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 - 62 -

9. Aset Lancar Lain-lain

9. Other Current Assets

30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Uang muka perluasan jaringan Advances for network expansion dan pengadaan peralatan 33.498.031.703 76.453.965.321 and procurement of equipment Lain-lain 12.380.746.385 24.705.014.410 Others Jumlah 45.878.778.088 101.158.979.731 Total 10. Aset Tetap 10. Property and Equipment Perubahan selama 2015 Changes during 2015 1 Januari 2015 Penambahan Pengurangan Reklasifikasi 30 September 2015 January 1, 2015 Additions Deductions Reclassifications September 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 2.103.257.137 - 844.343.922.405 9.118.181.390.889 Telecommunication infrastructure Bangunan dan prasarana 318.334.390.256 1.679.641.633 35.816.461.335 355.830.493.224 Building and improvements Kendaraan 62.452.695.019 7.724.718.703 1.780.500.000 - 68.396.913.722 Vehicles Peralatan kantor 111.681.458.407 2.552.107.970 85.986.660 8.366.864.174 122.514.443.891 Office equipment Peralatan penunjang lainnya 110.651.623.432 6.516.400.442 140.859.043 3.026.568.546 120.053.733.377 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 6.183.364.940.370 1.013.475.176.590 - 877.644.039.405 6.319.196.077.555 Telecommunication infrastructure Bangunan dan prasarana 13.455.258.978 9.319.376.927 - 5.838.987.835 16.935.648.070 Building and improvements Peralatan kantor 6.485.642.488 12.195.325.165 - 6.787.737.344 11.893.230.309 Office equipment Peralatan penunjang lainnya 8.967.955.627 15.049.268.709 - 1.283.051.876 22.734.172.460 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 1.897.375.590.764 4.000.265.276 7.174.476.361 - 1.894.201.379.679 infrastructure Jumlah 17.072.074.000.515 1.074.632.038.552 9.181.822.064 - 18.137.524.217.003 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 4.385.815.369.926 577.185.594.493 - - 4.963.000.964.419 Telecommunication infrastructure Bangunan dan prasarana 120.289.760.781 13.853.395.493 - - 134.143.156.274 Building and improvements Kendaraan 42.029.597.668 4.534.247.538 1.737.581.560 - 44.826.263.646 Vehicles Peralatan kantor 96.000.873.252 6.356.425.068 75.526.000 - 102.281.772.320 Office equipment Peralatan penunjang lainnya 84.932.484.677 8.623.665.997 122.229.358 - 93.433.921.316 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 776.285.379.811 120.489.711.799 2.747.865.139 - 894.027.226.471 infrastructure Jumlah 5.505.353.466.115 731.043.040.388 4.683.202.057 - 6.231.713.304.446 Total Jumlah Tercatat 11.566.720.534.400 11.905.810.912.557 Net Book Value 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 - 63 - 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 Pengurangan aset tetap termasuk penjualan dan penghapusan aset tetap sebagai berikut: Deductions include the sale and disposal of certain property and equipment with details as follow: 30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Harga perolehan 1.987.583.433 246.455.559.786 Acquisition cost Akumulasi penyusutan 1.925.015.215 153.835.627.030 Accumulated depreciation Nilai tercatat 62.568.218 92.619.932.756 Net book value of deductions Harga jual 798.189.546 94.935.418.451 Selling price Keuntungan penjualan Gain on sale of property and dan pelepasan aset tetap 735.621.328 2.315.485.695 equipment Keuntungan kerugian penghentian Gain loss on termination of lease aset sewa pembiayaan 1.039.682.945 29.394.920 assets Nilai buku aset tetap yang Net book value of property and dihapuskan 9.440.567 8.708.593 equipment written off Keuntungan penjualan dan Gain on sale and disposal pelepasan aset tetap - bersih 1.765.863.706 2.277.382.182 of property and equipment - net Pengurangan aset tetap pada tahun 2015 dan 2014, termasuk aset sewa pembiayaan infrastruktur telekomunikasi yang dihentikan oleh Perusahaan dan penyedia menara dengan nilai tercatat masing-masing sebesar Rp 4.426.611.222 dan Rp 1.157.193.117. Deductions in 2015 and 2014 include the leased telecommunication infrastructure with net book value of Rp 4,426,611,222 and Rp 1,157,193,117, respectively, the lease contract on which were pre-terminated by the Company and the tower provider.