Utang Lain-Lain Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir 30 September 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 72 -

17. Utang Pajak

17. Taxes Payable

30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Pajak penghasilan Income taxes Pasal 4 2 2.378.495.276 567.557.176 Article 4 2 Pasal 21 4.690.856.228 4.353.056.747 Article 21 Pasal 23 6.157.223.723 5.001.017.897 Article 23 Pasal 26 592.430.692 1.288.804.917 Article 26 Pajak Pertambahan Nilai - bersih 740.012.955 6.363.527.701 VAT - net Total 14.559.018.874 17.573.964.438 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. The tax returns filed are 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.

18. Beban Akrual

18. Accrued Expenses

30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Penggunaan frekuensi Frequency usage charges Catatan 44 934.716.577.874 891.574.328.062 Note 44 Biaya operasional 894.166.962.464 1.011.062.961.358 Operating expenses Sewa 206.214.711.590 162.552.740.716 Rental Bunga dan beban keuangan lainnya 85.742.985.202 40.825.347.719 Interest and other financial charges Lain-lain 3.593.616.904 2.872.996.547 Others Jumlah 2.124.434.854.034 2.108.888.374.402 Total Beban akrual dalam mata uang asing sebesar Rp 537.021.417.051 dan Rp 833.025.806.794, masing-masing pada tanggal 30 September 2015 dan 31 Desember 2014 Catatan 42. Accrued expenses in foreign currency amounted to Rp 537,021,417,051 and Rp 833,025,806,794, as of September 30, 2015 and December 31, 2014, respectively Note 42.

19. Pendapatan Diterima

Dimuka 19. Unearned Revenues Akun ini merupakan pendapatan atas penjualan voucher pulsa isi ulang prabayar yang belum digunakan dan belum kadaluarsa. This account represents revenue from pre-loaded voucher sales that had not been used and has not expired yet. 20. Uang Muka Pelanggan 20. Advances from Customers Akun ini merupakan uang muka dari para distributor atas pembelian produk Perusahaan. This account represents advances from distributors on purchase of the Company’s products.