Tambahan Modal Disetor Corporate Annual Report | Smartfren IndonesiaSmartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Desember 2012 dan 2011 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut 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, 2012 and 2011 Figures are Presented in Rupiah, unless Otherwise Stated - 106 -

37. Pajak Penghasilan

37. Income Tax

Manfaat pajak Grup terdiri dari: The tax benefit of the Group consist of the following: 2012 2011 Pajak kini - - Current tax Pajak tangguhan 248.515.021.226 249.247.426.911 Deferred tax Jumlah 248.515.021.226 249.247.426.911 Total Pajak Kini Current Tax Rekonsiliasi antara rugi sebelum pajak menurut laporan rugi komprehensif konsolidasian dengan akumulasi rugi fiskal Perusahaan adalah sebagai berikut: A reconciliation between loss before tax per consolidated statements of comprehensive loss and accumulated fiscal losses is as follows: 2012 2011 Rugi sebelum pajak menurut Loss before tax per consolidated laporan rugi konsolidasi 1.811.605.549.836 2.649.495.017.525 statements of comprehensive loss Depresiasi atas kelebihan nilai wajar Depreciation of excess of fair value over dengan nilai tercatat atas akuisisi carrying value of acquired assets from dari anak perusahaan 48.219.147.598 48.219.147.598 a Subsidiary Jurnal eliminasi konsolidasi 138.604.802.943 - Elimination of consolidation entries Rugi sebelum pajak anak perusahaan 709.189.600.256 1.256.345.699.383 Loss before tax of the subsidiaries Rugi sebelum pajak Perusahaan 1.192.801.604.925 1.344.930.170.544 Loss before tax of the Company Perbedaan temporer: Temporary differences: Penyusutan aset sewa pembiayaan 84.075.283.036 102.555.939.022 Depreciation of leased assets Penyesuaian bunga atas Adjustments in interest penerapan PSAK 55 73.736.854.222 97.541.097.188 inrelation to adoption of PSAK55 Beban imbalan pasca kerja 5.813.289.000 4.637.367.000 Post-employment benefits obligation Beban piutang ragu-ragu 3.365.316.549 4.958.480.021 Provision for doubtful accounts Cadangan untuk penurunan Allowance for decline recovery pemulihan nilai persediaan 12.641.594.993 10.832.594.307 in value of inventories Pembayaran sewa pembiayaan 57.043.173.875 58.136.299.665 Payments of finance lease Perbedaan penyusutan komersial Difference between commercial dan fiskal 118.056.355.948 163.842.027.654 and fiscal depreciation expense Lain-lain - 20.738.389 Others Jumlah 27.481.015.107 1.473.588.170 Net Perbedaan yang tidak dapat diperhitungkan menurut fiskal: Permanent differences: Kesejahteraan karyawan 5.914.886.107 136.949.925 Personnel expenses Perjamuan dan sumbangan 1.045.022.026 180.355.318 Entertainment and donation Beban pajak 664.758.185 21.123.937 Tax expenses Transportasi 40.165.887 147.646.945 Transportation Penghasilan bunga dikenakan Interest income already subjected pajak final 7.792.938.294 1.685.379.692 to final tax Perubahan efek nilai wajar Change in fair value of conversion opsi konversi 24.556.408.346 - option Lain-lain 122.305.204 396.855.662 Others Jumlah 24.562.209.231 802.447.905 Net Rugi sebelum rugi fiskal Loss before fiscal loss carryforward Perusahaan 1.244.844.829.263 1.347.206.206.619 of the Company