Pajak Penghasilan Financial Report | Smartfren

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 - 102 - 30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Rugi sebelum pajak menurut laporan Loss before tax per consolidated statements rugi komprehensif konsolidasian 1.808.646.066.142 1.128.928.828.497 of comprehensive loss Penyusutan 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 36.164.360.698 36.164.360.698 a Subsidiary Jurnal eliminasi konsolidasian 90.220.198.494 104.538.328.336 Elimination of consolidation entries Rugi sebelum pajak anak perusahaan 863.645.029.764 534.056.907.967 Loss before tax of the subsidiaries Rugi sebelum pajak Perusahaan 999.056.874.174 663.245.888.168 Loss before tax of the Company Perbedaan temporer: Temporary differences: Penyesuaian bunga atas Adjustments in interest penerapan PSAK 55 93.372.686.705 46.458.324.182 in relation to adoption of PSAK55 Penyusutan aset sewa pembiayaan 63.431.567.708 63.711.589.479 Depreciation of leased assets Liabilitas imbalan kerja jangka panjang 6.339.617.253 5.691.607.252 Long-term employee benefits liability Perbedaan penyusutan komersial Difference between commercial dan fiskal 1.261.282.285 4.042.056.399 and fiscal depreciation expense Cadangan kerugian penurunan nilai Allowance for receivable impairment piutang 714.281.734 1.864.495.100 loss Pembayaran sewa pembiayaan 66.350.745.513 52.684.752.313 Payments of finance lease Pemulihan cadangan untuk Recovery of allowance for decline penurunan nilai persediaan - 1.359.743.574 in value of inventories Lain-lain - 2.247.670.184 Others Jumlah 98.768.690.172 57.391.793.543 Net Perbedaan yang tidak dapat diperhitungkan menurut fiskal: Permanent differences: Kesejahteraan karyawan 13.299.165.519 6.400.717.584 Personnel expenses Beban pajak 3.366.373.390 2.813.209.852 Tax expenses Perjamuan dan sumbangan 227.019.000 57.467.186 Entertainment and donation Transportasi 217.089.030 212.035.956 Transportation Penghasilan bunga dikenakan Interest income already subjected pajak final 12.340.907.431 12.622.969.585 to final tax Kerugian perubahan efek Loss on change in fair value of nilai wajar opsi konversi 13.836.675.525 4.346.346.924 conversion option Lain-lain 4.233.354 3.607.545.758 Others Jumlah 9.063.702.663 3.878.340.173 Net Rugi sebelum akumulasi rugi fiskal Loss before accumulated fiscal loss Perusahaan tahun-tahun sebelumnya 909.351.886.665 609.732.434.798 carryforward of the Company Akumulasi rugi fiskal tahun-tahun Fiscal loss carryforward - net of sebelumnya - setelah penyesuaian adjustment per tax assessment dengan surat ketetapan pajak dan letter and the Companys surat keberatan Perusahaan dan objection letter and tax keputusan pengadilan pajak court decision 2014 868.794.879.948 - 2014 2013 1.047.836.684.398 1.157.010.365.562 2013 2012 895.997.484.651 895.997.484.651 2012 2011 1.127.757.550.588 1.127.757.550.588 2011 2010 960.811.258.853 960.811.258.853 2010 Akumulasi rugi fiskal 5.810.549.745.103 4.751.309.094.452 Fiscal loss carryforward Untuk periode sembilan bulan yang berakhir 30 September 2015 dan 2014, Perusahaan mengalami rugi fiskal sehingga tidak terdapat taksiran pajak kini untuk periode tersebut. For the nine-month periods ended September 30, 2015 and 2014, the Company is in a fiscal loss position, hence, no provision for current income tax was recognized.