio Catatan 42 856.086.848.751 - 856.086.848.751 usage charge Note 42 Sewa 61.505.781.690 35.084.782.826 96.590.564.516 Rental Promosi dan iklan 2.740.204.218 29.465.830 2.769.670.048 Advertising and promotion Asuransi 155.728.816 - 155.728.816 Insurance Lain-lain 11.091.777.455 298.524.506 11.390.301.961 Others Jumlah 931.580.340.930 35.412.773.162 966.993.114.092 Total 31 Maret 2017 March 31, 2017 Jangka Pendek Jangka Panjang Short-term Long-term JumlahTotal Penggunaan spektrum frekuensi Radio frequency spectrum radio Catatan 42 1.115.851.987.382 - 1.115.851.987.382 usage charge Note 42 Sewa 56.462.686.888 34.842.210.864 91.304.897.752 Rental Promosi dan iklan 6.070.790.592 65.413.873 6.136.204.465 Advertising and promotion Asuransi 1.810.038.578 - 1.810.038.578 Insurance Lain-lain 6.183.442.931 226.138.350 6.409.581.281 Others Jumlah 1.186.378.946.371 35.133.763.087 1.221.512.709.458 Total 31 Desember 2016 December 31, 2016

9. Aset Lancar Lain-lain

9. Other Current Assets

31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Uang muka perluasan jaringan Advances for network expansion dan pengadaan peralatan 44.606.479.097 5.495.977.507 and procurement of equipment Lain-lain 13.003.390.978 6.772.427.513 Others Jumlah 57.609.870.075 12.268.405.020 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir 31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Quarter Periods Ended March 31, 2017 and December 31, 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 56 - 10. Aset Tetap 10. Property and Equipment Perubahan selama 2017 Changes during 2017 1 Januari 2017 Penambahan Pengurangan Reklasifikasi 31 Maret 2017 January 1, 2017 Additions Deductions Reclassifications March 31, 2017 Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 87.603.233.827 - - - 87.603.233.827 Land Infrastruktur telekomunikasi 13.135.669.517.104 127.176.050 3.419.337.599 74.283.642.596 13.206.660.998.151 Telecommunication infrastructure Bangunan dan prasarana 389.343.424.236 724.938.382 - 19.871.994.798 409.940.357.416 Building and improvements Kendaraan 75.638.082.623 - - - 75.638.082.623 Vehicles Peralatan kantor 138.482.768.251 136.739.912 310.861.088 6.438.266.033 144.746.913.108 Office equipment Peralatan penunjang lainnya 157.296.914.492 3.147.596.138 25.881.865 14.431.356.614 174.849.985.379 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 3.182.590.447.971 288.217.531.001 - 74.504.332.392 3.396.303.646.580 Telecommunication infrastructure Bangunan dan prasarana 31.743.937.505 3.745.787.443 - 21.425.182.518 14.064.542.430 Building and improvements Peralatan kantor 7.506.563.126 1.780.368.128 - 4.899.220.969 4.387.710.285 Office equipment Peralatan penunjang lainnya 72.956.515.239 28.373.613.000 - 14.196.524.162 87.133.604.077 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 2.571.089.502.062 - 494.577.398 - 2.570.594.924.664 infrastructure Jumlah 19.849.920.906.436 326.253.750.054 4.250.657.950 - 20.171.923.998.540 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 5.512.908.531.825 331.098.670.004 2.896.946.814 - 5.841.110.255.015 Telecommunication infrastructure Bangunan dan prasarana 162.641.066.783 5.991.013.742 - - 168.632.080.525 Building and improvements Kendaraan 47.576.232.056 1.382.641.563 - - 48.958.873.619 Vehicles Peralatan kantor 114.482.747.872 2.864.929.620 306.523.589 - 117.041.153.903 Office equipment Peralatan penunjang lainnya 111.323.770.310 5.850.719.600 25.881.865 - 117.148.608.045 Other supporting equipment Aset sewa pembiayaan - Leased telecommunication Infrastruktur telekomunikasi 1.232.497.175.784 71.150.848.199 367.650.455 - 1.303.280.373.528 infrastructure Jumlah 7.181.429.524.630 418.338.822.728 3.597.002.723 - 7.596.171.344.635 Total Jumlah Tercatat 12.668.491.381.806 12.575.752.653.905 Net Book Value Perubahan selama 2016 Changes during 2016 1 Januari 2016 Penambahan Pengurangan Reklasifikasi 31 Desember 2016 January 1, 2016 Additions Deductions Reclassifications December 31, 2016 Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 87.586.733.827 16.500.000 - - 87.603.233.827 Land Infrastruktur telekomunikasi 13.636.337.709.577 641.518.001 773.321.976.514 272.012.266.040 13.135.669.517.104 Telecommunication infrastructure Bangunan dan prasarana 363.658.565.310 3.158.029.752 - 22.526.829.174 389.343.424.236 Building and improvements Kendaraan 71.034.268.263 2.855.990.360 2.902.176.000 4.650.000.000 75.638.082.623 Vehicles Peralatan kantor 125.165.752.318 1.575.618.716 730.993.714 12.472.390.931 138.482.768.251 Office equipment Peralatan penunjang lainnya 124.668.417.921 18.254.775.701 4.007.678.007 18.381.398.877 157.296.914.492 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 2.114.211.032.177 1.613.032.029.879 268.888.559.678 275.764.054.407 3.182.590.447.971 Telecommunication infrastructure Bangunan dan prasarana 17.159.764.768 42.143.872.735 - 27.559.699.998 31.743.937.505 Building and improvements Peralatan kantor 13.930.796.123 8.623.655.029 - 15.047.888.026 7.506.563.126 Office equipment Peralatan penunjang lainnya 53.849.380.480 30.778.377.350 - 11.671.242.591 72.956.515.239 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 2.517.273.497.347 64.718.280.120 10.902.275.405 - 2.571.089.502.062 infrastructure Jumlah 19.124.875.918.111 1.785.798.647.643 1.060.753.659.318 - 19.849.920.906.436 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 4.808.262.421.684 1.307.872.754.350 603.226.644.209 - 5.512.908.531.825 Telecommunication infrastructure Bangunan dan prasarana 139.667.585.037 22.973.481.746 - - 162.641.066.783 Building and improvements Kendaraan 44.704.715.297 5.773.692.759 2.902.176.000 - 47.576.232.056 Vehicles Peralatan kantor 104.502.363.244 10.499.018.326 518.633.698 - 114.482.747.872 Office equipment Peralatan penunjang lainnya 96.632.442.353 18.662.366.271 3.971.038.314 - 111.323.770.310 Other supporting equipment Aset sewa pembiayaan - Leased telecommunication Infrastruktur telekomunikasi 954.891.608.461 282.946.194.139 5.340.626.816 - 1.232.497.175.784 infrastructure Jumlah 6.148.661.136.076 1.648.727.507.591 615.959.119.037 - 7.181.429.524.630 Total Jumlah Tercatat 12.976.214.782.035 12.668.491.381.806 Net Book Value