Pajak Dibayar Dimuka Financial Report | Smartfren
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2014 Tidak Diaudit dan
31 Desember 2013 Diaudit serta untuk Periode Enam Bulan yang Berakhir
30 Juni 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
June 30, 2014 Unaudited and December 31, 2013 Audited and
For the Six-Month Periods Ended June 30, 2014 and 2013 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 59 - Pada tanggal 12 Februari 2013, Perusahaan
menerima SKPKB Pajak Pertambahan Nilai barang dan jasa untuk masa pajak tahun 2010
sebesar Rp 277.664.904. SKPKB tersebut telah dilunasi pada tanggal 7 Maret 2013.
On February 12, 2013, the Company received SKPKB of 2010 of value added tax amounting
to Rp 277,664,904. The SKPKB has been fully paid on March 7, 2013.
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 amounted
to Rp 7,335,527,481 and 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 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. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian,
Smartel belum menerima keputusan atas peninjauan kembali tersebut.
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 April 4, 2011, No.S-2134PJ.072011 dated
April 4, 2011. As of the date of completion of the consolidated financial statement, Smartel has
not received the decision on those review.