Prepaid Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 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 September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 64 - dilunasi pada tanggal 12 Juli 2012. which was paid on July 12, 2012. Pada tanggal 29 Juni 2012, Smartel menerima Surat Tagihan Pajak STP Pajak Pertambahan Nilai atas Pemanfaatan Jasa Kena Pajak dari Luar Daerah Pabean No. 000111771009212 untuk masa pajak tahun 2010 sebesar Rp 6.509.118 yang telah dilunasi pada tanggal 12 Juli 2012. On June 29, 2012, Smartel received Tax Collection Letter STP for underpayment of Value Added Tax on Consumption of taxable service from outside customs area No. 000111771009212 for the fiscal year 2010 amounting RP 6,509,118 which has been paid on July 12, 2012. Smartel telah ditetapkan sebagai Wajib Pajak Patuh sampai dengan tahun pajak 2011, sehingga berhak atas pengembalian pendahuluan kelebihan pajak. Pada tanggal 30 Maret 2012, Smartel menerima Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak SKPPKP No.00013SKPPKPWPJ.06KP.1203 2012 Pajak Pertambahan Nilai Masa Pajak Januari 2011 sampai dengan Desember 2011 sebesar Rp 110.574.195.089 yang telah diterima oleh Smartel pada tanggal 30 April 2012. Smartel obtained a tax facility as golden tax payer valid till fiscal year of 2011, hence, Smartel was entitled to have preliminary refund of tax overpayment. On March 30, 2012, Smartel received advanced tax overpayment refund decree SKPPKP No. 00013SKPPKPWPJ.06 KP.12032012 for VAT refund period January 2011 up to December 2011 amounting Rp 110,574,195,089 which was received by Smartel on April 30, 2012. 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 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 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, which deciding 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 PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 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 September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 65 - 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. April 4, 2011, No.S-2134PJ.072011 dated April 4, 2011.

9. Biaya Dibayar Dimuka

9. Prepaid Expenses

Jangka Pendek Jangka Panjang Short-term Long-term JumlahTotal Sewa 19.874.945.002 21.555.702.641 41.430.647.643 Rental Penggunaan spektrum frekuensi Radio frequency spectrum radio Catatan 44a 32.971.279.140 - 32.971.279.140 usage charge Note 44a Promosi dan iklan 8.166.064.664 142.361.111 8.308.425.775 Advertising and promotion Asuransi 463.526.506 - 463.526.506 Insurance Lain-lain 4.227.025.873 193.556.292 4.420.582.165 Others Jumlah 65.702.841.185 21.891.620.044 87.594.461.229 Total 30 September 2013 September 30, 2013 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 44a 32.755.767.861 - 32.755.767.861 usage charge Note 44a 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 31 Desember 2012 December 31, 2012 10. Aset Lancar Lain-lain 10. Other Current Assets 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Uang muka perluasan jaringan Advances for network expansi on dan pengadaan peralatan 51.247.091.694 31.608.260.665 and procurement of equipment Lai n-lain 14.316.674.634 3.889.082.912 Others Jumlah 65.563.766.328 35.497.343.577 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 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 September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 66 - 11. Aset Tetap 11. Property and Equipment Perubahan selama 2013 Changes during 2013 1 Januari 2013 Penambahan Pengurangan Reklasifikasi 30 September 2013 January 1, 2013 Additions Deductions Reclassifications September 30, 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 18.209.977.029 61.376.513.047 455.798.730.303 7.876.816.730.286 Telecommunication infrastructure Bangunan dan prasarana 302.065.346.603 504.587.161 - 4.370.275.248 306.940.209.012 Building and improvements Kendaraan 48.872.725.147 2.951.769.226 - - 51.824.494.373 Vehicles Peralatan kantor 99.327.330.430 1.111.220.700 866.120.420 1.282.193.395 100.854.624.105 Office equipment Peralatan penunjang lainnya 88.381.333.227 8.769.603.418 971.834.179 1.084.080.950 97.263.183.416 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 3.384.723.589.368 893.032.121.793 68.426.645.557 455.700.189.384 3.753.628.876.220 Telecommunication infrastructure Bangunan dan prasarana 11.762.621.741 5.800.842.982 - 5.223.443.484 12.340.021.239 Building and improvements Peralatan kantor 321.455.318 471.895.885 - 527.566.078 265.785.125 Office equipment Peralatan penunjang lainnya 5.740.325.790 2.493.133.867 - 1.084.080.950 7.149.378.707 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 1.854.782.530.253 - - - 1.854.782.530.253 infrastructure Jumlah 13.343.662.842.634 933.345.152.061 131.641.113.203 - 14.145.366.881.492 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 2.768.373.378.099 718.109.903.571 36.085.923.666 - 3.450.397.358.004 Telecommunication infrastructure Bangunan dan prasarana 89.161.308.283 11.293.622.365 - - 100.454.930.648 Building and improvements Kendaraan 31.253.036.391 4.337.609.515 - - 35.590.645.906 Vehicles Peralatan kantor 86.544.024.105 4.395.298.713 864.768.871 - 90.074.553.947 Office equipment Peralatan penunjang lainnya 70.061.161.097 5.523.386.156 964.764.423 - 74.619.782.830 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 457.218.284.912 134.962.189.969 - - 592.180.474.881 infrastructure Jumlah 3.502.611.192.887 878.622.010.289 37.915.456.960 - 4.343.317.746.216 Total Jumlah Tercatat 9.841.051.649.747 9.802.049.135.276 Net Book Value