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CASH AND CASH EQUIVALENTS AT THE KAS DAN SETARA KAS AKHIR TAHUN 915.087.107.062 141.301.222.795 END OF THE YEAR
7. Pajak Dibayar Dimuka Prepaid Taxes
2013 2012
Pajak penghasilan Income tax Pasal 22 50.231.369.001 18.723.307.000 Article 22 Pasal 23 305.098.687 121.488.503 Article 23 Pasal 28A Article 28A
2012 18.738.518.666 - 2012 2011 - 10.896.043.627 2011
Pajak pertambahan nilai - bersih 164.126.088.527 151.438.515.192 Value added tax - net Jumlah 233.401.074.881 181.179.354.322 Total
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)
Perusahaan The Company
Pada tanggal 12 Februari 2013, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) Pajak Pertambahan Nilai barang dan jasa untuk masa pajak tahun 2010 sebesar Rp 277.664.904. SKPKB tersebut telah dilunasi pada tanggal 7 Maret 2013.
On February 12, 2013, the Company received underpayment Tax Assessment Letter (SKPKB) of 2010 of value added tax amounting to Rp 277,664,904. The SKPKB has been fully paid on March 7, 2013.
PT Smart Telecom (Smartel), Entitas anak PT Smart Telecom (Smartel), a subsidiary
Pada tanggal 29 Juni 2012, Smartel menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) Pajak Pertambahan Nilai untuk masa pajak tahun 2010 dengan total sebesar Rp 100.184.227 yang telah dilunasi pada tanggal 12 Juli 2012.
On June 29, 2012, Smartel received Underpayment Tax Assessment Letter (SKPKB) for underpayment of Value Added Tax for the fiscal year 2010 amounting to Rp 100,184,227 which was paid on July 12, 2012.
Pada tanggal 29 Juni 2012, Smartel menerima Surat Tagihan Pajak (STP) Pajak Pertambahan Nilai No.00115/107/10/092/12 untuk masa pajak tahun 2010 sebesar Rp 5.592.222 yang telah dilunasi pada tanggal 12 Juli 2012.
On June 29, 2012, Smartel received Tax Collection Letter (STP) for underpayment of Value Added Tax No. 00115/107/10/092/12 for the fiscal year 2010 amounting to Rp 5,592,222 which was paid on July 12, 2012.
Pada tanggal 29 Juni 2012, Smartel menerima Surat Tagihan Pajak (STP) Pajak Pertambahan Nilai atas Pemanfaatan Jasa Kena Pajak dari Luar Daerah Pabean No. 00011/177/10/092/12 untuk masa pajak tahun 2010 sebesar Rp 6.509.118 yang telah dilunasi pada tanggal 12 Juli 2012.
On June 29, 2012, Smartel received Tax Collection Letter (STP) for underpayment of Value Added Tax on Consumption of taxable service from outside customs area No. 00011/177/10/092/12 for the fiscal year 2010 amounting RP 6,509,118 which has been paid on July 12, 2012.
Smartel telah ditetapkan sebagai Wajib Pajak Patuh sampai dengan tahun pajak 2011, sehingga berhak atas pengembalian pendahuluan kelebihan pajak. Pada tanggal 30 Maret 2012, Smartel menerima Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak (SKPPKP) No. 00013/SKPPKP/ WPJ.06/KP.1203/2012 Pajak Pertambahan Nilai Masa Pajak Januari 2011 sampai dengan Desember 2011 sebesar Rp 110.574.195.089 yang telah diterima oleh Smartel pada tanggal 30 April 2012.
Smartel obtained a tax facility as golden tax payer valid till fiscal year of 2011, hence, Smartel was entitled to have preliminary refund of tax overpayment. On March 30, 2012, Smartel received advanced tax overpayment refund decree (SKPPKP) No. 00013/SKPPKP/ WPJ.06/KP.1203/2012 for VAT refund period January 2011 up to December 2011 amounting Rp 110,574,195,089 which was received by Smartel on April 30, 2012.
Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain)
For the Years Ended December 31, 2013 and 2012 (Figures are Presented in Rupiah, unless Otherwise Stated)
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 27714/PP.M.IV/12/2010 tanggal 6 Desember 2010,
No. Put 27715/PP.M.IV/12/2010
tanggal 6 Desember 2010,
No. Put 27716/PP.M.IV/12/2010
tanggal 6 Desember 2010, No. Put 27717/PP.M.IV/12/2010, tanggal 6 Desember 2010,
No Put 27718/PP.M.IV/12/2010,
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 permohonan/memori peninjauan kembali No.S-2072/PJ.07/2011 tanggal 1 April 2011, No.S-2113/PJ.07/2011 tanggal 4 April 2011, No.S-2114/PJ.07/2011 tanggal 4 April 2011, No.S-2133/PJ.07/2011 tanggal 4 April 2011, No.S-2134/PJ.07/2011 tanggal 4 April 2011. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Smartel belum menerima keputusan atas peninjauan kembali tersebut.
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 27714/PP.M.IV/12/2010 dated
6 December 2010, No. Put 27715/PP.M.IV/12/2010 dated
6 December 2010, No Put 27716/PP.M.IV/12/2010 dated
6 December 2010, No. Put 27717/PP.M.IV/12/2010 dated
6 December 2010, No. Put 27718/PP.M.IV/12/2010 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-2072/PJ.07/2011 dated April 1 2011, No.S-2113/PJ.07/2011 dated
April 4, 2011, No.S-2114/PJ.07/2011 dated April 4, 2011, No.S-2133/PJ.07/2011 dated April 4, 2011, No.S-2134/PJ.07/2011 dated April 4, 2011. As of the date of completion of the consolidated financial statement, Smartel has not received the decision on those review.