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