Persediaan Inventories Financial Report | Smartfren

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