PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 75 -
17. Utang Lain-Lain
17. Other Accounts
Payable
30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012
Samsung Electronics Co., Ltd 156.773.349.272
110.814.900.596 Samsung Electronics Co., Ltd
ZTE Corporation China 12.474.588.909
23.965.706.967 ZTE Corporation China
Ztesoft Singapore Technology Pte Lt 8.349.050.220
- Ztesoft Singapore Technology Pte Lt
PT Dian Mentari Pratama 5.701.900.088
- PT Dian Mentari Pratama
PT Star Reachers Indonesia 4.953.645.627
15.888.808.019 PT Star Reachers Indonesia
PT ZTE Indonesia 3.986.327.246
15.921.249.344 PT ZTE Indonesia
PT Mora Telematika Indonesia 2.812.435.977
13.748.592.518 PT Mora Telematika Indonesia
PT Professional Human Resources 2.269.065.906
1.708.195.275 PT Professional Human Resources
PT Sidola 2.095.953.703
297.075.224 PT Sidola
PT Visi Nusantara Pratama 2.004.852.893
1.785.439.849 PT Visi Nusantara Pratama
PT Berlian Entertainment Indonesia 1.689.300.000
- PT Berlian Entertainment Indonesia
PT Niaga Prima Paramitra 1.614.472.633
6.729.800 PT Niaga Prima Paramitra
PT Global Informasi Bermutu 948.389.120
1.268.602.560 PT Global Informasi Bermutu
PT MNC Network 855.931.955
2.837.481.258 PT MNC Network
PT Dexter Eurekatama 854.325.363
1.210.822.738 PT Dexter Eurekatama
Dirjen Postel 661.746.191
2.605.973.278 Dirjen Postel
Samsung Telecomunication Indonesia 580.223.116
6.265.711.594 Samsung Telecomunication Indonesia
PT Maxima Cipta Integrasi 263.828.986
2.314.845.682 PT Maxima Cipta Integrasi
PT Media Indrabuana -
1.506.600.000 PT Media Indrabuana
Lain-lain masing-masing dibawah Rp 1 Milyar
44.321.595.522 37.370.375.340
Other each below Rp 1 Billion Total
253.210.982.727 239.517.110.042
Total
Utang lain-lain dalam mata uang asing sebesar Rp 190.411.605.080 dan Rp 164.997.499.234,
masing-masing pada tanggal 30 September 2013 dan 31 Desember 2012 Catatan 42.
Other accounts payable in foreign currencies amounted to Rp 190,411,605,080 and
Rp 164,997,499,234, as of September 30, 2013 and December 31, 2012, respectively Note 42.
18. Utang Pajak
18. Taxes Payable
30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012
Pajak penghasilan Income taxes
Pasal 4 2 933.104.703
1.009.981.922 Article 4 2
Pasal 21 4.454.659.983
7.241.756.037 Article 21
Pasal 23 6.008.780.871
11.424.755.651 Article 23
Pasal 26 35.005.402
2.107.413.841 Article 26
Total 11.431.550.959
21.783.907.451 Total
Besarnya pajak penghasilan terutang ditetapkan berdasarkan perhitungan pajak yang dilakukan
sendiri oleh wajib pajak self assessment. Berdasarkan Undang-Undang No.
28 Tahun 2007 mengenai Perubahan Ketiga atas
Ketentuan Umum dan Tata Cara Perpajakan, Kantor Pajak dapat melakukan pemeriksaan atas
perhitungan pajak dalam jangka waktu 5 tahun dari sebelumnya 10 tahun setelah terutangnya
pajak, dengan beberapa pengecualian, The filing of tax returns is based on the
Company’s own calculation of tax liabilities self assessment. Based on law No. 28 year
2007, with regard to the Third Amendment of the General Taxation Provisions and Procedures, the
time limit for the Tax Authorities to assess or amend taxes was reduced from 10 to 5 years,
since the tax became payable, subject to certain exception while for year 2007 and prior years, the
time limit will end at the latest on fiscal year 2013.
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 76 - sedangkan untuk tahun pajak 2007 dan
sebelumnya ketetapan tersebut berakhir paling lama pada akhir tahun pajak 2013.
Perusahaan The Company
Pada tanggal 5 Februari 2007, Perusahaan menerima Surat Keputusan Direktur Jenderal
Pajak No. KEP-116WPJ.06BD.062007 tentang keberatan Perusahaan atas SKPKB
No. 000052010407305 tanggal 30 Desember 2005 pajak penghasilan kurang bayar
pasal 21 untuk tahun pajak 2004 yang menyatakan bahwa kurang bayar
Perusahaan sebesar Rp 1.022.384.685, sementara menurut Perusahaan adalah nihil.
Perusahaan telah membayar sebesar Rp 1.022.384.685 dan mengajukan banding
atas ketetapan tersebut. Perusahaan menerima Surat Keputusan Pengadilan Pajak
No. Put.23512PPM.VII102010 tertanggal Putusan 24 Mei 2010, yang menetapkan bahwa
jumlah pajak kurang bayar adalah sebesar Rp
186.283.750 dan Perusahaan mendapatkan lebih bayar sebesar Rp 836.100.936 yang
digunakan Perusahaan untuk penyelesaian utang pajak penghasilan pasal 26 tahun 2008 dan
menerima imbalan bunga sebesar Rp 401.328.449 yang diterima pada tanggal 28
Maret 2012. Atas keputusan pengadilan pajak tersebut Dirjen Pajak mengajukan peninjauan
kembali kepada Mahkamah Agung dengan surat permohonanmemori peninjauan kembali
No. S-7534PJ.072010 tanggal 23 Agustus 2010. On February 5, 2007, the Company
received a Decision Letter No. KEP-116WPJ.06BD.062007 from the
Director General of Taxation regarding the Company’s objection on SKPKB
No. 000052010407305 dated December 30, 2005 for underpayment of income
tax Article 21 for the fiscal year 2004. Based on the Decision Letter, the Companys
underpayment amounted to Rp 1,022,384,685, while according to the Company, the amount was
nil. The Company had paid Rp 1,022,384,685 and at the same time had filed an appeal to such
decision. The Company received Tax Court Decision Letter No. Put.23512PPM.VII102010
dated May 24, 2010, stating that the underpayment amounted to Rp 186,283,750 and
the Company received tax refund amounting to Rp 836,100,936 which was compensated against
the Company’s tax payable for income tax Article 26 for fiscal year 2008 and received interest
income amounting to Rp 401,328,449 which was received by the Company on March 28, 2012.
Based on such tax court decision, the Director General of Taxation filed review
to Supreme Court through letter
No. S-7534PJ.072010 dated August 23, 2010. Pada tanggal 5 Februari 2007, Perusahaan
menerima Surat Keputusan Direktur Jenderal Pajak No. KEP-127WPJ.06BD.062007
tentang keberatan Wajib Pajak atas SKPKB Pajak Penghasilan pasal 26 yang
menetapkan untuk mempertahankan SKPKB No. 000022040407305 tanggal
30 Desember 2005 untuk tahun pajak 2004 yang menyatakan bahwa kurang bayar Perusahaan
sebesar Rp 4.411.287.397 sementara menurut Perusahaan adalah nihil. Jumlah tersebut sudah
dikompensasikan dengan lebih bayar Pajak Pertambahan Nilai tahun pajak 2004 dan
diakui sebagai “Pajak Dibayar Dimuka”, Perusahaan mengajukan banding atas keputusan
tersebut. Perusahaan menerima Surat Keputusan Pengadilan Pajak
No. Put 25544PPM.VII132010 tertanggal 23 September 2010 yang menetapkan bahwa
jumlah kurang bayar adalah nihil. Perusahaan menerima pengembalian atas kelebihan pajak
tersebut sebesar Rp 4.411.287.397 pada tanggal 3 Desember 2010 dan menerima imbalan bunga
On February 5, 2007, the Company received a Decision Letter
No. KEP-127WPJ.06BD.062007 from the Director General of Taxation regarding the
Company’s objection on SKPKB No. 000022040407305 dated
December 30, 2005 for underpayment of income tax Article 26 for the fiscal year 2004. Based on
the Decision Letter, the Companys underpayment amounted to Rp 4,411,287,397,
while according to the Company, the amount was nil. The amount has been compensated against
overpayment of value added tax for fiscal year 2004 and recognized as part of “Prepaid Taxes”.
The Company filed an appeal to such decision. The Company received Tax Court Decision Letter
No. Put 25544PPM.VII132010, dated September 23, 2010, stating the payment is nil.
The Company received tax refund amounting to Rp 4,411,287,397 on December 3, 2010 and
received interest income amounting to
Rp 2,117,417,950 on March 28, 2012. Based on such tax court decision, the Director General of
