Utang Usaha Trade Accounts Payable
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 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 June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 71 -
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
Kontraktor dan pemasok Contractors and suppliers
Qingdao Economic Technology 77.058.138.615
45.795.433.204 Qingdao Economic Technology
PT Inti Bangun Sejahtera 56.171.456.875
35.004.146.537 PT Inti Bangun Sejahtera
PT Profesional Telekomunikasi PT Profesional Telekomunikasi
Indonesia 19.920.277.487
22.143.002.448 Indonesia
Hisense International Singapore Holdings 14.032.996.560
- Hisense International Singapore Holdings
Itouch Limited -
48.950.186.354 Itouch Limited
Shenzen Samsung Kejian Mobile -
40.448.423.640 Shenzen Samsung Kejian Mobile
Logistar International Holding Co.,Ltd -
39.052.145.600 Logistar International Holding Co.,Ltd
Beijing Benywave Technology Co., Ltd -
23.200.632.717 Beijing Benywave Technology Co., Ltd
Flywheel Technology Limited -
17.243.084.000 Flywheel Technology Limited
Mobinnova Hongkong Limited -
15.630.026.520 Mobinnova Hongkong Limited
PT Trikomsel Oke Tbk -
14.418.644.200 PT Trikomsel Oke Tbk
Lain-lain masing-masing dibawah Rp 10 miliar
35.018.398.832 34.701.904.926
Others each below Rp 10 billion Jumlah
202.201.268.369 336.587.630.146
Subtotal Penyedia konten
Content provider Research In Motion Singapore
28.960.086.368 23.421.517.232
Research In Motion Singapore Lain-lain
8.091.791.169 7.511.680.209
Others Jumlah
37.051.877.537 30.933.197.441
Subtotal Jumlah pihak ketiga
262.173.552.458 397.450.415.704
Total third parties Jumlah
262.173.552.458 397.476.518.096
Total
b. Berdasarkan Umur
b. By Age
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
Belum jatuh tempo 56.019.469.717
77.934.797.797 Not yet due
Sudah jatuh tempo Past due
1 - 30 hari 105.880.183.334
46.317.113.050 1 - 30 days
31- 60 hari 63.317.045.078
26.088.953.330 31 - 60 days
61 - 90 hari 7.392.852.509
8.789.182.584 61 - 90 days
91 - 120 hari 397.146.679
429.207.433 91 - 120 days
120 hari 29.166.855.141
237.917.263.902 120 days
Jumlah 262.173.552.458
397.476.518.096 Total
c. Berdasarkan Mata Uang
c. By Currency
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
Dolar Amerika Serikat Catatan 42 125.242.347.111
272.187.673.452 U.S. Dollar Note 42
Rupiah 136.931.205.347
125.288.844.644 Rupiah
Jumlah 262.173.552.458
397.476.518.096 Total
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 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 June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 72 -
16. Utang Lain-Lain 16. Other Accounts Payable
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
Pihak berelasi 26.969.082
25.969.082 Related parties
Pihak ketiga Third parties
Samsung Electronics Co., Ltd 276.071.198.127
249.523.866.813 Samsung Electronics Co., Ltd
PT ZTE Indonesia 124.680.066.072
4.686.016.698 PT ZTE Indonesia
PT Samsung Telecomunication Indonesia 82.684.169.869
71.541.218.545 PT Samsung Telecomunication Indonesia
PT Infonet Telekomindo 35.412.601.318
34.224.630.435 PT Infonet Telekomindo
PT Mora Telematika Indonesia 32.247.557.011
6.366.187.934 PT Mora Telematika Indonesia
Nokia Solutions and Networks OY 26.073.333.332
- Nokia Solutions and Networks OY
PT Dian Mentari Pratama 134.312.346
14.210.414.112 PT Dian Mentari Pratama
Lain-lain masing-masing dibawah Rp 10 Milyar
60.130.540.178 71.674.778.026
Other each below Rp 10 Billion Jumlah pi hak ketiga
637.433.778.253 452.227.112.563
Total third parties Total
637.460.747.335 452.253.081.645
Total
Utang lain-lain dalam mata uang asing sebesar Rp 544.555.088.743 dan Rp 368.499.177.156,
masing-masing pada tanggal 30 Juni 2015 dan 31 Desember 2014 Catatan 42.
Other accounts payable in foreign currencies amounted
to Rp
544,555,088,743 and
Rp 368,499,177,156, as of June 30, 2015 and December 31, 2014, respectively Note 42.
17. Utang Pajak 17. Taxes Payable
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
P ajak penghasilan Income taxes
Pasal 4 2 3.292.766.936
567.557.176 Article 4 2
Pasal 21 4.456.073.863
4.353.056.747 Article 21
Pasal 23 5.886.963.536
5.001.017.897 Article 23
Pasal 26 2.747.767.652
1.288.804.917 Article 26
Pajak P ertambahan Nilai - bersih -
6.363.527.701 VAT - net
Total 16.383.571.987
17.573.964.438 Total
Besarnya pajak penghasilan terutang ditetapkan berdasarkan perhitungan pajak yang dilakukan
sendiri oleh wajib pajak self assessment. Berdasarkan Undang-Undang No. 28 Tahun
2007
mengenai Perubahan
Ketiga atas
Ketentuan Umum dan Tata Cara Perpajakan, Kantor Pajak dapat melakukan pemeriksaan atas
perhitungan pajak dalam jangka waktu 5 tahun dari sebelumnya 10 tahun setelah terutangnya
pajak. The tax returns filed are based on the
Company’s own calculation of tax liabilities self assessment. Based on Law No. 28 year
2007, with regard to the Third Amendment of the General Taxation Provisions and Procedures,
the time limit for the Tax Authorities to assess or amend taxes was reduced from 10 to 5 years,
since the tax became payable.
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 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 June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 73 -
18. Beban Akrual 18. Accrued Expenses
30 Ju ni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
P enggunaan freku ensi Frequency usage charges
Catatan 44 914.587.920.281
891.574.328.062 Note 44
B iaya operasional 624.128.329.637
1.011.062.961.358 Operating expenses
S ewa 184.347.916.444
162.552.740.716 Rental
B unga dan beban keuangan lainnya 34.646.856.963
40.825.347.719 Interest and other financial charges
Lai n-lain 3.554.493.089
2.872.996.547 Others
Jum lah 1.761.265.516.414
2.108.888.374.402 Total
Beban akrual dalam mata uang asing sebesar Rp 377.407.973.802 dan Rp 833.025.806.794,
masing-masing pada tanggal 30 Juni 2015 dan 31 Desember 2014 Catatan 42.
Accrued expenses in foreign currency amounted to Rp 377,407,973,802 and Rp 833,025,806,794,
as of June 30, 2015 and December 31, 2014, respectively Note 42.
19. Pendapatan Diterima Dimuka 19. Unearned Revenues
Akun ini merupakan pendapatan atas penjualan voucher pulsa isi ulang prabayar yang belum
digunakan dan belum kadaluarsa. This
account represents
revenue from
pre-loaded voucher sales that had not been used and has not expired yet.
20. Uang Muka Pelanggan 20. Advances from Customers
Akun ini merupakan uang muka dari para distributor atas pembelian produk Perusahaan.
This account
represents advances
from distributors on purchase of the Company’s
products.
21. Utang Pinjaman 21. Loans Payable
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
China Development Bank 4.839.370.138.447
4.431.372.798.265 China Development Bank
Dikurangi bagian yang akan jatuh tempo dalam satu tahun:
1.223.092.721.890 1.084.697.156.557
Less current portion: Bagian jangka panjang
3.616.277.416.557 3.346.675.641.708
Long-term portion
China Development Bank Corporation CDB China Development Bank Corporation CDB
Fasilitas Kredit Modal Kerja Working Capital Credit Facility
Pada tanggal 25 Maret 2013, PT Smart Telecom, Smartel, entitas anak, telah menandatangani
Perjanjian Kredit dengan China Development Bank Corporation “CDB” sebagai pemberi
pinjaman, sehubungan
dengan pemberian
fasilitas pinjaman sebesar US 50.000.000. Pinjaman ini dibayar dengan empat 4 kali
cicilan semesteran dengan masa tenggang waktu
delapan belas
18 bulan
atas On March 25, 2013, PT Smart Telecom,
Smartel, a subsidiary, has signed a Credit Agreement with China Development Bank
Corporation CDB as lender, in connection with the provision of a loan facility of
US 50,000,000. The loan is payable in four 4 semi-annual installments with eighteen 18
months grace period on principal repayment and will be due in 2016.