Imbalan Pasca Kerja Post-Employment Benefits

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 - 99 - PT Smart Telecom Smartel, Entitas anak PT Smart Telecom Smartel, a subsidiary Pada tanggal 2 Agustus 2013, Smartel, menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000764061109213 Pajak Penghasilan Badan untuk tahun pajak 2011 yang menyatakan rugi fiskal tahun pajak 2011 sebesar Rp 803.485.852.032 dan lebih bayar pajak penghasilan badan sebesar Rp 10.832.361.341. Lebih bayar tersebut dikompensasikan dengan Surat Ketetapan Pajak Kurang Bayar SKPKB tahun pajak 2011 tanggal 2 Agustus 2013 untuk jenis pajak PPh pasal 21 dan PPh pasal 23 dengan total sebesar Rp 713.367.022 sehingga pengembalian dana yang diterima adalah sebesar Rp 10.118.994.319 dan telah diterima pada tanggal 6 September 2013. On August 2, 2013, Smartel, received Overpayment Tax Assessment Letter SKPLB No. 000764061109213 on Corporate Income Tax for the fiscal year, which stated that Smartel 2011 taxable loss for fiscal year 2011 amounted to Rp 803,485,852,032 and corporate income tax overpayment amounted to Rp 10,832,361,341. That refund was compensated with underpayment SKPKB of 2011 withholding tax Article 21 and Article 23 totaling Rp 713,367,022, resulted in refund of Rp 10,118,994,319 and was received on September 6, 2013. Pada tanggal 29 Juni 2012, PT Smart Telecom Smartel, entitas anak, menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000524061009212 Pajak Penghasilan Badan untuk masa pajak tahunan 2010 milik Entitas anak yang menyatakan bahwa rugi fiskal Smartel tahun pajak 2010 sebesar Rp 717.550.683.721 dan lebih bayar pajak penghasilan badan sebesar Rp 8.710.510.539 yang telah diterima oleh perusahaan pada tanggal 7 Agustus 2012. On June 29, 2012, PT Smart Telecom Smartel a subsidiary, received Overpayment Tax Assessment Letter SKPLB No. 000524061009212 on Corporate Income Tax for the fiscal year, which stated that Smartel 2010 taxable loss for fiscal year 2010 amounted to Rp 717,550,683,721 and corporate income tax overpayment amounted to Rp 8,710,510,539, which was received in August 7, 2012. Pada tanggal 29 Juni 2012, Smartel menerima Surat Ketetapan Pajak Kurang Bayar SKPKB Pajak Penghasilan Pasal 23 No. 000422031009212 untuk masa pajak tahun 2010 sebesar Rp 16.174.623 yang telah dilunasi pada tanggal 12 Juli 2012. On June 29, 2012, Smartel received Underpayment Tax Assessment Letter SKPKB for underpayment of Withholding tax Article 23 No. 000422031009212 for the fiscal year 2010 amounting to Rp 16,174,623 which was paid on July 12, 2012. Pada tanggal 29 Juni 2012, Smartel menerima Surat Ketetapan Pajak Kurang Bayar SKPKB Pajak Penghasilan Pasal 26 No. 000352041009212 untuk masa pajak tahun 2010 sebesar Rp 144.250.539 yang telah dilunasi pada tanggal 12 Juli 2012. On June 29, 2012, Smartel received Underpayment Tax Assessment Letter SKPKB for underpayment of Withholding tax art. 26 No. 000352041009212 for the fiscal year 2010 amounting to Rp 144,250,539 which was paid on July 12, 2012. 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 - 100 - Pajak Tangguhan Deferred Tax Rincian aset liabilitas pajak tangguhan Perusahaan adalah sebagai berikut: The details of the Company’s deferred tax assets liabilities are as follows: Dikreditkan dibebankan ke Amortisasi selisih nilai wajar laporan atas aset bersih dari laba rugi anak perusahaan yang Credited diakuisisi charged to Amortization of excess consolidated of fair value over 31 Desember statement of net book value of assets 31 Desember December 31, 2012 comprehensive loss acquired from subsidiary December 31, 2013 Aset kewajiban pajak Deferred tax assets tangguhan: liabilities: Rugi fiskal 471.668.468.696 119.681.210.013 - 351.987.258.683 Fiscal loss Depresiasi aset sewa pembiayaan 118.038.669.209 6.167.875.513 - 111.870.793.696 Depreciation of leased assets Liabilitas imbalan kerja jangka panjang 18.526.684.998 2.026.330.252 - 20.553.015.250 Long-term employee benefit liability Cadangan kerugian penurunan Allowance receivable nilai piutang 7.112.064.025 630.822.341 - 7.742.886.366 impairment Cadangan kerugian penurunan Allowance for decline nilai persediaan 339.935.893 - - 339.935.893 in value of inventory Pembayaran aset sewa Payments of finance pembiayaan 61.563.386.857 14.853.871.803 - 76.417.258.660 leases Penyusutan aset tetap 140.386.846.679 26.720.643.303 - 113.666.203.376 Depreciation of fixed assets Penyesuaian bunga obligasi Adjustment in bonds interest atas penerapan PSAK 55 53.521.102.282 23.149.595.287 - 76.670.697.569 in relation to adoption of PSAK 55 Lain-lain 561.917.546 - - 561.917.546 Others Jumlah 467.818.609.113 88.175.566.146 - 379.643.042.967 Total Selisih nilai wajar atas aset bersih Excess of fair value over net book dari anak perusahaan yang value of assets acquired from diakuisisi 121.152.462.263 - 12.054.786.899 109.097.675.364 subsidiary Aset pajak tangguhan anak perusahaan 495.319.274.950 249.716.553.145 - 745.035.828.095 Deferred tax assets of the subsidiaries Jumlah 841.985.421.800 161.540.986.999 12.054.786.899 1.015.581.195.698 Total Dikreditkan dibebankan ke Amortisasi selisih nilai wajar laporan atas aset bersih dari laba rugi anak perusahaan yang Credited diakuisisi charged to Amortization of excess consolidated of fair value over 31 Desember statement of net book value of assets 31 Desember December 31, 2011 comprehensive loss acquired from subsidiary December 31, 2012 Aset kewajiban pajak Deferred tax assets tangguhan: liabilities: Rugi fiskal 313.150.203.085 158.518.265.611 - 471.668.468.696 Fiscal loss Depresiasi aset sewa pembiayaan 97.019.848.450 21.018.820.759 - 118.038.669.209 Depreciation of leased assets Liabilitas imbalan kerja jangka panjang 17.073.362.748 1.453.322.250 - 18.526.684.998 Long-term employee benefit liability Cadangan kerugian penurunan nilai Allowance for receivable piutang 7.953.393.162 841.329.137 - 7.112.064.025 impairment Cadangan kerugian penurunan Allowance for decline nilai persediaan 3.500.334.642 3.160.398.749 - 339.935.893 in value of inventory Pembayaran aset sewa Payments of finance pembiayaan 47.302.593.388 14.260.793.469 - 61.563.386.857 leases Penyusutan aset tetap 110.872.757.692 29.514.088.987 - 140.386.846.679 Depreciation of fixed assets Penyesuaian bunga obligasi Adjustment in bonds interest atas penerapan PSAK 55 35.086.888.726 18.434.213.556 - 53.521.102.282 in relation to adoption of PSAK 55 Lain-lain 561.917.546 - - 561.917.546 Others Jumlah 316.170.597.279 151.648.011.834 - 467.818.609.113 Total Selisih nilai wajar atas aset bersih Excess of fair value over net book dari anak perusahaan yang value of assets acquired from diakuisisi 145.262.036.061 - 24.109.573.798 121.152.462.263 subsidiary Aset pajak tangguhan anak perusahaan 422.561.839.356 72.757.435.594 - 495.319.274.950 Deferred tax assets of the subsidiaries Jumlah 593.470.400.574 224.405.447.428 24.109.573.798 841.985.421.800 Total 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 - 101 - Pada 31 Desember 2013 dan 2012, Perusahaan mempunyai akumulasi rugi fiskal masing-masing sebesar Rp 5.029.436.863.090 dan Rp 5.214.716.846.301. Pada tanggal 31 Desember 2013 dan 2012, Perusahaan mengakui aset pajak tangguhan dari sebagian rugi fiskal tahun berjalan masing-masing sebesar Rp 1.407.949.034.733 dan Rp 1.886.673.874.784. Pada tanggal 31 Desember 2013 dan 2012, pajak tangguhan atas rugi fiskal masing-masing sebesar Rp 3.621.487.828.357 dan Rp 3.328.042.971.517 tidak diakui karena Perusahaan belum memiliki dasar memadai untuk memperkirakan laba kena pajak di masa mendatang yang dapat dikompensasikan. As of December 31, 2013 and 2012, the Company has accumulated fiscal losses carryforward amounting to Rp 5,029,436,863,090 and Rp 5,214,716,846,301, respectively. As of December 31, 2013 and 2012, deferred tax asset has been recognized in respect of the portion of the fiscal loss amounting to Rp 1,407,949,034,733 and Rp 1,886,673,874,784, respectively. No deferred tax asset on unused fiscal losses has been recognized with respect to the remaining Rp 3,621,487,828,357 and Rp 3,328,042,971,517 as of December 31, 2013 and 2012, respectively, since the management believes that it is not probable that future taxable income will be available against which these unused fiscal losses can be utilized. Rekonsiliasi antara manfaat pajak dan hasil perkalian rugi akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax benefit and the amounts computed by applying the effective tax rates to loss before tax is as follows: 2013 2012 Rugi sebelum pajak menurut laporan Loss before tax per consolidated rugi komprehensif konsolidasi 2.708.059.002.617 1.811.605.549.836 statements of comprehensive loss Depresiasi atas kelebihan nilai wajar Depreciation of excess of fair value over dengan nilai tercatat atas akuisisi carrying value of acquired assets from dari anak perusahaan 48.219.147.597 48.219.147.598 a Subsidiary Jurnal eliminasi konsolidasi 145.582.233.816 138.604.802.943 Elimination of consolidation entries Rugi anak perusahaan sebelum pajak 1.365.045.250.496 709.189.600.256 Loss before tax of the subsidiaries Rugi sebelum beban pajak - Perusahaan 1.440.376.838.340 1.192.801.604.925 Loss before tax of the Company Pajak penghasilan dengan tarif yang berlaku 360.094.209.585 298.200.401.231 Tax benefit at effective tax rate Pengaruh pajak: Tax effects of: Perbedaan tetap: Permanent differences: Perubahan efek nilai wajar opsi konversi 12.649.111.816 6.139.102.087 Change in fair value of conversion option Kesejahteraan karyawan 1.393.515.324 1.478.721.527 Personnel expenses Beban pajak 214.739.838 166.189.546 Tax expenses Transportasi 38.906.502 10.041.472 Transportation Perjamuan dan sumbangan 3.684.185 261.255.507 Entertainment and donation Penghasilan bunga dikenakan Interest income already subjected pajak final 2.412.018.820 1.948.234.574 to final tax Lain-lain 8.008.834 30.576.298 Others Bersih 11.895.947.678 6.140.552.311 Net Subjumlah 348.198.261.907 304.340.953.542 Subtotal Aset pajak tangguhan tahun Derecognition of prior years sebelumnya dari rugi fiskal deferred tax asset on yang dihentikan pengakuannya 352.915.156.015 152.692.941.708 fiscal losses Aset pajak tangguhan dari rugi fiskal Unrecognized deferred tax asset tahun berjalan yang tidak diakui 56.018.645.072 - in current year fiscal loss Koreksi atas aset pajak tangguhan dari aset sewaan 27.440.026.966 - Correction of deferred tax asset on leased assets Amortisasi selisih nilai wajar atas Amortization of excess of fair value aset bersih dari anak perusahaan over net book of assets acquired yang diakuisisi 12.054.786.899 24.109.573.798 from subsidiary Manfaat pajak Tax benefit Perusahaan 76.120.779.247 175.757.585.632 The Company Anak perusahaan 249.716.553.145 72.757.435.594 The Subsidiaries Jumlah 173.595.773.898 248.515.021.226 Total