Piutang Usaha Financial Report | Smartfren
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2013 dan 2012 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, 2013 and 2012
Figures are Presented in Rupiah, unless Otherwise Stated
- 58 - Pada tahun 2008, Smartel menerima beberapa
Surat Ketetapan Pajak SKP yang menetapkan kurang bayar atas beberapa jenis pajak sebesar
Rp 17.442.391.142 untuk tahun pajak 1999 sampai dengan 2006 dan lebih bayar atas PPN
sebesar Rp 3.952.041.102 untuk tahun pajak 2004 dan 2005. Smartel telah melakukan
penyetoran atas pajak kurang bayar tersebut sebesar Rp 4.422.792.248 dan sisanya dengan
pemindahbukuan dari lebih bayar PPN dan diakui sebagai “Pajak dibayar dimuka”. Smartel
mengajukan banding atas Surat Ketetapan Pajak Kurang Bayar SKPKB tersebut. Smartel
menerima Surat Keputusan Pengadilan Pajak No. Put 27714PP.M.IV122010
tanggal 6 Desember 2010, No.
Put 27715PP.M.IV122010
tanggal 6 Desember 2010, No.
Put 27716PP.M.IV122010
tanggal 6 Desember 2010, No. Put 27717PP.M.IV122010,
tanggal 6 Desember 2010, No
Put 27718PP.M.IV122010,
tanggal 6 Desember 2010, dengan menetapkan total pengembalian lebih bayar sebesar
Rp 13.962.309.964. Pada tanggal 16 Februari 2011, Smartel menerima hasil
banding tersebut sebesar Rp 13.962.309.964 berserta imbalan bunganya sebesar
Rp 6.142.447.917. Atas keputusan pengadilan pajak tersebut Dirjen Pajak mengajukan
peninjauan kembali kepada Mahkamah Agung dengan surat permohonanmemori
peninjauan kembali No.S-2072PJ.072011
tanggal 1 April 2011, No.S-2113PJ.072011 tanggal 4 April 2011, No.S-2114PJ.072011
tanggal 4 April 2011, No.S-2133PJ.072011 tanggal 4 April 2011, No.S-2134PJ.072011
tanggal 4 April 2011. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian,
Smartel belum menerima keputusan atas peninjauan kembali tersebut.
In 2008, Smartel received several Tax Assessment Letters SKP regarding
underpayments of several tax obligations totaling to Rp 17,442,391,142 for fiscal years 1999 to
2006 and overpayment of VAT totaling to Rp 3,952,041,102 for fiscal years 2004 and
2005. Smartel settled the underpayment through cash payment amounting to Rp 4,422,792,248
and the remaining balance was offset against the VAT overpayment and recorded as “Prepaid
Tax”. Smartel filed an Appeal on these under payment tax assessments and recorded as part
of prepaid taxes. Smartel received Tax Court Decision Letter
No. Put 27714PP.M.IV122010 dated
6 December 2010, No. Put 27715PP.M.IV122010 dated
6 December 2010, No Put 27716PP.M.IV122010 dated
6 December 2010, No. Put 27717PP.M.IV122010 dated
6 December 2010, No. Put 27718PP.M.IV122010 dated
6 December 2010, stating overpayment amounting to Rp 13,962,309,964. On
February 16, 2011, Smartel received the refund from such appeal amounting to
Rp 13,962,309,964 and its interest amounting to Rp 6,142,447,917. Based on such tax court
decision, the Director General of Taxation filed review to Supreme Court with review letter No.
S-2072PJ.072011 dated April 1 2011, No.S-2113PJ.072011 dated
April 4, 2011, No.S-2114PJ.072011 dated April 4, 2011, No.S-2133PJ.072011 dated
April 4, 2011, No.S-2134PJ.072011 dated April 4, 2011. As of the date of completion of the
consolidated financial statement, Smartel has not received the decision on those review.