Pajak Tangguhan lanjutan Deferred Tax continued

are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated 86 19. PERPAJAKAN lanjutan 19. TAXATION continued d. Pajak Tangguhan lanjutan d. Deferred Tax continued 2011 Disajikan Kembali 2012 As Restated Aset Pajak Tangguhan Deferred Tax Assets Entitas anak Subsidiaries Penyisihan atas penurunan nilai Allowance for decline in value persediaan 1.771.327.279 505.743.997 of inventories Penyisihan atas penurunan nilai Allowance for impairment of piutang usaha dan lain-lain 1.257.909.334 - receivables Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 1.720.103.500 1.207.579.500 benefits Aset Pajak Tangguhan, Neto 4.749.340.113 1.713.323.497 Deferred Tax Assets, Net Total Aset Pajak Tangguhan, Neto 10.955.096.400 6.145.077.618 Total Deferred Tax Assets, Net Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui penghasilan kena pajak di masa yang akan datang. Management believes that the deferred tax assets can be fully recovered through future taxable income. Pada tanggal 10 Januari 2011, Perusahaan menerima persetujuan pemindahbukuan No. PBK-00063IWPJ.04KP.11032011 atas kelebihan pembayaran pajak pertambahan nilai bulan Desember 2010 sebesar Rp1.887.481.928 sebagai pembayaran pajak penghasilan pasal 21 bulan Desember 2010 yang berlaku sejak tanggal 29 Desember 2010. On January 10, 2011, the Company received approval No. PBK-00063IWPJ.04 KP.11032011 for overbooking on overpayment value added tax for December 2010 of Rp1,887,481,928 for payment on income tax article 21 for December 2010 in force since December 29, 2010. Pada bulan April 2011, Perusahaan menerima berbagai macam Surat Ketetapan pajak SKP dan Surat Tagihan Pajak STP atas kurang bayar pajak dan denda berdasarkan hasil pemeriksaan pajak penghasilan pasal 4 2, 21, 22, 23, pajak penghasilan badan dan pajak pertambahan nilai untuk tahun pajak 2009 sebesar Rp3.809.584.994. Selain itu Perusahaan juga menerima Surat Ketetapan Pajak Lebih Bayar SKPLB atas hasil pemeriksaan tagihan pajak penghasilan badan tahun 2009 dan Pajak Pertambahan Nilai untuk tahun fiskal 2009 masing-masing sebesar Rp37.546.192.351 dan Rp21.004.013.269, setelah dikurangi dengan kurang bayar pajak dan denda dari taksiran tagihan pajak penghasilan tahun 2010 sebesar Rp1.577.331.529 dan denda pajak atas pajak penghasilan pasal 4 2, 21 dan pajak pertambahan nilai sebesar Rp3.809.584.994 dicatat sebagai beban pajak yang disajikan sebagai bagian dari “Beban operasi lainnya” pada laporan laba rugi komprehensif konsolidasian tahun 2011. In April 2011, the Company received various tax assessment letters SKP and tax collection letters STP for underpayment of taxes and tax penalties based on the assessments of income taxes articles 4 2, 21, 22, 23, corporate income tax and value added taxes for 2009 fiscal year amounting to Rp3,809,584,994. The Company also received tax overpayment SKPLB on assesment of claim for tax refund for 2009 fiscal year and value added taxes for 2009 fiscal year amounting to Rp37,546,192,351 and Rp21,004,013,269, respectively, after deduction of underpayment of taxes and tax penalties of 2010 fiscal year amounting to Rp1,577,331,529 and tax penalties on income taxes articles 4 2, 21, 22, 23, corporate income tax and value added taxes amounting to Rp3,809,584,994 are recorded as tax expenses and are presented as part of “Other operating expenses” in the 2011 consolidated statements of comprehensive income. are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated 87 19. PERPAJAKAN lanjutan 19. TAXATION continued