Pinjaman Jangka Pendek Short-term Loan

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Enam Bulan yang Berakhir 30 Juni 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 June 30, 2013 Unaudited and December 31, 2012 Audited and For the Six-Month Periods Ended June 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 75 - 17. Utang Lain-Lain 17. Other Accounts Payable 30 Juni 2013 31 Desember 2012 June 30, 2013 December 31, 2012 Samsung Electronics Co., Ltd 84.770.849.214 110.814.900.596 Samsung Electronics Co., Ltd PT Star Reachers Indonesia 41.425.159.422 15.888.808.019 PT Star Reachers Indonesia PT Mora Telematika Indonesia 20.460.028.070 13.748.592.518 PT Mora Telematika Indonesia Dirjen Postel 4.261.260.422 2.605.973.278 Dirjen Postel ZTE Corporation China 4.051.329.475 23.965.706.967 ZTE Corporation China PT MNC Network 2.837.481.258 2.837.481.258 PT MNC Network PT ZTE Indonesia 1.888.234.954 15.921.249.344 PT ZTE Indonesia PT Professional Human Resources 1.709.008.995 1.708.195.275 PT Professional Human Resources Ceragon Networks Inc. 1.446.915.936 - Ceragon Networks Inc. PT Global Informasi Bermutu 1.268.602.560 1.268.602.560 PT Global Informasi Bermutu PT Activate Media Nusantara 1.206.264.531 - PT Activate Media Nusantara PT Human Resources Provider 1.167.591.675 611.130.132 PT Human Resources Provider PT Visi Nusantara Pratama 1.031.677.613 1.785.439.849 PT Visi Nusantara Pratama PT Dexter Eurekatama 740.967.845 1.210.822.738 PT Dexter Eurekatama PT Maxima Cipta Integrasi 673.098.269 2.314.845.682 PT Maxima Cipta Integrasi Samsung Telecomunication Indonesia 479.715.420 6.265.711.594 Samsung Telecomunication Indonesia PT Media Indrabuana - 1.506.600.000 PT Media Indrabuana Lain-lain masing-masing dibawah Rp 1 Milyar 42.366.283.891 37.063.050.231 Other each below Rp 1 Billion Total 211.784.469.550 239.517.110.041 Total Utang lain-lain dalam mata uang asing sebesar Rp 97.551.424.696 dan Rp 164.997.499.234, masing-masing pada tanggal 30 Juni 2013 dan 31 Desember 2012 Catatan 42. Other accounts payable in foreign currencies amounted to Rp 97,551,424,696 and Rp 164,997,499,234, as of June 30, 2013 and December 31, 2012, respectively Note 42. 18. Utang Pajak 18. Taxes Payable 30 Juni 2013 31 Desember 2012 June 30, 2013 December 31, 2012 Pajak penghasilan Income taxes Pasal 4 2 1.657.098.304 1.009.981.922 Article 4 2 Pasal 21 2.621.276.271 7.241.756.037 Article 21 Pasal 23 6.998.209.079 11.424.755.651 Article 23 Pasal 26 1.013.432.432 2.107.413.841 Article 26 Total 12.290.016.086 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, sedangkan untuk tahun pajak 2007 dan 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 Juni 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Enam Bulan yang Berakhir 30 Juni 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 June 30, 2013 Unaudited and December 31, 2012 Audited and For the Six-Month Periods Ended June 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 76 - 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 sebesar Rp 2.117.417.950 pada tanggal 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 Taxation filed review to Supreme Court through