Prepaid Taxes Financial Report | Smartfren
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan
31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir
30 September 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 September 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended
September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 60 - Penghasilan Pasal 23 dengan total sebesar
Rp 156.725.763 sehingga pengembalian dana yang diterima adalah sebesar Rp 108.536.616.894
dan telah diterima pada tanggal 29 April 2014. resulted in refund of Rp 108,536,616,894 which
was received on April 29, 2014.
Pada tanggal 11 April 2014, Perusahaan menerima SKPKB Pajak Pertambahan Nilai
Barang dan Jasa untuk masa pajak Januari sampai November 2011 sebesar
Rp 1.019.269.744 dan telah dilunasi pada tanggal 30 April 2014.
On April 11, 2014, the Company received SKPKB for the period January to November 2011
Value Added Tax amounting to Rp 1,019,269,744 which was paid on
April 30, 2014.
PT Smart Telecom Smartel, Entitas anak PT Smart Telecom Smartel, a subsidiary
Pada tanggal 24 Maret 2014, Smartel menerima SKPLB No. 000634071209214 Pajak
Pertambahan Nilai untuk masa pajak Desember 2012 yang menyatakan lebih bayar tahun 2012
sebesar Rp 7.335.527.481 dan telah diterima pada tanggal 28 April 2014.
On March 24, 2014, Smartel received SKPLB No. 000634071209214 for December 2012
value added tax, which stated that the Company has tax overpayment amounting to
Rp 7,335,527,481 which was received on April 28, 2014.
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 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
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan
31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir
30 September 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 September 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended
September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 61 - 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. 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 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
95.345.814.655 -
95.345.814.655 usage charge Note 44
Sewa 57.747.194.823
25.193.357.476 82.940.552.299
Rental Promosi dan iklan
5.709.419.823 115.921.165
5.825.340.988 Advertising and promotion
Asuransi 3.096.418.633
- 3.096.418.633
Insurance Lain-lain
3.578.798.236 205.788.229
3.784.586.465 Others
Jumlah 165.477.646.170
25.515.066.870 190.992.713.040
Total 30 September September 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
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan
31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir
30 September 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 September 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended
September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
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