PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan
31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir
30 September 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 September 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended
September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 59 - dalam asuransi properti Grup Catatan 10.
Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian atas aset yang diasuransikan.
Management believes that the insurance coverage is adequate to cover possible losses on
the assets insured.
Pada tanggal 30 September 2015 dan 31 Desember 2014, nilai persediaan masing-
masing sebesar nihil dan Rp 273.806.200.406 milik entitas anak digunakan sebagai jaminan
atas perolehan pinjaman dari CDB namun tidak dibatasi penggunaannya Catatan 21.
As of September 30, 2015 and December 31, 2014, the inventories, amounting to nil and Rp
273,806,200,406, respectively, owned by one of the subsidiaries, are used as collateral for the
loan obtained from CDB but the usage is not restricted Note 21.
7. Pajak Dibayar Dimuka
7. Prepaid Taxes
30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014
Pajak penghasilan Income tax
Pasal 22 15.629.936.000
85.260.011.000 Article 22
Pasal 23 119.067.679
130.260.317 Article 23
Pasal 28A Article 28A
2014 85.371.190.738
- 2014
2013 199.132.840
50.431.875.814 2013
Pajak pertambahan nilai - bersih 146.783.313.464
34.227.959.243 Value added tax - net
Jumlah 248.102.640.721 170.050.106.374
Total
Perusahaan The Company
Pada tanggal 30 Juni 2015, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar
SKPKB PPN untuk masa Januari sampai dengan November 2012 yang menyatakan total
kurang bayar dan sanksi administrasi dengan total sebesar Rp 837.502.040. Kurang bayar ini
dikompensasikan sebesar Rp 115.328.291 dengan Surat Perintah Membayar Kelebihan
Pajak SPMKP atas Surat Ketetapan Pajak Lebih Bayar SKPLB Pajak Penghasilan Badan
tahun pajak 2013 tertanggal 27 Juli 2015 Catatan 37 dan sisanya telah dilunasi pada
tanggal 30 Juli 2015. On June 30, 2015, the Company received
Underpayment Tax Assessment Letter SKPKB for January to November 2012 value added tax
which stated underpayment and administrative fines totally amounted to Rp 837,502,040. This
underpayment was compensated amounting
Rp 115,328,291 with Tax Overpayment Refund Order SPMKP upon Overpaid Tax Assessment
Letter SKPLB of 2013 corporate income tax dated July 27, 2015 Note 37 and the remaining
amount was paid on July 30, 2015.
Pada tanggal 28 Maret 2014, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar
SKPLB No. 000154071205414 Pajak Pertambahan Nilai untuk masa pajak Desember
2012 yang menyatakan lebih bayar Pajak Pertambahan Nilai Barang dan Jasa sebesar
Rp 108.693.342.657. Lebih bayar ini dikompensasikan dengan Surat Ketetapan Pajak
Kurang Bayar SKPKB PPN dan Surat Tagihan Pajak STP untuk jenis pajak PPN dan Pajak
On March 28, 2014, the Company received Overpayment Tax Assessment Letter SKPLB
No. 000154071205414 for December 2012 Value Added Tax, which stated that the Company
has tax overpayment amounted to
Rp 108,693,342,657. This overpayment was compensated with Underpayment Tax
Assessment Letter SKPKB of Value Added Tax and Tax Collection Letter STP value added tax
and Article 23 totaling to Rp 156,725,763,
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan
31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir
30 September 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 September 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended
September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 60 - Penghasilan Pasal 23 dengan total sebesar
Rp 156.725.763 sehingga pengembalian dana yang diterima adalah sebesar Rp 108.536.616.894
dan telah diterima pada tanggal 29 April 2014. resulted in refund of Rp 108,536,616,894 which
was received on April 29, 2014.
Pada tanggal 11 April 2014, Perusahaan menerima SKPKB Pajak Pertambahan Nilai
Barang dan Jasa untuk masa pajak Januari sampai November 2011 sebesar
Rp 1.019.269.744 dan telah dilunasi pada tanggal 30 April 2014.
On April 11, 2014, the Company received SKPKB for the period January to November 2011
Value Added Tax amounting to Rp 1,019,269,744 which was paid on
April 30, 2014.
PT Smart Telecom Smartel, Entitas anak PT Smart Telecom Smartel, a subsidiary
Pada tanggal 24 Maret 2014, Smartel menerima SKPLB No. 000634071209214 Pajak
Pertambahan Nilai untuk masa pajak Desember 2012 yang menyatakan lebih bayar tahun 2012
sebesar Rp 7.335.527.481 dan telah diterima pada tanggal 28 April 2014.
On March 24, 2014, Smartel received SKPLB No. 000634071209214 for December 2012
value added tax, which stated that the Company has tax overpayment amounting to
Rp 7,335,527,481 which was received on April 28, 2014.
Pada tahun 2008, Smartel menerima beberapa Surat Ketetapan Pajak SKP yang menetapkan
kurang bayar atas beberapa jenis pajak sebesar Rp 17.442.391.142 untuk tahun pajak 1999
sampai dengan 2006 dan lebih bayar atas PPN sebesar Rp 3.952.041.102 untuk tahun pajak
2004 dan 2005. Smartel telah melakukan penyetoran atas pajak kurang bayar tersebut
sebesar Rp 4.422.792.248 dan sisanya dengan pemindahbukuan dari lebih bayar PPN dan diakui
sebagai “Pajak dibayar dimuka”. Smartel mengajukan banding atas Surat Ketetapan Pajak
Kurang Bayar SKPKB tersebut. Smartel menerima Surat Keputusan Pengadilan
Pajak No. Put 27714PP.M.IV122010 tanggal 6 Desember 2010,
No. Put 27715PP.M.IV122010
tanggal 6 Desember 2010, No. Put 27716PP.M.IV122010
tanggal 6 Desember 2010, No. Put 27717PP.M.IV122010,
tanggal 6 Desember 2010, No Put 27718PP.M.IV122010,
tanggal 6 Desember 2010, dengan menetapkan total pengembalian lebih bayar sebesar
Rp 13.962.309.964. Pada tanggal 16 Februari 2011, Smartel menerima hasil
banding tersebut sebesar Rp 13.962.309.964 berserta imbalan bunganya sebesar Rp
6.142.447.917. Atas keputusan pengadilan pajak tersebut Dirjen Pajak mengajukan peninjauan
kembali kepada Mahkamah Agung dengan surat permohonanmemori
peninjauan kembali No.S-2072PJ.072011
tanggal 1 April 2011, No.S-2113PJ.072011 In 2008, Smartel received several Tax
Assessment Letters SKP regarding underpayments of several tax obligations totaling
to Rp 17,442,391,142 for fiscal years 1999 to 2006 and overpayment of VAT totaling to
Rp 3,952,041,102 for fiscal years 2004 and 2005. Smartel settled the underpayment through cash
payment amounting to Rp 4,422,792,248 and the remaining balance was offset against
the VAT overpayment and recorded as “Prepaid Tax”. Smartel filed an Appeal on these under
payment tax assessments and recorded as part of prepaid taxes. Smartel
received Tax Court Decision Letter No. Put 27714PP.M.IV122010 dated
6 December 2010, No. Put 27715PP.M.IV122010 dated
6 December 2010, No Put 27716PP.M.IV122010 dated
6 December 2010, No. Put 27717PP.M.IV122010 dated
6 December 2010, No. Put 27718PP.M.IV122010 dated
6 December 2010, stating overpayment amounting to Rp 13,962,309,964. On
February 16, 2011, Smartel received the refund from such appeal amounting to
Rp 13,962,309,964 and its interest amounting to Rp 6,142,447,917. Based on such tax court
decision, the Director General of Taxation filed review to Supreme Court with review letter No. S-
2072PJ.072011 dated April 1 2011, No.S-2113PJ.072011 dated
April 4, 2011, No.S-2114PJ.072011 dated April 4, 2011, No.S-2133PJ.072011 dated