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.