PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 104 - Asumsi utama yang digunakan dalam
menentukan penilaian aktuarial adalah sebagai berikut:
The actuarial valuation was carried out using the following key assumptions:
30 September 2013 31 Desember 2012
September 30, 2013 December 31, 2012
Tingkat diskonto per tahun 6.5
6.5 Discount rate p er annum
Tingkat ken aikan gaji p er tahun 7.5
7.5 Sala ry increase rate per annum
Tingkat pensiun normal 55 tahunyears
55 tahunyears Normal pension rate
Tingkat Kematian Tabel Kematian Indonesia
Tabel Kematian Indonesi a Mortality rate
2011 TMI III 2011 TMI III
Mortality table of Indonesia Mortality tab le of Indonesia
2011 of TMI III 2011 of TMI III
Tingkat cacat 10 dari TMI III 2011
10 dari TMI III 2011 Disa bility rate
10 of TMI III 2011 10 of TMI III 2011
37. Pajak Penghasilan
37. Income
Tax
Manfaat pajak Grup terdiri dari: The tax benefit of the Group consist of the
following:
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Pajak tangguhan 172.750.858.177
299.378.475.856 Deferred tax
Jumlah 172.750.858.177 299.378.475.856
Total
Pajak Kini Current
Tax Rekonsiliasi antara rugi sebelum pajak menurut
laporan rugi komprehensif konsolidasian dengan akumulasi rugi fiskal Perusahaan adalah sebagai
berikut: A reconciliation between loss before tax per
consolidated statements of comprehensive loss and accumulated fiscal losses is as follows:
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 105 -
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Rugi sebelum pajak menurut Loss before tax per consolidated
laporan rugi konsolidasi 1.717.613.724.575
1.314.163.881.896 statements of comprehensive loss
Depresiasi 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 36.120.287.116
36.164.360.698 a Subsidi ary
Jurnal eliminasi konsolidasi 94.059.603.067
147.252.407.377 Elimination of consolidation entries
Rugi sebelum pajak anak perusahaan 696.545.058.137
491.259.555.493 Loss before tax of the subsidiaries
Rugi sebelum pajak Perusahaan 1.079.007.982.389
933.992.373.082 Loss before tax of the Company
Perbedaan temporer: Temporary differences:
Penyesuaian bunga atas Adjustments in interest
penerapan PSAK 55 66.401.239.184
54.574.671.689 inrelation to adopti on of PSAK55
Penyusutan aset sewa pembiayaan 63.816.454.359
62.699.697.250 Depreciation of leased assets
Beban imbalan pasca kerja 7.035.643.668
7.097.111.249 Post-employment benefits obligation
Beban piutang ragu-ragu 1.221.249.306
1.887.079.044 Provision for doubtful accounts
Penjualan aset tetap -
177.591.016.580 Sales of property, plant and equipment
Cadangan untuk penurunan Allowance for decline recovery
pemulihan nilai persediaan 1.359.743.576
- in value of inventories
Perbedaan penyusutan komersial Difference between commercial
dan fiskal 13.726.993.428
122.222.998.664 and fiscal depreciation expense
Pembayaran sewa pembiayaan 43.957.420.491
43.587.190.437 Payments of finance lease
Jumlah 79.430.429.022 138.039.386.711
Net Perbedaan yang tidak dapat
diperhitungkan menurut fiskal : Permanent differences:
Perubahan efek nilai wajar Change in fai r value of conversion
opsi konversi 106.627.034.793
- option
Kesejahteraan karyawan 3.956.614.230
253.330.951 Personnel expenses
Beban paj ak 724.762.431
421.499.720 Tax expenses
Transportasi 58.683.168
52.957.343 Transportati on
Perjamuan dan sumbangan 879.971
745.874.897 Entertainment and donation
Penghasi lan bunga dikenakan Interest income already subjected
pajak final 5.056.644.879
4.519.807.968 to final tax
Lain-lain -
28.741.556 Others
Jumlah 106.309.569.772 3.017.403.501
Net Rugi sebelum rugi fiskal
Loss before fi scal loss carryforward Perusahaan
893.267.983.595 798.970.389.872
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 2012
1.244.844.829.263 -
2012 2011
1.127.757.550.588 1.347.206.206.619
2011 2010
960.811.258.853 960.811.258.853
2010 2009
539.012.858.824 539.012.858.824
2009 2008
1.122.841.692.742 1.122.841.692.742
2008 Akumulasi rugi fiskal
5.888.536.173.865 4.768.842.406.910
Fiscal loss carryforward