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
- 38 -
n. Pengakuan Pendapatan dan Beban
n. Revenue and Expense Recognition
Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh oleh Grup
dan jumlahnya dapat diukur secara andal. Pendapatan diukur pada nilai wajar saat
diterima, tidak termasuk diskon, potongan dan pajak penjualan PPN. Kriteria
pengakuan tertentu berikut ini harus dipenuhi sebelum pendapatan diakui.
Revenue is recognized to the extent that it is probable that the economic benefits will
flow to the Group and the revenue can be reliably measured. Revenue is measured at
fair value of the consideration received, excluding discounts, rebates, and sales
taxes VAT. The following specific recognition criteria must also be met before
revenue is recognized.
Pendapatan jasa prabayar terdiri dari penjualan paket perdana dan penjualan
voucher pulsa isi ulang. Paket perdana terdiri dari kartu Removable User
Identification Module RUIM dan pulsa. Penjualan kartu RUIM diakui sebagai
pendapatan pada saat paket perdana diserahkan kepada distributor, agen atau
pelanggan dan pulsa paket perdana dicatat sebagai pendapatan diterima dimuka dan
diakui sebagai pendapatan pada saat jasa diserahkan berdasarkan pulsa yang
digunakan oleh pelanggan. Revenue from prepaid services consists of
sale of starter packs and pulse reload vouchers. Starter packs consist of
Removable User Identification Module RUIM card and preloaded pulse. Sale of
RUIM cards is recognized as revenue upon delivery of the starter packs to distributors,
agents or customers and the preloaded pulse is initially recorded as unearned
revenue and then proportionately recognized as revenue when the related
services is rendered based on usage of pulse by customer.
Penjualan voucher pulsa isi ulang kepada distributor, agen atau pelanggan dicatat
sebagai pendapatan diterima dimuka dan diakui sebagai pendapatan pada saat jasa
diserahkan berdasarkan pulsa yang digunakan oleh pelanggan atau pada saat
voucher tersebut kadaluarsa. Sale of pulse reload vouchers to
distributors, agents and customers is initially recorded as unearned revenue and
then recognized as revenue when the related service is rendered based on usage
of pulse by customer or whenever the unused stored value of the vouchers has
expired.
Pendapatan dari jasa pasca bayar diakui pada saat jasa diserahkan kepada
pelanggan berdasarkan tarif yang berlaku dan durasi hubungan telepon melalui
jaringan selular Perusahaan. Revenues from postpaid services are
recognized when the services are rendered to customers based on prevailing tariffs and
duration of successful phone calls and other usage made through Group’ cellular
network.
Pendapatan jasa bulanan abonemen dan jasa layanan nilai tambah diakui
berdasarkan tagihan atas jasa yang diberikan pada tahun tersebut.
Revenues from monthly service fee and value added services are recognized based
on the monthly billings during the year.
Pendapatan dan beban interkoneksi yang didasarkan pada perjanjian interkoneksi
dengan penyelenggara telekomunikasi dalam negeri dan luar negeri, diakui pada
saat terjadinya. Revenues from network interconnection
and interconnection charges which are based on agreements with other domestic
and international telecommunications carriers, are recognized as incurred.
Pendapatan penjualan modem dan telepon selular diakui pada saat pengalihan barang
kepada pelanggan atau distributor. Pendapatan komunikasi data diakui pada
saat jasa tersebut diberikan kepada pelanggan.
Revenues from sales of wireless broadband modems and cellular handsets
are recognized upon delivery to the customers or distributor. Revenues from
wireless broadband data communications are recognized when the services are
rendered to the customer.