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.