Imbalan Pasca Kerja Post-Employment Benefits

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