Trade Accounts Receivable Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 58 - Pada tahun 2008, Smartel menerima beberapa Surat Ketetapan Pajak SKP yang menetapkan kurang bayar atas beberapa jenis pajak sebesar Rp 17.442.391.142 untuk tahun pajak 1999 sampai dengan 2006 dan lebih bayar atas PPN sebesar Rp 3.952.041.102 untuk tahun pajak 2004 dan 2005. Smartel telah melakukan penyetoran atas pajak kurang bayar tersebut sebesar Rp 4.422.792.248 dan sisanya dengan pemindahbukuan dari lebih bayar PPN dan diakui sebagai “Pajak dibayar dimuka”. Smartel mengajukan banding atas Surat Ketetapan Pajak Kurang Bayar SKPKB tersebut. Smartel menerima Surat Keputusan Pengadilan Pajak No. Put 27714PP.M.IV122010 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, No Put 27718PP.M.IV122010, tanggal 6 Desember 2010, dengan menetapkan total 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. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Smartel belum menerima keputusan atas peninjauan kembali tersebut. In 2008, Smartel received several Tax Assessment Letters SKP regarding underpayments of several tax obligations totaling to Rp 17,442,391,142 for fiscal years 1999 to 2006 and overpayment of VAT totaling to Rp 3,952,041,102 for fiscal years 2004 and 2005. Smartel settled the underpayment through cash payment amounting to Rp 4,422,792,248 and the remaining balance was offset against the VAT overpayment and recorded as “Prepaid Tax”. Smartel filed an Appeal on these under payment tax assessments and recorded as part of prepaid taxes. Smartel received Tax Court Decision Letter No. Put 27714PP.M.IV122010 dated 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, No. Put 27718PP.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. As of the date of completion of the consolidated financial statement, Smartel has not received the decision on those review.

8. Biaya Dibayar Dimuka

8. Prepaid Expenses

Jangka Pendek Jangka Panjang Short-term Long-term JumlahTotal Penggunaan spektrum frekuensi Radio frequency spectrum radio Catatan 44a 263.211.984.940 - 263.211.984.940 usage charge Note 44a Sewa 17.725.115.471 20.968.038.619 38.693.154.090 Rental Promosi dan iklan 6.185.638.032 - 6.185.638.032 Advertising and promotion Asuransi 1.579.902.122 - 1.579.902.122 Insurance Lain-lain 937.301.491 197.905.439 1.135.206.930 Others Jumlah 289.639.942.056 21.165.944.058 310.805.886.114 Total 2013 PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 59 - Jangka Pendek Jangka Panjang Short-term Long-term JumlahTotal Sewa 17.176.598.702 21.787.516.155 38.964.114.857 Rental Penggunaan spektrum frekuensi Radio frequency spectrum radio Catatan 43a 32.755.767.861 - 32.755.767.861 usage charge Note 43a Promosi dan iklan 11.111.433.046 525.000.000 11.636.433.046 Advertising and promotion Asuransi 1.301.084.991 - 1.301.084.991 Insurance Lain-lain 885.979.663 106.852.600 992.832.263 Others Jumlah 63.230.864.263 22.419.368.755 85.650.233.018 Total 2012

9. Aset Lancar Lain-lain

9. Other Current Assets

2013 2012 Uang muka perluasan jaringan Advances for network expansion dan pengadaan peralatan 27.390.003.816 31.608.260.665 and procurement of equipment Lain-lain 4.403.708.805 3.889.082.912 Others Jumlah 31.793.712.621 35.497.343.577 Total 10. Aset Tetap 10. Property and Equipment Perubahan selama 2013 Changes during 2013 1 Januari 2013 Penambahan Pengurangan Reklasifikasi 31 Desember 2013 January 1, 2013 Additions Deductions Reclassifications December 31, 2013 Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 83.501.048.756 - - - 83.501.048.756 Land Infrastruktur telekomunikasi 7.464.184.536.001 18.381.265.396 62.176.818.855 457.937.671.971 7.878.326.654.513 Telecommunication infrastructure Bangunan dan prasarana 302.065.346.603 704.285.202 - 5.607.818.869 308.377.450.674 Building and improvements Kendaraan 48.872.725.147 5.440.036.191 94.300.000 - 54.218.461.338 Vehicles Peralatan kantor 99.327.330.430 1.277.227.702 1.342.396.538 1.901.741.995 101.163.903.589 Office equipment Peralatan penunjang lainnya 88.381.333.227 10.299.087.422 987.213.162 1.192.793.120 98.886.000.607 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 3.384.723.589.368 759.310.082.577 68.439.645.557 457.660.571.192 3.617.933.455.196 Telecommunication infrastructure Bangunan dan prasarana 11.762.621.741 8.964.342.424 - 6.843.266.705 13.883.697.460 Building and improvements Peralatan kantor 321.455.318 2.861.744.489 - 764.835.078 2.418.364.729 Office equipment Peralatan penunjang lainnya 5.740.325.790 2.735.549.330 - 1.371.352.980 7.104.522.140 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 1.854.782.530.253 2.101.576.999 947.578.120 - 1.855.936.529.132 infrastructure Jumlah 13.343.662.842.634 812.075.197.732 133.987.952.232 - 14.021.750.088.134 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 2.768.373.378.099 1.096.547.854.752 36.533.558.843 - 3.828.387.674.008 Telecommunication infrastructure Bangunan dan prasarana 89.161.308.283 15.212.673.081 - - 104.373.981.364 Building and improvements Kendaraan 31.253.036.391 6.036.359.621 76.880.695 - 37.212.515.317 Vehicles Peralatan kantor 86.544.024.105 5.838.339.998 1.341.044.989 - 91.041.319.114 Office equipment Peralatan penunjang lainnya 70.061.161.097 7.567.819.498 975.576.469 - 76.653.404.126 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 457.218.284.912 158.208.703.696 138.055.301 - 615.288.933.307 infrastructure Jumlah 3.502.611.192.887 1.289.411.750.646 39.065.116.297 - 4.752.957.827.236 Total Jumlah Tercatat 9.841.051.649.747 9.268.792.260.898 Net Book Value PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 60 - Perubahan selama 2012 Changes during 2012 1 Januari 2012 Penambahan Pengurangan Reklasifikasi 31 Desember 2012 January 1, 2012 Additions Deductions Reclassifications December 31, 2012 Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 83.356.198.756 255.500.000 110.650.000 - 83.501.048.756 Land Infrastruktur telekomunikasi 6.313.729.045.729 4.203.075.323 20.988.262.085 1.167.240.677.034 7.464.184.536.001 Telecommunication infrastructure Bangunan dan prasarana 293.490.149.238 11.558.905.467 2.983.708.102 - 302.065.346.603 Building and improvements Kendaraan 44.692.602.445 5.229.206.793 1.049.084.091 - 48.872.725.147 Vehicles Peralatan kantor 126.932.930.416 4.457.054.088 4.521.010.872 27.541.643.202 99.327.330.430 Office equipment Peralatan penunjang lainnya 550.978.141.604 8.811.505.669 2.091.571.162 469.316.742.884 88.381.333.227 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 3.318.482.558.332 735.764.229.882 - 669.523.198.846 3.384.723.589.368 Telecommunication infrastructure Bangunan dan prasarana 290.000.000 11.472.621.741 - - 11.762.621.741 Building and improvements Peralatan kantor 1.134.900.000 321.455.318 - 1.134.900.000 321.455.318 Office equipment Peralatan penunjang lainnya 859.092.102 4.605.425.790 - 275.807.898 5.740.325.790 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 819.338.461.384 1.043.470.789.045 8.026.720.176 - 1.854.782.530.253 infrastructure Jumlah 11.553.284.080.006 1.830.149.769.116 39.771.006.488 - 13.343.662.842.634 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 1.888.756.601.403 627.891.186.231 10.128.426.300 261.854.016.765 2.768.373.378.099 Telecommunication infrastructure Bangunan dan prasarana 75.530.495.788 15.001.600.880 1.208.351.393 162.436.992 89.161.308.283 Building and improvements Kendaraan 26.492.223.304 5.519.207.069 758.393.982 - 31.253.036.391 Vehicles Peralatan kantor 102.068.610.067 6.463.134.952 4.495.436.118 17.492.284.796 86.544.024.105 Office equipment Peralatan penunjang lainnya 309.474.786.284 6.861.182.499 2.075.512.709 244.199.294.977 70.061.161.097 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 278.319.285.837 180.360.318.012 1.461.318.937 - 457.218.284.912 infrastructure Jumlah 2.680.642.002.683 842.096.629.643 20.127.439.439 - 3.502.611.192.887 Total Jumlah Tercatat 8.872.642.077.323 9.841.051.649.747 Net Book Value Pengurangan aset tetap termasuk penjualan dan penghapusan aset tetap sebagai berikut: Deductions include the sale and disposal of certain property and equipment with details as follow: 2013 2012 Harga perolehan 132.112.018.433 31.593.423.225 Acquisition cost Akumulasi penyusutan 38.010.342.010 18.567.486.619 Accumulated depreciation Nilai tercatat 94.101.676.423 13.025.936.606 Net book value of deductions Harga jual 92.472.802.455 14.120.649.752 Selling price Keuntungan kerugian penjualan dan Gain loss on sale of property and pelepasan aset tetap 1.628.873.968 1.094.713.146 equipment Klaim asuransi - 88.350.000 Insurance claim Keuntungan penghentian aset Gain on termination of lease sewa pembiayaan 70.916.806 580.012.579 assets Nilai buku aset tetap yang Net book value of property and dihapuskan 11.636.693 52.229.300 equipment written off Keuntungan kerugian penjualan dan Gain loss on sale and disposal pelepasan aset tetap - bersih 1.569.593.855 1.710.846.425 of property and equipment - net