Pajak Penghasilan Ikhtisar Kebijakan Akuntansi dan Pelaporan

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 - 45 - Pajak tangguhan diukur dengan menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada tanggal laporan posisi keuangan. Pajak tangguhan dibebankan atau dikreditkan dalam laporan rugi dan penghasilan komprehensif lain konsolidasian, kecuali pajak tangguhan yang dibebankan atau dikreditkan langsung ke ekuitas. Deferred tax is calculated at the tax rates that have been enacted or substantively enacted at the consolidated statement of financial position date. Deferred tax is charged to or credited in the consolidated statements of loss and other comprehensive income, except when it relates to items charged to or credited directly to equity, in which case the deferred tax is also charged to or credited directly to equity. Nilai tercatat aset pajak tangguhan ditinjau kembali pada tanggal laporan posisi keuangan dan nilai tercatat tersebut diturunkan apabila laba fiskal tidak mungkin memadai untuk mengkompensasi sebagian atau semua aset pajak tangguhan. Penurunan tersebut harus disesuaikan kembali apabila besar kemungkinan laba fiskal memadai untuk kompensasi tersebut. The carrying amount of a deferred tax asset is reviewed at each consolidated statement of financial position date and is reduced to the extent that it is no longer probable that sufficient taxable income will be available to allow the benefit of part or all of that deferred tax asset to be utilized. Any such reduction is reversed to the extent that it becomes probable that sufficient taxable income would be available. Aset dan liabilitas pajak tangguhan disajikan di laporan posisi keuangan, kecuali aset dan liabilitas pajak tangguhan untuk entitas yang berbeda, atas dasar kompensasi sesuai dengan penyajian aset dan liabilitas pajak kini. Deferred tax assets and liabilities are offset in the consolidated statement of financial position, except if these are for different legal entities, in the same manner the current tax assets and liabilities are presented. Perubahan atas liabilitas pajak dicatat ketika hasil pemeriksaan diterima atau, jika banding diajukan oleh Grup, ketika hasil banding ditentukan. Amendments to tax obligations are recorded when an asessment is received or, if appealed against by Group, when the result of the appeal has been determined.

r. Rugi Per Saham

r. Loss Per

Share Rugi per saham dasar dihitung dengan membagi rugi bersih yang dapat diatribusikan kepada pemilik dengan jumlah rata-rata tertimbang saham Perusahaan yang beredar pada tahun yang bersangkutan. Basic loss per share is computed by dividing net loss attributable to owners of the Company by the weighted average number of shares outstanding during the period.

s. Informasi Segmen

s. Segment Information

Informasi segmen disusun sesuai dengan kebijakan akuntansi yang dianut dalam penyusunan dan penyajian laporan keuangan konsolidasian. Segment information is prepared using the accounting policies adopted for preparing and presenting the consolidated financial statements. Grup melakukan identifikasi segmen operasi berdasarkan laporan internal tentang komponen Grup yang dianalisa secara berkala oleh pengambil keputusan operasional dalam rangka mengalokasikan sumber daya berdasarkan segmen dan menilai prestasi mereka. Operating segments are required to be identified on the basis of internal reports about components of the Group that are regularly reviewed by the chief operating decision maker in order to allocate resources to the segments and to assess their performances.