LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES PERPAJAKAN lanjutan TAXATION 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 82 17. UTANG USAHA lanjutan 17. TRADE PAYABLES continued 2011 Disajikan Kembali 2012 As Restated Pihak ketiga lanjutan Third parties continued Dolar Amerika Serikat lanjutan: US Dollar continued: NDS Limited NDS Limited AS1.427.500 pada tahun 2012 US1,427,500 in 2012 and AS6,000 pada tahun 2011 13.802.958.000 54.408.000 and US6,000 in 2011 Sony Ericsson Mobile Sony Ericson Mobile Communications AB, Swedia Communications AB, Swedia AS831.294 pada tahun 2012 US831,294 in 2012 and dan AS2.539.506 pada tahun 2011 8.038.613.270 23.028.240.408 and US2,539,506 in 2011 PT Nadira Intermedia Nusantara PT Nadira Media Nusantara AS51.375 pada tahun 2012 US51.375 in 2012 dan AS477.700 pada tahun 2011 496.796.250 4.331.785.867 US477.700 in 2011 PT Sistech Technologies PT Sistech Technologies AS19.968 pada tahun 2012 US19,968 in 2012 dan AS3.173 pada tahun 2011 193.092.269 28.775.250 and US3,173 in 2011 HTC Corporation HTC Corporation Taiwan AS10.349.400 - 93.848.359.200 Taiwan US10,349,400 Hewlett Packard Hewlett Packard Singapura AS9.510.592 - 86.242.048.256 Singapore US9,510,592 PT Sisctech Kharisma AS20.994 - 190.373.217 PT Sistech Kharisma AS20,994 Lain-lain, masing-masing di bawah Rp1 miliar Others, each below Rp1 billion AS72.448 pada tahun 2012 US72,448 in 2012 dan AS161.359 pada tahun 2011 700.989.375 1.463.205.384 and US161,359 in 2011 78.969.565.911 217.932.007.528 Total pihak ketiga 171.736.822.596 261.753.764.084 Total third parties Total utang usaha 171.736.822.596 405.498.323.170 Total trade payables Akun ini pada umumnya merupakan liabilitas kepada para pemasok atas pembelian barang dagang. This account mainly represents payables to suppliers for purchases of inventories. Seluruh utang usaha tersebut adalah tanpa jaminan. All trade payables are unsecured by any collateral. Pada tanggal 31 Desember 2012 dan 2011, utang usaha pihak ketiga - lainnya dalam Rupiah masing- masing sebesar dan Rp354.563.166 dan Rp4.412.539.016 merupakan uang muka pembelian yang diterima dari para pedagang eceran sehubungan dengan pesanan barang ke Perusahaan. As of December 31, 2012 and 2011, trade payables - third parties - others in Rupiah amounting to Rp354,563,166 and Rp4,412,539,016, respectively, represent advances received from retailers in connection with their orders of goods from the Company. Menurut manajemen Perusahaan dan Entitas anak, seluruh utang usaha pada tanggal 31 Desember 2012 dan 2011 akan dilunasi dalam waktu 90 hari. Based on the Company’s and Subsidiaries’ management, all trade payables as of December 31, 2012 and 2011 are payable within 90 days. 18. LIABILITAS JANGKA PENDEK LAINNYA 18. OTHER CURRENT LIABILITIES 2011 Disajikan Kembali 2012 As Restated Pihak ketiga Third parties Rupiah 22.242.319.299 12.843.648.086 Rupiah Akun ini pada umumnya merupakan liabilitas kepada para penyedia tenaga kerja kontrak This account mainly represent payables to providers of contract employee 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 83 19. PERPAJAKAN 19. TAXATION a. Pajak dibayar dimuka: a. Prepaid Taxes: 2011 Disajikan Kembali 2012 As Restated Pajak Pertambahan Nilai 30.643.274.313 4.802.186.674 Value-added Tax b. Utang pajak: b. Taxes payables: 2011 Disajikan Kembali 2012 As Restated Pajak penghasilan: Income taxes: Pasal 21 1.708.361.127 1.196.790.444 Article 21 Pasal 23 426.532.881 627.684.002 Article 23 Pasal 25 2.742.502.459 731.824 Article 26 Pasal 26 615.037.586 Article 26 Pasal 4 2 835.140.121 288.473.671 Article 42 Pasal 29 60.171.834.147 56.309.607.996 Article 29 Pajak Pertambahan Nilai 3.399.194.297 2.466.751.560 Value Added Tax Utang pajak penghasilan Subsidiary’s overseas income Entitas anak di luar negeri 4.813.150.944 tax payable Goods and service tax 2.220.644.716 3.356.356.523 Goods and service tax Total utang pajak 72.119.247.334 69.059.546.964 Total taxes payable c. Pajak penghasilan badan: c. Corporate income taxes: Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah sebagai berikut: Reconciliation between income before income tax, as shown in the consolidated statements of comprehensive income, and taxable income is as follows: 2011 Disajikan Kembali 2012 As Restated Laba sebelum beban pajak Income before corporate income penghasilan badan menurut tax expense per consolidated laporan laba rugi statements of comprehensive komprehensif konsolidasi 599.082.138.460 521.760.065.862 income Laba Entitas anak sebelum Subsidiary’s income before beban pajak penghasilan 169.341.856.934 133.893.152.250 income tax expenses Laba Perusahaan sebelum beban pajak penghasilan 429.740.281.526 387.866.913.612 Income before income tax expenses Beda temporer Temporary differences Cadangan penurunan nilai piutang 277.679.481 1.836.685.404 Allowance for impairment of receivables Cadangan penurunan Provision for decline in value nilai persediaan 1.344.250.698 1.273.883.462 of inventories Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 3.711.071.999 5.566.514.081 benefits Laba atas penjualan aset tetap 200.104.286 199.699.035 Gain on sale of fixed assets Biaya yang masih harus dibayar 115.455.000 60.000.000 Accrued expenses Penyusutan aset tetap 932.226.270 968.788.280 Depreciation of fixed assets Utang sewa pembiayaan - 50.798.630 Finance lease payables Lain-lain 571.005.505 223.359.179 Others Beda tetap Permanent differences Dividen Entitas anak di Luar Negeri 24.916.194.089 40.170.150.000 Dividend from a foreign Subsidiary Jamuan dan sumbangan 6.287.820.641 6.445.531.958 Representation and donation Beban pajak 688.475.670 6.182.963.839 Tax expenses 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 84 19. PERPAJAKAN lanjutan 19. TAXATION continued c. Pajak penghasilan badan lanjutan: c. Corporate income taxes continued: 2011 Disajikan Kembali 2012 As Restated Beda tetap lanjutan Permanent differences continued Beban yang tidak dapat dikurangkan 2.356.712.180 2.083.835.955 Non-deductible expenses Beban bunga yang tidak dapat dikurangkan - 146.545.759 Non-deductible interest expense Penyusutan aset tetap 203.193.962 126.678.060 Depreciation of fixed assets Pendapatan yang dikenakan pajak penghasilan final Income subject to final tax Bunga 901.797.805 578.296.065 Interest Sewa 119.823.180 2.519.010.319 Rent Penghasilan kena pajak Taxable income attributable Perusahaan 470.322.850.322 448.065.867.050 to the Company Rincian beban pajak penghasilan adalah sebagai berikut: The details of the income tax expense are as follows: 2011 Disajikan Kembali 2012 As Restated Penghasilan kena pajak Taxable income Perusahaan 470.322.850.238 448.065.867.050 Company Entitas Anak 182.964.439.252 55.638.182.426 Subsidiaries Beban pajak penghasilan Income tax expese Perusahaan 117.580.712.500 112.016.466 .750 Company Entitas anak 44.230.936.913 32.429 .163.678 Subsidiaries Total beban pajak penghasilan Badan- tahun berjalan 161.811.649.413 144.445.630.428 Total income tax expense - current Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah sebagai berikut: A reconciliation between income before income tax, as shown in the consolidated statements of comprehensive income, and taxable income is as follows: 2012 2011 Laba sebelum beban pajak penghasilan menutut lapooran Income before income tax expenses laba rugi komprehensif per consolidated statements of konsolidasian 599.082.138.466 521.760.065.862 comprehensive income Beban pajak penghasilan dengan Income tax expenses using applicable tarif pajak berlaku 149.770.534.616 130.440.016.465 tax rate Dividen dari entitas anak luar negri 6.229.048.522 10.042.625.000 Dividend from foreign subsidiary Pendapatan yang telah dikenakan pajak final 301.470.482 893.262.132 Income already subject to final tax Beda pajak untuk entitas anak luar negeri 1.598.651.630 1.878.005.689 Fiscal differences for foreign subsidiary Beda tetap 3.263.434.984 3.799.108.972 Permanent Differences Penghapusan aset pajak tangguhan 51.532.798 - Write off of deferred tax assets Lain-lain 375.211.523 335.228.070 Others Beban pajak penghasilan sesuai dengan lapora laba rugi Income tax expenses per consolidated konsolidasi 156.936.151.689 141.175.254.546 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 85 19. PERPAJAKAN lanjutan 19. TAXATION continued d. Pajak Tangguhan d. Deferred Tax 2011 Disajikan Kembali 2012 As Restated Manfaatbeban pajak Income tax benefit penghasilan - tangguhan expense - deferred Perusahaan Company Cadangan penurunan nilai piutang 69.419.870 459.171.351 Allowance for impairment Cadangan penurunan 336.062.674 318.470.865 Provision for decline in value nilai persediaan of inventories Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 927.768.000 1.391.628.520 benefits Biaya akrual 28.863.750 15.000.000 Accrued expenses Penyusutan aset tetap 283.082.639 192.272.312 Depreciation of fixed assets Utang sewa pembiayaan 51.532.797 12.699.658 Finance lease payables Lain-lain 142.751.377 55.839.796 Others Sub-total 1.839.481.107 2.035.138.562 Sub-total Entitas Anak Subsidiaries Cadangan penurunan Provision for decline in value nilai persediaan 1.265.583.283 174.061.004 of inventories Cadangan penurunan nilai piutang 1.257.909.334 Allowance for impairment Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 512.524.000 1.061.176.316 benefits Sub-total 3.036.016.617 1.235.237.320 Sub-total Manfaatbeban pajak tangguhan 4.875.497.724 3.270.375.882 Income tax benefitexpense Aset dan liabilitas pajak tangguhan terdiri dari: Deferred tax assets and liabilities consist of: 2011 Disajikan Kembali 2012 As Restated Aset Pajak Tangguhan Deferred Tax Assets Perusahaan Company Aset tetap 2.583.547.765 2.866.630.403 Fixed assets Liabilitas imbalan kerja 5.097.744.642 4.169.976.642 Employee benefits liability Penyisihan atas penurunan nilai Allowance for decline in value persediaan 1.643.684.448 1.307.621.773 of inventories Beban akrual 300 .113.750 271.250.000 Accruals for expenses Penyisihan atas penurunan nilai Allowance for impairment of piutang usaha 1.431.100.652 1.361.680.782 trade receivables Selisih kurs karena penjabaran Difference in foreign currency laporan keuangan 65.478.943 - translation of financial statement Lain-lain 382.139.503 187.855.327 Others Aset Pajak Tangguhan, Neto 6.205.756.287 4.431.754.121 Deferred Tax Assets, Net 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 Pada bulan Februari 2012, 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 2010 sebesar Rp1.016.250.846. Selain itu Perusahaan juga menerima Surat Ketetapan Pajak Lebih Bayar SKPLB atas hasil pemeriksaan tagihan pajak penghasilan badan tahun 2010 dan Pajak Pertambahan Nilai untuk tahun fiskal 2010 masing-masing sebesar Rp7.744.163.104 dan Rp 15.882.148.912, setelah dikurangi dengan kurang bayar pajak dan denda dari taksiran tagihan pajak penghasilan tahun 2010 sebesar Rp1.135.870.572 dan denda pajak atas pajak penghasilan pasal 4 2, 21 dan pajak pertambahan nilai sebesar Rp1.016.250.846 dicatat sebagai beban pajak yang disajikan sebagai bagian dari “Beban operasi lainnya” pada laporan laba rugi komprehensif konsolidasian tahun 2011. In February 2012, Company received various tax assessment letters SKP and tax collection letters STP 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 2010 fiscal year amounting to Rp1,016,250,846. The Company also received tax overpayment SKPLB on assesment of claim for tax refund for 2010 fiscal year and value added taxes for 2010 fiscal year amounting to Rp7,744,163,104 and Rp15,882,148,912, respectively, after deduction of underpayment of taxes and tax penalties of 2010 fiscal year amounting to Rp1,135,870,572 and tax penalties on income taxes articles 4 2, 21, 22, 23, corporate income tax and value added taxes amounting to Rp1,016,250,846 are recorded as tax expenses and are presented as part of “Other operating expenses” in the 2011 consolidated statements of comprehensive income. 20. BEBAN AKRUAL 20. ACCRUED EXPENSES