Prepaid Taxes Events After the Reporting Period

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 - 61 - 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. 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. Smartel, entitas anak, menerima surat putusan Mahkamah Agung No. 626BPKPJK2011 tanggal 19 Januari 2015, No. 698BPKPJK2011 tanggal 30 Januari 2015, No. 662BPKPJK2011 dan No. 699BPKPJK2011 tanggal 20 Maret 2015 yang menyatakan menolak permohonan peninjauan kembali atas putusan pengadilan pajak No. 27717PPM.IV122010, No. 27714PPM.IV122010, No. 27716PPM.IV122010 dan No. 27713PPM.IV122010. Smartel, a subsidiary, received a Supreme Court Decision Letter No. 626BPKPJK2011 dated January 19, 2015, No. 698BPKPJK2011 dated January 30, 2015, No. 662BPKPJK2011 and No. 699BPKPJK2011 dated March 20, 2015 which rejected the Director General of Taxation’s request on review on the tax court decision letter No. 27717PPM.IV122010, No. 27714PPM.IV122010, No. 27716PPM.IV122010 and No. 27713PPM.IV122010 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 - 62 -

8. Biaya Dibayar Dimuka

8. Prepaid Expenses

Jangka Pendek Jangka Panjang Short-term Long-term JumlahTotal Penggunaan spektrum frekuensi Radio frequency spectrum radio Catatan 44 178.168.574.146 - 178.168.574.146 usage charge Note 44 Sewa 57.889.954.290 24.724.261.998 82.614.216.288 Rental Promosi dan iklan 4.212.030.233 195.175.666 4.407.205.899 Advertising and promotion Asuransi 994.707.864 - 994.707.864 Insurance Lain-lain 1.724.400.729 235.972.565 1.960.373.294 Others Jumlah 242.989.667.262 25.155.410.229 268.145.077.491 Total 30 Juni June 30, 2015 Jangka Pendek Jangka Panjang Short-term Long-term JumlahTotal Penggunaan spektrum frekuensi Radio frequency spectrum radio Catatan 44 326.340.702.273 - 326.340.702.273 usage charge Note 44 Sewa 30.779.823.470 19.359.287.750 50.139.111.220 Rental Promosi dan iklan 5.349.117.637 750.000 5.349.867.637 Advertising and promotion Asuransi 1.567.700.339 - 1.567.700.339 Insurance Lain-lain 1.792.104.009 304.614.092 2.096.718.101 Others Jumlah 365.829.447.728 19.664.651.842 385.494.099.570 Total 31 Desember December 31, 2014

9. Aset Lancar Lain-lain

9. Other Current Assets

30 Juni 2015 31 Desember 2 014 June 30, 2015 December 31, 2014 Uang muka perluasan jaringan Advances for network expansi on dan pengadaan peralatan 32.821.912.255 76.453.965.321 and procurement of equipment Lai n-lain 12.022.004.728 24.705.014.410 Others Jumlah 44.843.916.983 101.158.979.731 Total 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 - 63 - 10. Aset Tetap 10. Property and Equipment Perubahan selama 2015 Changes during 2015 1 Januari 2015 Penambahan Pengurangan Reklasifikasi 30 Juni 2015 January 1, 2015 Additions Deductions Reclassifications June 30, 2015 Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 87.570.233.827 16.500.000 - - 87.586.733.827 Land Infrastruktur telekomunikasi 8.271.734.211.347 2.100.865.187 - 3.988.306.648 8.277.823.383.182 Telecommunication infrastructure Bangunan dan prasarana 318.334.390.256 - 10.269.656 2.152.835.388 320.476.955.988 Building and improvements Kendaraan 62.452.695.019 5.692.787.544 1.780.500.000 - 66.364.982.563 Vehicles Peralatan kantor 111.681.458.407 1.436.692.494 64.986.660 4.706.720.368 117.759.884.609 Office equipment Peralatan penunjang lainnya 110.651.623.432 3.207.407.829 140.859.043 809.987.584 114.528.159.802 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 6.183.364.940.370 406.454.182.690 - 4.107.938.648 6.585.711.184.412 Telecommunication infrastructure Bangunan dan prasarana 13.455.258.978 6.526.564.431 - 3.507.181.888 16.474.641.521 Building and improvements Peralatan kantor 6.485.642.488 3.400.366.522 - 3.489.373.538 6.396.635.472 Office equipment Peralatan penunjang lainnya 8.967.955.627 14.116.488.132 - 553.355.914 22.531.087.845 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 1.897.375.590.764 4.000.265.277 3.107.642.044 - 1.898.268.213.997 infrastructure Jumlah 17.072.074.000.515 446.952.120.106 5.104.257.403 - 17.513.921.863.218 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 4.385.815.369.926 379.156.406.988 - - 4.764.971.776.914 Telecommunication infrastructure Bangunan dan prasarana 120.289.760.781 8.317.897.987 - - 128.607.658.768 Building and improvements Kendaraan 42.029.597.668 2.986.788.375 1.737.581.560 - 43.278.804.483 Vehicles Peralatan kantor 96.000.873.252 3.917.749.235 63.182.250 - 99.855.440.237 Office equipment Peralatan penunjang lainnya 84.932.484.677 5.426.517.256 122.229.358 - 90.236.772.575 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 776.285.379.811 80.504.416.973 665.923.295 - 856.123.873.489 infrastructure Jumlah 5.505.353.466.115 480.309.776.814 2.588.916.463 - 5.983.074.326.466 Total Jumlah Tercatat 11.566.720.534.400 11.530.847.536.752 Net Book Value Perubahan selama 2014 Changes during 2014 1 Januari 2014 Penambahan Pengurangan Reklasifikasi 31 December 2014 January 1, 2014 Additions Deductions Reclassifications December 31, 2014 Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 83.501.048.756 2.604.395.074 185.656.875 1.650.446.872 87.570.233.827 Land Infrastruktur telekomunikasi 7.878.326.654.513 70.871.070.454 247.926.992.921 570.463.479.301 8.271.734.211.347 Telecommunication infrastructure Bangunan dan prasarana 308.377.450.674 3.632.100.054 1.197.469.741 7.522.309.269 318.334.390.256 Building and improvements Kendaraan 54.218.461.338 11.091.548.449 2.857.314.768 - 62.452.695.019 Vehicles Peralatan kantor 101.163.903.589 4.456.726.094 1.890.169.369 7.950.998.093 111.681.458.407 Office equipment Peralatan penunjang lainnya 98.886.000.607 10.575.610.930 1.573.583.062 2.763.594.957 110.651.623.432 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 3.617.933.455.196 3.137.335.137.208 1.514.365.033 570.389.287.001 6.183.364.940.370 Telecommunication infrastructure Bangunan dan prasarana 13.883.697.460 11.285.001.659 - 11.713.440.141 13.455.258.978 Building and improvements Peralatan kantor 2.418.364.729 9.549.324.952 - 5.482.047.193 6.485.642.488 Office equipment Peralatan penunjang lainnya 7.104.522.140 4.629.487.644 - 2.766.054.157 8.967.955.627 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 1.855.936.529.132 43.185.724.085 1.350.058.637 396.603.816 1.897.375.590.764 infrastructure Jumlah 14.021.750.088.134 3.309.216.126.603 258.495.610.406 396.603.816 17.072.074.000.515 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 3.828.387.674.008 713.706.491.358 156.278.795.440 - 4.385.815.369.926 Telecommunication infrastructure Bangunan dan prasarana 104.373.981.364 16.054.675.128 138.895.711 - 120.289.760.781 Building and improvements Kendaraan 37.212.515.317 6.528.210.924 1.711.128.573 - 42.029.597.668 Vehicles Peralatan kantor 91.041.319.114 6.624.016.515 1.664.462.377 - 96.000.873.252 Office equipment Peralatan penunjang lainnya 76.653.404.126 9.666.002.771 1.386.922.220 - 84.932.484.677 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 615.288.933.307 160.792.708.208 192.865.520 396.603.816 776.285.379.811 infrastructure Jumlah 4.752.957.827.236 913.372.104.904 161.373.069.841 396.603.816 5.505.353.466.115 Total Jumlah Tercatat 9.268.792.260.898 11.566.720.534.400 Net Book Value