Income 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
- 105 -
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Rugi sebelum pajak menurut Loss before tax per consolidated
laporan rugi konsolidasi 1.717.613.724.575
1.314.163.881.896 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 36.120.287.116
36.164.360.698 a Subsidi ary
Jurnal eliminasi konsolidasi 94.059.603.067
147.252.407.377 Elimination of consolidation entries
Rugi sebelum pajak anak perusahaan 696.545.058.137
491.259.555.493 Loss before tax of the subsidiaries
Rugi sebelum pajak Perusahaan 1.079.007.982.389
933.992.373.082 Loss before tax of the Company
Perbedaan temporer: Temporary differences:
Penyesuaian bunga atas Adjustments in interest
penerapan PSAK 55 66.401.239.184
54.574.671.689 inrelation to adopti on of PSAK55
Penyusutan aset sewa pembiayaan 63.816.454.359
62.699.697.250 Depreciation of leased assets
Beban imbalan pasca kerja 7.035.643.668
7.097.111.249 Post-employment benefits obligation
Beban piutang ragu-ragu 1.221.249.306
1.887.079.044 Provision for doubtful accounts
Penjualan aset tetap -
177.591.016.580 Sales of property, plant and equipment
Cadangan untuk penurunan Allowance for decline recovery
pemulihan nilai persediaan 1.359.743.576
- in value of inventories
Perbedaan penyusutan komersial Difference between commercial
dan fiskal 13.726.993.428
122.222.998.664 and fiscal depreciation expense
Pembayaran sewa pembiayaan 43.957.420.491
43.587.190.437 Payments of finance lease
Jumlah 79.430.429.022 138.039.386.711
Net Perbedaan yang tidak dapat
diperhitungkan menurut fiskal : Permanent differences:
Perubahan efek nilai wajar Change in fai r value of conversion
opsi konversi 106.627.034.793
- option
Kesejahteraan karyawan 3.956.614.230
253.330.951 Personnel expenses
Beban paj ak 724.762.431
421.499.720 Tax expenses
Transportasi 58.683.168
52.957.343 Transportati on
Perjamuan dan sumbangan 879.971
745.874.897 Entertainment and donation
Penghasi lan bunga dikenakan Interest income already subjected
pajak final 5.056.644.879
4.519.807.968 to final tax
Lain-lain -
28.741.556 Others
Jumlah 106.309.569.772 3.017.403.501
Net Rugi sebelum rugi fiskal
Loss before fi scal loss carryforward Perusahaan
893.267.983.595 798.970.389.872
of the Company Akumulasi rugi fiskal tahun-tahun
Fiscal loss carryforward - net of sebelumnya - setelah penyesuaian
adjustment per tax assessment dengan surat ketetapan pajak dan
letter and the Companys surat keberatan Perusahaan dan
objection letter and tax keputusan pengadilan pajak
court decision 2012
1.244.844.829.263 -
2012 2011
1.127.757.550.588 1.347.206.206.619
2011 2010
960.811.258.853 960.811.258.853
2010 2009
539.012.858.824 539.012.858.824
2009 2008
1.122.841.692.742 1.122.841.692.742
2008 Akumulasi rugi fiskal
5.888.536.173.865 4.768.842.406.910
Fiscal loss carryforward
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
- 106 - Untuk periode sembilan bulan yang berakhir
30 September 2013 dan 2012, Perusahaan mengalami rugi fiskal sehingga tidak terdapat
taksiran pajak kini untuk periode tersebut. For the nine-month period ended September 30,
2013 and 2012, the Company was in a fiscal loss position, hence, no provision for current income
tax was recognized.
Laba kena pajak dan beban pajak Grup tahun 2012 sesuai dengan Surat Pemberitahuan
Tahunan SPT yang disampaikan Grup kepada Kantor Pelayanan Pajak.
The taxable income and tax expense of the Group in 2012 are in accordance with the
corporate income tax returns filed to the Tax Service Office.
Perusahaan The Company
Pada tanggal 23 Juli 2013, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar
SKPLB No. 001134061105413 Pajak Penghasilan Badan untuk tahun pajak 2011 yang
menyatakan rugi fiskal tahun pajak 2011 sebesar Rp 1.127.757.550.588 dan lebih bayar pajak
penghasilan badan sebesar Rp 109.915.450. Pada tanggal 31 Juli 2013, Perusahaan
menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000204071105413 Pajak
Pertambahan Nilai Barang dan Jasa untuk masa pajak Desember 2011 yang menyatakan lebih
bayar Pajak Pertambahan Nilai Barang dan Jasa sebesar Rp 15.090.201.981. Kedua lebih bayar
tersebut dikompensasikan dengan Surat Ketetapan Pajak Kurang Bayar SKPKB tahun
pajak 2011 tanggal 23 Juli 2013 untuk jenis pajak PPh pasal 21, PPh pasal 23, PPh pasal 26, PPh
pasal 42 dan Surat Tagihan Pajak STP periode pajak 2011 PPh pasal 21 dengan total
sebesar Rp 295.609.025 sehingga pengembalian dana yang diterima adalah sebesar Rp
14.904.508.406 dan telah diterima pada tanggal 10 September 2013.
On July 23, 2013, the Company received Overpayment Tax Assessment Letter SKPLB
No. 001134061105413 on 2011 corporate income tax for the fiscal year, which stated that
the Company has taxable loss for fiscal year 2011 amounted to Rp 1,127,757,550,588 and
corporate income tax overpayment amounted to Rp 109,915,450. On July 31, 2013, the Company
received Overpayment Tax Assessment Letter SKPLB No. 000204071105413 on December
2011 value added tax for the fiscal year, which stated that the Company has value added tax
overpayment amounted to Rp 15,090,201,981. Both refund were compensated with
underpayment SKPKB of 2011 withholding tax Article 21, Article 23, Article 26, Article 42 and
tax collection letter STP of 2011 withholding tax Article 21 totaling Rp 295,609,025, resulted in
refund of Rp 14,904,508,406 and was received on September 10, 2013.
Pada tanggal 16 Agustus 2012, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar
SKPLB No. 001094061005412 Pajak Penghasilan Badan untuk masa pajak tahun
2010 yang menyatakan rugi fiskal tahun pajak 2010 sebesar Rp 960.811.258.853 dan lebih
bayar Rp 311.373.153. Lebih bayar tersebut dikompensasikan dengan Surat Ketetapan Pajak
Kurang Bayar SKPKB tahun pajak 2010 tanggal 16 Agustus 2012 untuk jenis pajak PPh pasal 21,
PPh pasal 21 final, PPh pasal 42, PPh pasal 23 dan Surat Tagihan Pajak STP periode pajak
2010 PPh pasal 21, PPh pasal 23, PPh pasal 26 dengan total sebesar Rp 292.084.363 sehingga
pengembalian dana yang diterima adalah sebesar Rp 19.288.790 dan telah diterima pada
tanggal 1 Oktober 2012. On August 16, 2012, the Company received
Overpayment Tax Assessment Letter SKPLB No. 001094061005412 on 2010 corporate
income tax for the fiscal year, which stated that the Company has taxable loss for fiscal year
2010 amounted to Rp 960,811,258,853 and corporate income tax overpayment amounted to
Rp 311,373,153. That refund was compensated with underpayment SKPKB of 2010 withholding
tax Article 21, final Article 21, Article 42, Article 23 and tax collection letter STP of 2010
withholding tax Article 21, Article 23, Article 26 totaling Rp 292,084,363, resulted in refund of
Rp 19,288,790 and was received on
October 1, 2012.
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
- 107 -
PT Smart Telecom Smartel, Entitas anak PT Smart Telecom Smartel, a subsidiary
Pada tanggal 2 Agustus 2013, Smartel, menerima Surat Ketetapan Pajak Lebih Bayar
SKPLB No. 000764061109213 Pajak Penghasilan Badan untuk tahun pajak 2011 yang
menyatakan rugi fiskal tahun pajak 2011 sebesar Rp 803.485.852.032 dan lebih bayar pajak
penghasilan badan sebesar Rp 10.832.361.341. Lebih bayar tersebut dikompensasikan dengan
Surat Ketetapan Pajak Kurang Bayar SKPKB tahun pajak 2011 tanggal 2 Agustus 2013 untuk
jenis pajak PPh pasal 21 dan PPh pasal 23 dengan total sebesar Rp 713.367.022 sehingga
pengembalian dana yang diterima adalah sebesar Rp 10.118.994.319 dan telah diterima
pada tanggal 6 September 2013. On August 2, 2013, Smartel, received
Overpayment Tax Assessment Letter SKPLB No. 000764061109213 on Corporate Income
Tax for the fiscal year, which stated that Smartel 2011 taxable loss for fiscal year 2011 amounted
to Rp 803,485,852,032 and corporate income tax overpayment amounted to Rp 10,832,361,341.
That refund was compensated with underpayment SKPKB of 2011 withholding tax
Article 21 and Article 23 totaling Rp 713,367,022, resulted in refund of Rp 10,118,994,319 and was
received on September 6, 2013.
Pada tanggal 29 Juni 2012, PT Smart Telecom Smartel, entitas anak, menerima Surat
Ketetapan Pajak Lebih Bayar SKPLB No. 000524061009212 Pajak Penghasilan
Badan untuk masa pajak tahunan 2010 milik Entitas anak yang menyatakan bahwa rugi fiskal
Smartel tahun pajak 2010 sebesar Rp 717.550.683.721 dan lebih bayar pajak
penghasilan badan sebesar Rp 8.710.510.539 yang telah diterima oleh
perusahaan pada tanggal 7 Agustus 2012. On June 29, 2012, PT Smart Telecom Smartel
a subsidiary, received Overpayment Tax Assessment Letter SKPLB
No. 000524061009212 on Corporate Income Tax for the fiscal year, which stated that Smartel
2010 taxable loss for fiscal year 2010 amounted to Rp 717,550,683,721 and corporate income tax
overpayment amounted to Rp 8,710,510,539, which was received in August 7, 2012.
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
- 108 - Pajak Tangguhan
Deferred Tax
Rincian aset liabilitas pajak tangguhan Perusahaan adalah sebagai berikut:
The details of the Company’s deferred tax assets liabilities are as follows:
Dikreditkan dibebankan ke
laporan laba rugi
Credited charged to
consolidated 31 Desember
statement of 30 September
December 31, 2012 comprehensive loss
September 30, 2013 Aset kewajiban pajak
Deferred tax assets tangguhan:
liabilities: Rugi fiskal
471.668.468.696 85.816.995.898
557.485.464.594 Fiscal loss
Depresiasi aset sewa pembiayaan 118.038.669.209
15.954.113.590 133.992.782.799
Depreciation of leased assets Penyesuaian bunga obligasi
Adjustment in bonds interest atas penerapan PSAK 55
53.521.102.282 16.600.309.796
70.121.412.078 in relation to adoption of PSAK 55
Imbalan pasca kerja 18.526.684.998
1.758.911.169 20.285.596.167
Post-employment benefits obligation Penyisihan piutang ragu-ragu
7.112.064.025 305.312.391
7.417.376.416 Allowance for doubtful accounts
Pembayaran aset sewa pembiayaan 61.563.386.857
10.989.355.123 72.552.741.980
Payments of finance leases Penyusutan aset tetap
140.386.846.679 3.431.748.357
143.818.595.036 Depreciation of fixed assets
Penyisihan penurunan nilai persediaan 339.935.893
339.935.893 -
Allowance for decline in value of inventory Lain-lain
561.917.546 -
561.917.546 Others
Jumlah 467.818.609.113
105.674.603.471 573.493.212.584
Total Selisih nilai wajar atas aset bersih
Excess of fair value over net book dari anak perusahaan yang
value of assets acquired from diakuisisi
121.152.462.263 9.041.090.173
112.111.372.090 subsidiary
Aset pajak tangguhan anak perusahaan 495.319.274.950
58.035.164.533 553.354.439.483
Deferred tax assets of the subsidiaries Jumlah
841.985.421.800 172.750.858.177
1.014.736.279.977 Total
Dikreditkan dibebankan ke
laporan laba rugi
Credited charged to
consolidated 31 Desember
statement of 31 Desember
December 31, 2011 comprehensive loss
December 31, 2012 Aset kewajiban pajak
Deferred tax assets tangguhan:
liabilities: Rugi fiskal
313.150.203.085 158.518.265.611
471.668.468.696 Fiscal loss
Depresiasi aset sewa pembiayaan 97.019.848.450
21.018.820.759 118.038.669.209
Depreciation of leased assets Imbalan pasca kerja
17.073.362.748 1.453.322.250
18.526.684.998 Post-employment benefits obligation
Penyisihan piutang ragu-ragu 7.953.393.162
841.329.137 7.112.064.025
Allowance for doubtful accounts Penyisihan penurunan nilai persediaan
3.500.334.642 3.160.398.749
339.935.893 Allowance for decline in value of inventory
Pembayaran aset sewa pembiayaan 47.302.593.388
14.260.793.469 61.563.386.857
Payments of finance leases Penyusutan aset tetap
110.872.757.692 29.514.088.987
140.386.846.679 Depreciation of fixed assets
Penyesuaian bunga obligasi Adjustment in bonds interest
atas penerapan PSAK 55 35.086.888.726
18.434.213.556 53.521.102.282
in relation to adoption of PSAK 55 Lain-lain
561.917.546 -
561.917.546 Others
Jumlah 316.170.597.279
151.648.011.834 467.818.609.113
Total Selisih nilai wajar atas aset bersih
Excess of fair value over net book dari anak perusahaan yang
value of assets acquired from diakuisisi
145.262.036.061 24.109.573.798
121.152.462.263 subsidiary
Aset pajak tangguhan anak perusahaan 422.561.839.356
72.757.435.594 495.319.274.950
Deferred tax assets of the subsidiaries Jumlah
593.470.400.574 248.515.021.226
841.985.421.800 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
- 109 - Pada 30 September 2013 dan 31 Desember 2012,
Perusahaan mempunyai akumulasi rugi fiskal masing-masing sebesar Rp 5.888.536.173.865 dan
Rp 5.214.716.846.301. Pada tanggal 30 September 2013 dan 31 Desember 2012, rugi fiskal yang
dapat dikompensasikan dengan laba kena pajak di masa datang masing-masing sebesar
Rp 5.888.536.173.865 dan Rp 5.214.716.846.301. Pada tanggal 30 September 2013 dan 31
Desember 2012, Perusahaan mengakui aset pajak tangguhan dari sebagian rugi fiskal tahun berjalan
masing-masing sebesar Rp 2.229.941.858.376 dan Rp 1.886.673.874.784. Pada tanggal 30 September
2013 dan 31 Desember 2012, pajak tangguhan atas rugi fiskal masing-masing sebesar Rp
3.658.594.315.489 dan Rp 3.328.042.971.517 tidak diakui karena Perusahaan belum memiliki
dasar memadai untuk memperkirakan laba kena pajak di masa mendatang yang dapat
dikompensasikan. As of September 30, 2013 and 2012, the Company
has accumulated fiscal losses carryforward amounting to Rp 5,888,536,173,865 and Rp
5,214,716,846,301, respectively. As of September 30, 2013 and December 31, 2012, the fiscal losses
carryforward available for offset against future taxable income amounted to Rp 5,888,536,173,865
and Rp 5,214,716,846,301, respectively. As of September 30, 2013 and December 31, 2012,
deferred tax asset has been recognized in respect of the portion of the fiscal loss amounting to
Rp 2,229,941,858,376 and Rp 1,886,673,874,784, respectively. No deferred tax asset on unused fiscal
losses has been recognized with respect to the remaining Rp 3,658,594,315,489 and Rp
3,328,042,971,517 as of September 30, 2013 and December 31, 2012, 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.
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
- 110 - 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:
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Rugi sebelum pajak menurut laporan Loss before tax per consolidated
rugi komprehensif konsolidasi 1.717.613.724.575
1.314.163.881.896 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 36.120.287.116
36.164.360.698 a Subsidiary
Jurnal eliminasi konsolidasi 94.059.603.067
147.252.407.377 Elimination of consolidation entries
Rugi anak perusahaan sebelum pajak 696.545.058.137
491.259.555.493 Loss before tax of the subsidiaries
Rugi sebelum beban pajak - Perusahaan 1.079.007.982.389
933.992.373.082 Loss before tax of the Company
Pajak penghasilan dengan tarif yang berlaku
269.751.995.914 233.498.093.271
Tax benefit at effective tax rate Pengaruh pajak:
Tax effects of: Perbedaan tetap:
Permanent differences: Kesejahteraan karyawan
989.153.558 63.332.738
Personnel expenses Beban pajak
181.190.608 105.374.930
Tax expenses Transportasi
14.670.792 13.239.336
Transportation Perjamuan dan sumbangan
219.993 186.468.724
Entertainment and donation Penghasilan bunga dikenakan
Interest income already subjected pajak fi nal
1.264.161.220 1.129.951.992
to final tax Perubahan efek nilai wajar opsi konversi
- Change in fair value of conversion option
Lain-lain 26.656.758.698
7.185.328 Others
Bersih 26.577.392.443
754.350.936 Net
Subjumlah 243.174.603.471
234.252.444.207 Subtotal
Aset pajak tangguhan tahun Derecognition of prior years
sebelumnya dari rugi fiskal deferred tax asset on
yang dihentikan pengakuannya 137.500.000.000
- 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 diakui sisi 9.041.090.173
- from subsidiary
Aset pajak tangguhan dari rugi fiskal Unrecognized deferred tax asset
yang tidak diakui -
44.500.000.000 in current year fiscal loss
Manfaat pajak Tax benefit
Perusahaan 114.715.693.644
189.752.444.207 The Company
Anak perusahaan 58.035.164.533
109.626.031.649 The Subsidiaries
Jumlah 172.750.858.177
299.378.475.856 Total