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