Beban Karyawan 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
- 98 - Pada tanggal 5 Februari 2007, Perusahaan
menerima Surat Keputusan Direktur Jenderal Pajak No. KEP-116WPJ.06BD.062007 tentang
keberatan Perusahaan atas SKPKB No. 000052010407305 tanggal 30 Desember
2005 pajak penghasilan kurang bayar pasal 21 untuk tahun pajak 2004
yang menyatakan bahwa kurang bayar Perusahaan sebesar Rp 1.022.384.685,
sementara menurut Perusahaan adalah nihil. Perusahaan telah membayar sebesar
Rp 1.022.384.685 dan mengajukan banding atas ketetapan tersebut. Perusahaan menerima
Surat Keputusan Pengadilan Pajak
No. Put.23512PPM.VII102010 tertanggal Putusan 24 Mei 2010, yang menetapkan bahwa
jumlah pajak kurang bayar adalah sebesar Rp 186.283.750 dan Perusahaan mendapatkan
lebih bayar sebesar Rp 836.100.936 yang digunakan Perusahaan untuk penyelesaian utang
pajak penghasilan pasal 26 tahun 2008 dan menerima imbalan bunga sebesar
Rp 401.328.449 yang diterima pada tanggal 28 Maret 2012. Atas keputusan pengadilan pajak
tersebut Dirjen Pajak mengajukan peninjauan kembali kepada Mahkamah Agung dengan surat
permohonanmemori peninjauan kembali No. S-7534PJ.072010 tanggal 23 Agustus 2010.
On February 5, 2007, the Company received a Decision Letter
No. KEP-116WPJ.06BD.062007 from the Director General of Taxation regarding
the Company’s objection on SKPKB No.
000052010407305 dated
December 30, 2005 for underpayment of income tax Article 21 for the fiscal year 2004. Based on
the Decision Letter, the Companys underpayment amounted to Rp 1,022,384,685,
while according to the Company, the amount was nil. The Company had paid
Rp 1,022,384,685 and at the same time had filed an appeal to such decision. The Company
received Tax Court Decision Letter No.
Put.23512PPM.VII102010 dated
May 24, 2010, stating that the underpayment amounted to Rp 186,283,750 and the Company
received tax refund amounting to Rp 836,100,936 which was compensated
against Smartel’s tax payable for income tax Article 26 for fiscal year 2008 and received
interest income amounting to Rp 401,328,449 which was received by the Company on March
28, 2012. Based on such tax court decision, the Director General of Taxation filed
review to Supreme Court through letter No. S-7534PJ.072010 dated August 23, 2010.
Pada tanggal 5 Februari 2007, Perusahaan menerima Surat Keputusan Direktur Jenderal
Pajak No. KEP-127WPJ.06BD.062007 tentang keberatan Wajib Pajak atas SKPKB
Pajak Penghasilan pasal 26 yang menetapkan untuk mempertahankan SKPKB
No. 000022040407305 tanggal 30 Desember 2005 untuk tahun pajak 2004 yang
menyatakan bahwa kurang bayar Perusahaan sebesar Rp 4.411.287.397 sementara menurut
Perusahaan adalah nihil. Jumlah tersebut sudah dikompensasikan dengan lebih bayar Pajak
Pertambahan Nilai tahun pajak 2004 dan diakui sebagai “Pajak Dibayar Dimuka”,
Perusahaan mengajukan banding atas keputusan tersebut. Perusahaan menerima
Surat Keputusan Pengadilan Pajak No. Put 25544PPM.VII132010 tertanggal
23 September 2010 yang menetapkan bahwa jumlah kurang bayar adalah nihil. Smartel
menerima pengembalian atas kelebihan pajak tersebut sebesar Rp 4.411.287.397 pada tanggal
3 Desember 2010 dan menerima imbalan bunga sebesar Rp 2.117.417.950 pada tanggal
28 Maret 2012. Atas keputusan pengadilan pajak tersebut Dirjen Pajak mengajukan peninjauan
kembali kepada Mahkamah Agung dengan surat permohonanmemori peninjauan kembali
Nomor S-10416PJ.072010 tanggal 20 Desember 2010.
On February 5, 2007, the Company received a Decision Letter
No. KEP-127WPJ.06BD.062007 from the Director General of Taxation regarding the
Company’s objection on SKPKB No. 000022040407305 dated
December 30, 2005 for underpayment of income tax Article 26 for the fiscal year 2004. Based on
the Decision Letter, the Companys underpayment amounted to Rp 4,411,287,397,
while according to the Company, the amount was nil. The amount has been compensated against
overpayment of value added tax for fiscal year 2004 and recognized as part of “Prepaid Taxes”.
the Company filed an appeal to such decision. the Company received Tax Court Decision Letter
No. Put 25544PPM.VII132010, dated September 23, 2010, stating the payment is nil.
The Company received tax refund amounting to Rp 4,411,287,397 on December 3, 2010 and
received interest income amounting to
Rp 2,117,417,950 on March 28, 2012. Based on such tax court decision, the Director General of
Taxation filed review to Supreme Court through letter No. S-10416PJ.072010 dated December
20, 2010.