Taxes Payable 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
- 76 - sedangkan untuk tahun pajak 2007 dan
sebelumnya ketetapan tersebut berakhir paling lama pada akhir tahun pajak 2013.
Perusahaan The Company
Pada tanggal 5 Februari 2007, Perusahaan menerima Surat Keputusan Direktur Jenderal
Pajak No. KEP-116WPJ.06BD.062007 tentang keberatan Perusahaan atas SKPKB
No. 000052010407305 tanggal 30 Desember 2005 pajak penghasilan kurang bayar
pasal 21 untuk tahun pajak 2004 yang menyatakan bahwa kurang bayar
Perusahaan sebesar Rp 1.022.384.685, sementara menurut Perusahaan adalah nihil.
Perusahaan telah membayar sebesar Rp 1.022.384.685 dan mengajukan banding
atas ketetapan tersebut. Perusahaan menerima Surat Keputusan Pengadilan Pajak
No. Put.23512PPM.VII102010 tertanggal Putusan 24 Mei 2010, yang menetapkan bahwa
jumlah pajak kurang bayar adalah sebesar Rp
186.283.750 dan Perusahaan mendapatkan lebih bayar sebesar Rp 836.100.936 yang
digunakan Perusahaan untuk penyelesaian utang pajak penghasilan pasal 26 tahun 2008 dan
menerima imbalan bunga sebesar Rp 401.328.449 yang diterima pada tanggal 28
Maret 2012. Atas keputusan pengadilan pajak tersebut Dirjen Pajak mengajukan peninjauan
kembali kepada Mahkamah Agung dengan surat permohonanmemori peninjauan kembali
No. S-7534PJ.072010 tanggal 23 Agustus 2010. On February 5, 2007, the Company
received a Decision Letter No. KEP-116WPJ.06BD.062007 from the
Director General of Taxation regarding the Company’s objection on SKPKB
No. 000052010407305 dated December 30, 2005 for underpayment of income
tax Article 21 for the fiscal year 2004. Based on the Decision Letter, the Companys
underpayment amounted to Rp 1,022,384,685, while according to the Company, the amount was
nil. The Company had paid Rp 1,022,384,685 and at the same time had filed an appeal to such
decision. The Company received Tax Court Decision Letter No. Put.23512PPM.VII102010
dated May 24, 2010, stating that the underpayment amounted to Rp 186,283,750 and
the Company received tax refund amounting to Rp 836,100,936 which was compensated against
the Company’s tax payable for income tax Article 26 for fiscal year 2008 and received interest
income amounting to Rp 401,328,449 which was received by the Company on March 28, 2012.
Based on such tax court decision, the Director General of Taxation filed review
to Supreme Court through letter
No. S-7534PJ.072010 dated August 23, 2010. Pada tanggal 5 Februari 2007, Perusahaan
menerima Surat Keputusan Direktur Jenderal Pajak No. KEP-127WPJ.06BD.062007
tentang keberatan Wajib Pajak atas SKPKB Pajak Penghasilan pasal 26 yang
menetapkan untuk mempertahankan SKPKB No. 000022040407305 tanggal
30 Desember 2005 untuk tahun pajak 2004 yang menyatakan bahwa kurang bayar Perusahaan
sebesar Rp 4.411.287.397 sementara menurut Perusahaan adalah nihil. Jumlah tersebut sudah
dikompensasikan dengan lebih bayar Pajak Pertambahan Nilai tahun pajak 2004 dan
diakui sebagai “Pajak Dibayar Dimuka”, Perusahaan mengajukan banding atas keputusan
tersebut. Perusahaan menerima Surat Keputusan Pengadilan Pajak
No. Put 25544PPM.VII132010 tertanggal 23 September 2010 yang menetapkan bahwa
jumlah kurang bayar adalah nihil. Perusahaan menerima pengembalian atas kelebihan pajak
tersebut sebesar Rp 4.411.287.397 pada tanggal 3 Desember 2010 dan menerima imbalan bunga
On February 5, 2007, the Company received a Decision Letter
No. KEP-127WPJ.06BD.062007 from the Director General of Taxation regarding the
Company’s objection on SKPKB No. 000022040407305 dated
December 30, 2005 for underpayment of income tax Article 26 for the fiscal year 2004. Based on
the Decision Letter, the Companys underpayment amounted to Rp 4,411,287,397,
while according to the Company, the amount was nil. The amount has been compensated against
overpayment of value added tax for fiscal year 2004 and recognized as part of “Prepaid Taxes”.
The Company filed an appeal to such decision. The Company received Tax Court Decision Letter
No. Put 25544PPM.VII132010, dated September 23, 2010, stating the payment is nil.
The Company received tax refund amounting to Rp 4,411,287,397 on December 3, 2010 and
received interest income amounting to
Rp 2,117,417,950 on March 28, 2012. Based on such tax court decision, the Director General of
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
- 77 - sebesar Rp 2.117.417.950 pada tanggal
28 Maret 2012. Atas keputusan pengadilan pajak tersebut Dirjen Pajak mengajukan peninjauan
kembali kepada Mahkamah Agung dengan surat permohonanmemori peninjauan kembali
Nomor S-10416PJ.072010 tanggal 20 Desember 2010.
Taxation filed review to Supreme Court through letter No. S-10416PJ.072010 dated
December 20, 2010.
PT Smart Telecom Smartel, Entitas anak PT Smart Telecom Smartel, a subsidiary
Pada tanggal 29 Juni 2012, Smartel menerima Surat Ketetapan Pajak Kurang Bayar
SKPKB Pajak Penghasilan Pasal 23 No. 000422031009212 untuk masa pajak
tahun 2010 sebesar Rp 16.174.623 yang telah dilunasi pada tanggal 12 Juli 2012.
On June 29, 2012, Smartel received Underpayment Tax Assessment Letter SKPKB
for underpayment of Withholding tax Article 23 No. 000422031009212 for the fiscal year 2010
amounting to Rp 16,174,623 which was paid on July 12, 2012.
Pada tanggal 29 Juni 2012, Smartel menerima Surat Ketetapan Pajak Kurang Bayar SKPKB
Pajak Penghasilan Pasal 26 No. 000352041009212 untuk masa pajak
tahun 2010 sebesar Rp 144.250.539 yang telah dilunasi pada tanggal 12 Juli 2012.
On June 29, 2012, Smartel received Underpayment Tax Assessment Letter SKPKB
for underpayment of Withholding tax art. 26 No. 000352041009212 for the fiscal year 2010
amounting to Rp 144,250,539 which was paid on July 12, 2012.