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