Pajak Penghasilan Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 101 - Pada 31 Desember 2013 dan 2012, Perusahaan mempunyai akumulasi rugi fiskal masing-masing sebesar Rp 5.029.436.863.090 dan Rp 5.214.716.846.301. Pada tanggal 31 Desember 2013 dan 2012, Perusahaan mengakui aset pajak tangguhan dari sebagian rugi fiskal tahun berjalan masing-masing sebesar Rp 1.407.949.034.733 dan Rp 1.886.673.874.784. Pada tanggal 31 Desember 2013 dan 2012, pajak tangguhan atas rugi fiskal masing-masing sebesar Rp 3.621.487.828.357 dan Rp 3.328.042.971.517 tidak diakui karena Perusahaan belum memiliki dasar memadai untuk memperkirakan laba kena pajak di masa mendatang yang dapat dikompensasikan. As of December 31, 2013 and 2012, the Company has accumulated fiscal losses carryforward amounting to Rp 5,029,436,863,090 and Rp 5,214,716,846,301, respectively. As of December 31, 2013 and 2012, deferred tax asset has been recognized in respect of the portion of the fiscal loss amounting to Rp 1,407,949,034,733 and Rp 1,886,673,874,784, respectively. No deferred tax asset on unused fiscal losses has been recognized with respect to the remaining Rp 3,621,487,828,357 and Rp 3,328,042,971,517 as of December 31, 2013 and 2012, respectively, since the management believes that it is not probable that future taxable income will be available against which these unused fiscal losses can be utilized. Rekonsiliasi antara manfaat pajak dan hasil perkalian rugi akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax benefit and the amounts computed by applying the effective tax rates to loss before tax is as follows: 2013 2012 Rugi sebelum pajak menurut laporan Loss before tax per consolidated rugi komprehensif konsolidasi 2.708.059.002.617 1.811.605.549.836 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 48.219.147.597 48.219.147.598 a Subsidiary Jurnal eliminasi konsolidasi 145.582.233.816 138.604.802.943 Elimination of consolidation entries Rugi anak perusahaan sebelum pajak 1.365.045.250.496 709.189.600.256 Loss before tax of the subsidiaries Rugi sebelum beban pajak - Perusahaan 1.440.376.838.340 1.192.801.604.925 Loss before tax of the Company Pajak penghasilan dengan tarif yang berlaku 360.094.209.585 298.200.401.231 Tax benefit at effective tax rate Pengaruh pajak: Tax effects of: Perbedaan tetap: Permanent differences: Perubahan efek nilai wajar opsi konversi 12.649.111.816 6.139.102.087 Change in fair value of conversion option Kesejahteraan karyawan 1.393.515.324 1.478.721.527 Personnel expenses Beban pajak 214.739.838 166.189.546 Tax expenses Transportasi 38.906.502 10.041.472 Transportation Perjamuan dan sumbangan 3.684.185 261.255.507 Entertainment and donation Penghasilan bunga dikenakan Interest income already subjected pajak final 2.412.018.820 1.948.234.574 to final tax Lain-lain 8.008.834 30.576.298 Others Bersih 11.895.947.678 6.140.552.311 Net Subjumlah 348.198.261.907 304.340.953.542 Subtotal Aset pajak tangguhan tahun Derecognition of prior years sebelumnya dari rugi fiskal deferred tax asset on yang dihentikan pengakuannya 352.915.156.015 152.692.941.708 fiscal losses Aset pajak tangguhan dari rugi fiskal Unrecognized deferred tax asset tahun berjalan yang tidak diakui 56.018.645.072 - in current year fiscal loss Koreksi atas aset pajak tangguhan dari aset sewaan 27.440.026.966 - Correction of deferred tax asset on leased assets Amortisasi selisih nilai wajar atas Amortization of excess of fair value aset bersih dari anak perusahaan over net book of assets acquired yang diakuisisi 12.054.786.899 24.109.573.798 from subsidiary Manfaat pajak Tax benefit Perusahaan 76.120.779.247 175.757.585.632 The Company Anak perusahaan 249.716.553.145 72.757.435.594 The Subsidiaries Jumlah 173.595.773.898 248.515.021.226 Total