Utang Usaha Trade Accounts Payable

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 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 March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 72 - c. Berdasarkan Mata Uang c. By Currency 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Dolar Amerika Serikat Catatan 42 651.609.421.680 272.187.673.452 U.S. Dollar Note 42 Rupiah 114.014.650.309 125.288.844.644 Rupiah Jumlah 765.624.071.989 397.476.518.096 Total 16. Utang Lain-Lain 16. Other Accounts Payable 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Pihak berelasi 134.941.582 25.969.082 Related parties Pihak ketiga Third parties Samsung Electronics Co., Ltd 242.848.195.009 249.523.866.813 Samsung Electronics Co., Ltd Samsung Telecomunication Indonesia 80.920.115.142 71.541.218.545 Samsung Telecomunication Indonesia PT Infonet Telekomindo 35.755.881.929 34.224.630.435 PT Infonet Telekomindo PT Mora Telematika Indonesia 24.960.597.965 6.366.187.934 PT Mora Telematika Indonesia PT Dian Mentari Pratama 5.564.469.864 14.210.414.112 PT Dian Mentari Pratama Lain-lain masing-masing dibawah Rp 10 Milyar 59.203.647.774 76.360.794.724 Other each below Rp 10 Billion Jumlah pi hak ketiga 449.252.907.683 452.227.112.563 Total third parties Total 449.387.849.265 452.253.081.645 Total Utang lain-lain dalam mata uang asing sebesar Rp 364.338.958.433 dan Rp 368.499.177.156, masing-masing pada tanggal 31 Maret 2015 dan 31 Desember 2014 Catatan 42. Other accounts payable in foreign currencies amounted to Rp 364,338,958,433 and Rp 368,499,177,156, as of March 31, 2015 and December 31, 2014, respectively Note 42. 17. Utang Pajak 17. Taxes Payable 31 Ma re t 2015 31 Desember 2014 March 31, 2015 December 31, 2014 P ajak penghasilan Income taxes Pasal 4 2 3.094.516.088 567.557.176 Article 4 2 Pasal 21 3.867.530.492 4.353.056.747 Article 21 Pasal 23 4.511.417.599 5.001.017.897 Article 23 Pasal 26 40.935.784 1.288.804.917 Article 26 Pajak P ertambahan Nilai - bersih 9.670.796.681 6.363.527.701 VAT - net Total 21.185.196.644 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 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 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 March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 73 - 18. Beban Akrual 18. Accrued Expenses 31 Maret 2015 31 Desember 2014 M arch 31, 2015 December 31, 2014 P enggunaan freku ensi Frequency usage charges Catatan 44 975.759.241.938 891.574.328.062 Note 44 B iaya operasional 445.679.207.655 1.011.062.961.358 Operating expenses S ewa 214.237.223.724 162.552.740.716 Rental B unga dan beban keuangan lainnya 93.375.529.665 40.825.347.719 Interest and other financial charges Lai n-lain 6.354.189.724 2.872.996.547 Others Jum lah 1.735.405.392.706 2.108.888.374.402 Total Beban akrual dalam mata uang asing sebesar Rp 345.339.096.434 dan Rp 833.025.806.794, masing-masing pada tanggal 31 Maret 2015 dan 31 Desember 2014 Catatan 42. Accrued expenses in foreign currency amounted to Rp 345,339,096,434 and Rp 833,025,806,794, as of March 31, 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 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 China Development Bank 4.673.338.485.731 4.431.372.798.265 China Development Bank Dikurangi bagian yang akan jatuh tempo dalam satu tahun: 1.306.710.523.546 1.084.697.156.557 Less current portion: Bagian jangka panjang 3.366.627.962.185 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 dan berjangka waktu 36 bulan. 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 with a term of thirty six 36 months.