Imbalan Kerja Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Enam Bulan yang Berakhir 30 Juni 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 June 30, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 44 - Dilaporkan Pengaruh sebelumnya Perubahan Disajikan Previously Effect of k embali reported change As restated Posisi keuangan Financial position Aset pajak tangguhan - bersih 1.041.788.897.200 15.077.926.000 1.026.710.971.200 Deferred tax assets - net Liabilitas imbalan kerja Long-term employee jangka panjang 167.903.055.000 60.311.704.000 107.591.351.000 benefits liability Saldo laba defisit 11.877.792.548.301 45.230.315.257 11.832.562.233.044 Retained earnings deficit Kepentingan non-pengendali 744.540.342 3.462.743 748.003.085 Non-controlling interests Dilaporkan Pengaruh sebelumnya Perubahan Disajikan Previously Effect of k embali reported change As restated Rugi komprehensif Comprehensive loss Beban karyawan 174.299.767.773 2.320.678.000 176.620.445.773 Personnel expenses Penghasilan pajak tangguhan 53.139.144.851 580.169.500 53.719.314.351 Deferred tax benefit 31 Desember December 31, 2014 30 Juni June 30, 2014 Dilaporkan Pengaruh sebelumnya Perubahan Disajikan Previously Effect of k embali reported change As restated Posisi keuangan Financial position Aset pajak tangguhan - bersih 1.015.581.195.698 16.057.988.750 999.523.206.948 Deferred tax assets - net Liabilitas imbalan kerja Long-term employee jangka panjang 152.664.493.000 64.231.955.000 88.432.538.000 benefits liability Saldo laba defisit 10.498.967.701.498 48.170.186.289 10.450.797.515.209 Retained earnings deficit Kepentingan non-pengendali 922.750.347 3.779.961 926.530.308 Non-controlling interests 31 Desember December 31, 2013

q. Pajak Penghasilan

q. Income Tax

Beban pajak kini ditentukan berdasarkan laba kena pajak dalam tahun yang bersangkutan yang dihitung berdasarkan tarif pajak yang berlaku. Current tax expense is determined based on the taxable income for the period computed using prevailing tax rates. Aset dan liabilitas pajak tangguhan diakui atas konsekuensi pajak periode mendatang yang timbul dari perbedaan jumlah tercatat aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan liabilitas. Liabilitas pajak tangguhan diakui untuk semua perbedaan temporer kena pajak dan aset pajak tangguhan diakui untuk perbedaan temporer yang boleh dikurangkan dan manfaat pajak dari saldo rugi fiskal yang belum digunakan sepanjang besar kemungkinan timbulnya laba fiskal dan besar kemungkinan perbedaan temporer dapat dimanfaatkan untuk mengurangi laba kena pajak pada masa yang akan datang. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statements’ carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets are recognized for deductible temporary differences and carryforward tax benefit of unused fiscal losses, to the extent that it is most likely that it will be utilized to reduce future taxable income.