Pajak Penghasilan Corporate Annual Report | Smartfren IndonesiaSmartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Desember 2012 dan 2011 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut 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, 2012 and 2011 Figures are Presented in Rupiah, unless Otherwise Stated - 112 - Pada 31 Desember 2012 dan 2011, Perusahaan mempunyai akumulasi rugi fiskal masing-masing sebesar Rp 5.214.716.846.301 dan Rp 4.371.822.167.555. Pada tanggal 31 Desember 2012 dan 2011, rugi fiskal yang dapat dikompensasikan dengan laba kena pajak di masa datang masing-masing sebesar Rp 5.214.716.846.301 dan Rp 4.314.308.885.746. Pada tanggal 31 Desember 2012 dan 2011, Perusahaan mengakui aset pajak tangguhan dari sebagian rugi fiskal tahun berjalan masing-masing sebesar Rp 1.886.673.874.784 dan Rp 1.252.600.812.340. Pada tanggal 31 Desember 2012 dan 2011, pajak tangguhan atas rugi fiskal masing-masing sebesar Rp 3.328.042.971.517 dan Rp 3.061.708.073.406 tidak diakui karena Perusahaan belum memiliki dasar memadai untuk memperkirakan laba kena pajak di masa mendatang yang dapat dikompensasikan. As of December 31, 2012 and 2011, the Company has accumulated fiscal losses carryforward amounting to Rp 5,214,716,846,301 and Rp 4,371,822,167,555, respectively. As of December 31, 2012 and 2011, the fiscal losses carryforward available for offset against future taxable income amounted to Rp 5,214,716,846,301 and Rp 4,314,308,888,746, respectively. As of December 31, 2012 and 2011, deferred tax asset has been recognized in respect of the portion of the fiscal loss amounting to Rp 1,886,673,874,784 and Rp 1,252,600,812,340, respectively. No deferred tax asset on unused fiscal losses has been recognized with respect to the remaining Rp 3,328,042,971,517 and Rp 3,061,708,073,406 as of December 31, 2012 and 2011, 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: 2012 2011 Rugi sebelum pajak menurut laporan Loss before tax per consolidated rugi komprehensif konsolidasi 1.811.605.549.836 2.649.495.017.525 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 48.219.147.598 48.219.147.598 a Subsidiary Jurnal eliminasi konsolidasi 138.604.802.943 - Elimination of consolidation entries Rugi anak perusahaan sebelum pajak 709.189.600.256 1.256.345.699.383 Loss before tax of the subsidiaries Rugi sebelum beban pajak - Perusahaan 1.192.801.604.925 1.344.930.170.544 Loss before tax of the Company Pajak penghasilan dengan tarif yang berlaku 298.200.401.231 336.232.542.636 Tax benefit at effective tax rate Pengaruh pajak: Tax effects of: Perbedaan tetap: Permanent differences: Kesejahteraan karyawan 1.478.721.527 34.237.481 Personnel expenses Perjamuan dan sumbangan 261.255.507 45.088.830 Entertainment and donation Beban pajak 166.189.546 5.280.984 Tax expenses Transportasi 10.041.472 36.911.736 Transportation Penghasilan bunga dikenakan Interest income already subjected pajak final 1.948.234.574 421.344.923 to final tax Perubahan efek nilai wajar opsi konversi 6.139.102.087 - Change in fair value of conversion option Lain-lain 30.576.298 99.213.915 Others Bersih 6.140.552.311 200.611.977 Net Subjumlah 304.340.953.542 336.433.154.613 Subtotal Aset pajak tangguhan tahun Derecognition of prior years sebelumnya dari rugi fiskal deferred tax asset on yang dihentikan pengakuannya 152.692.941.708 15.509.058.358 fiscal losses Amortisasi selisih nilai wajar atas Amortization of excess of fair value aset bersih dari anak perusahaan over net book of assets acquired yang diakuisisi 24.109.573.798 - from subsidiary Aset pajak tangguhan dari rugi fiskal Unrecognized deferred tax asset yang tidak diakui - 163.926.790.274 in current year fiscal loss Manfaat pajak Tax benefit Perusahaan 175.757.585.632 156.997.305.981 The Company Anak perusahaan 72.757.435.594 92.250.120.930 The Subsidiaries Jumlah 248.515.021.226 249.247.426.911 Total