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.