Utang Usaha Trade Accounts Payable

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2014 Unaudited and December 31, 2013 Audited and For the Nine-Month Periods Ended September 30, 2014 and 2013 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 69 - b. Berdasarkan Umur b. By Age 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Belum jatuh tempo 58.478.345.106 181.160.031.361 Not yet due Sudah jatuh tempo Past due 1 - 30 hari 109.806.603.104 26.437.446.803 1 - 30 days 31- 60 hari 29.376.988.164 612.601.610 31 - 60 days 61 - 90 hari 15.803.039.839 1.170.319.445 61 - 90 days 91 - 120 hari 617.604.601 175.751.193 91 - 120 days 120 hari 218.179.808.998 226.539.771.061 120 days Jumlah 432.262.389.812 436.095.921.473 Total c. Berdasarkan Mata Uang c. By Currency 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Dolar Amerika Serikat Catatan 41 309.313.333.990 385.698.262.234 U.S. Dollar Note 41 Rupiah 122.949.055.822 50.397.659.239 Rupiah Jumlah 432.262.389.812 436.095.921.473 Total 16. Utang Lain-Lain 16. Other Accounts Payable 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Samsung Electronics Co., Ltd 244.950.599.791 177.972.671.991 Samsung Electronics Co., Ltd Samsung Telecomunication Indonesia 60.740.828.858 7.614.132.046 Samsung Tele comunication Indonesia PT Mora Telematika Indonesia 44.414.729.163 3.408.151.719 PT Mora Telematika Indonesia PT Infonet Telekomindo 33.796.781.217 31.443.074.234 PT Infonet Telekomindo PT Dian Mentari Pratama 12.641.354.555 3.443.030.520 PT Dian Mentari Pratama ZTE Indonesia 3.376.202.398 5.218.871.634 ZTE Indonesia Tata Communications Transformation 2.427.745.600 - Tata Communications Transformation PT Professional Human Resources 2.390.344.357 389.916.383 PT Professional Human Resources PT MNC Network 2.080.285.432 2.190.559.416 PT MNC Network PT Datanet Sistem Integrasi 2.043.126.691 2.596.136 PT Datanet Sistem Integrasi PT Activate Media Nusantara 1.927.470.000 1.964.908.019 PT Activate Media Nusantara Ceragon Networks In c. 1.668.421.880 - Ceragon Networks Inc. PT Visi Nusantara Pratama 1.427.603.309 2.328.298.874 PT Visi Nusantara Pratama PT Human Resources Provider 1.376.553.914 309.780.510 PT Human Resources Provider ZTE Corporation China 1.268.380.940 13.093.323.365 ZTE Corporation China PT Dexter Eurekatama 937.383.885 1.639.825.665 PT Dexter Eurekatama PT Global Informasi Bermutu 725.672.257 1.268.602.560 PT Global Informasi Bermutu PT Star Reachers Indonesia 300.218.836 2.349.620.505 PT Star Reachers Indonesia Dirjen Postel 257.323.475 4.114.463.968 Dirjen Postel PT Pura Ba rutama - 1.688.641.847 PT Pura Barutama Lain-lain masing-masing dibawah Rp 1 Milyar 31.539.215.041 38.390.781.555 Other each below Rp 1 Billion Total 450.290.241.599 298.831.250.947 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2014 Unaudited and December 31, 2013 Audited and For the Nine-Month Periods Ended September 30, 2014 and 2013 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 70 - Utang lain-lain dalam mata uang asing sebesar Rp 349.417.141.111 dan Rp 238.309.568.992, masing-masing pada tanggal 30 September 2014 dan 31 Desember 2013 Catatan 41. Other accounts payable in foreign currencies amounted to Rp 349,417,141,111 and Rp 238,309,568,992, as of September 30, 2014 and December 31, 2013, respectively Note 41. 17. Utang Pajak 17. Taxes Payable 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pajak penghasilan Income taxes Pasal 4 2 604.372.815 567.723.418 Article 4 2 Pasal 21 3.253.971.313 4.324.545.642 Article 21 Pasal 23 6.381.018.899 3.921.444.830 Article 23 Pasal 26 47.193.157 1.280.263.051 Article 26 Pajak Pertambahan Nilai - bersih 11.907.396.957 - VAT - net Total 22.193.953.141 10.093.976.941 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, dengan beberapa pengecualian, sedangkan untuk tahun pajak 2007 dan sebelumnya ketetapan tersebut berakhir paling lama pada akhir tahun pajak 2013. The filing of tax returns is 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, subject to certain exception while for year 2007 and prior years, the time limit will end at the latest on fiscal year 2013. 18. Beban Akrual 18. Accrued Expenses 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Penggunaan frekuensi Frequency usage charges Catatan 43a 818.636.963.747 645.363.802.751 Note 43a Biaya operasional 656.616.959.536 761.503.407.962 Operating expenses Sewa 169.220.241.101 183.412.843.737 Rental Bunga dan beban keuangan lainnya 91.771.527.071 38.035.206.247 Interest and other financial charges Lain-lain 5.941.293.203 2.961.784.623 Others Jumlah 1.742.186.984.658 1.631.277.045.320 Total Beban akrual dalam mata uang asing sebesar Rp 497.247.655.937 dan Rp 594.955.768.198, masing-masing pada tanggal 30 September 2014 dan 31 Desember 2013 Catatan 41. Accrued expenses in foreign currency amounted to Rp 497,247,655,937 and Rp 594,955,768,198, as of September 30, 2014 and December 31, 2013, respectively Note 41.