Pajak Kini Current Tax
Rekonsiliasi antara rugi sebelum pajak menurut laporan laba (rugi) komprehensif konsolidasian dengan akumulasi rugi fiskal Perusahaan adalah sebagai berikut:
A reconciliation between loss before tax per consolidated statements of comprehensive income (loss) and accumulated fiscal losses is as follows:
31 Maret 2014/ 31 Maret 2013/
March 31, 2014 March 31, 2013
Rugi sebelum pajak menurut Loss before tax per consolidated statements
laporan laba (rugi) konsolidasi (10.189.831.759) (408.937.803.100) of comprehensive income (loss)
Depresiasi ata s kelebihan nilai wajar Deprecia tion of excess of fai r value over
dengan nilai tercatat atas aku isisi carrying value of acquired assets from
dari anak perusahaan 12.054.786.899 12.054.786.899 a Subsi diary
Jurnal eliminasi konsolidasi (32.085.127.849) (32.661.648.361) Elimination of consolidation entries
Rugi sebelum pajak anak perusahaan (70.455.400.016) 159.416.647.545 Loss before tax of the subsidiaries
Rugi sebelum pajak Perusahaan (100.675.572.725) (270.128.017.017) Loss before tax of the Company
P erbedaan temporer: Temporary differences:
Penyesuaian bunga atas Adjustments in interest
penerapan PSAK 55 28.220.184.606 20.595.178.856 inrelation to adoption of PS AK55
Penyusutan aset sewa pembiayaan 21.245.935.233 21.272.151.453 Depreciation of leased assets
Perbedaan pe nyusutan komersial Difference between commercia l
dan fiskal 4.235.642.045 (26.314.081.200) and fiscal de preciation expense
Liabilitas imbala n kerja jangka panjang 1.061.429.000 2.247.257.000 Long-term employee benefits l iability
Pembayaran sewa pembiayaan (16.912.629.443) (13.141.180.972) Paymen ts of finance lease
Cadangan kerugian penurunan nilai Provision for receivable impairment
piutang - 1.221.249.305 loss
Pemulihan cadangan untuk Recovery of allowance for decline
penurunan nilai persediaan - (1.359.743.574) in val ue of inventori es
Lain-lain (2.247.670.184) - Others
Jumlah 35.602.891.257 4.520.830.868 Net
P erbedaan yang tidak dapat
diperhitungkan menurut fiskal : Permanent differences:
Kesejahteraan karyawan 1.777.110.504 1.124.621.326 Personnel expenses
Transportasi 51.228.179 29.341.584 Transportation
Perjamuan dan sumbangan 12.085.311 33.211.890 Entertain ment and donation
Beban paj ak 1.004.424 244.445.431 Tax expenses
Penghasi lan bunga dikenakan Interest income already subjected
pajak final (4.903.011.781) (258.884.763) to final tax
Perubahan efek nilai wajar Change in fair value of conversion
opsi konversi (7.279.733.017) 3.258.268.674 option
Jumlah (10.341.316.380) 4.431.004.142 Net
Rugi sebelum rugi fiskal Loss before fiscal loss carryforward
Perusahaan (75.413.997.848) (261.176.182.007) of the Company
A kumulasi rugi fiskal tahun-tahun Fiscal loss carryforward - net of
sebelumnya - setelah penyesuaian adjustment per tax assessment
dengan surat ketetapan pajak dan letter and the Company's
surat keberatan Perusahaan dan objection letter and tax
keputusan pengadilan pajak court decision
2012 (1.244.844.829.263) (1.244.844.829.263) 2012
2011 (1.127.757.550.588) (1.347.206.206.619) 2011
2010 (960.811.258.853) (960.811.258.853) 2010
2009 (539.012.858.824) (539.012.858.824) 2009
2008 - (1.122.841.692.742) 2008
Untuk periode triwulan yang berakhir 31 Maret 2014 dan 2013, Perusahaan mengalami rugi fiskal sehingga tidak terdapat taksiran pajak kini untuk periode tersebut.
For the quarter periods ended March 31, 2014 and 2013, the Company is in a fiscal loss position, hence, no provision for current income tax was recognized.
Perusahaan The Company
Pada tanggal 23 Juli 2013, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar
(SKPLB) No. 00113/406/11/054/13 Pajak
Penghasilan Badan untuk tahun pajak 2011 yang menyatakan rugi fiskal tahun pajak 2011 sebesar Rp 1.127.757.550.588 dan lebih bayar pajak penghasilan badan sebesar Rp 109.915.450. Pada tanggal 31 Juli 2013, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar
(SKPLB) No. 00020/407/11/054/13 Pajak
Pertambahan Nilai Barang dan Jasa untuk masa pajak Desember 2011 yang menyatakan lebih bayar Pajak Pertambahan Nilai Barang dan Jasa sebesar Rp 15.090.201.981. Kedua lebih bayar
tersebut dikompensasikan dengan Surat
Ketetapan Pajak Kurang Bayar (SKPKB) tahun pajak 2011 tanggal 23 Juli 2013 untuk jenis pajak PPh pasal 21, PPh pasal 23, PPh pasal 26, PPh pasal 4(2) dan Surat Tagihan Pajak (STP) periode pajak 2011 PPh pasal 21 dengan
total sebesar Rp 295.609.025 sehingga
pengembalian dana yang diterima adalah sebesar Rp 14.904.508.406 dan telah diterima pada tanggal 10 September 2013.
On July 23, 2013, the Company received Overpayment Tax Assessment Letter (SKPLB) No. 00113/406/11/054/13 for 2011 corporate income tax for the fiscal year, which stated that the Company has taxable loss for fiscal year 2011 amounting to Rp 1,127,757,550,588 and corporate income tax overpayment amounted to Rp 109,915,450. On July 31, 2013, the Company received Overpayment Tax Assessment Letter (SKPLB) No. 00020/407/11/054/13 for December 2011 value added tax for the fiscal year, which stated that the Company has value added tax overpayment amounted to Rp 15,090,201,981.
Both refund were compensated with
underpayment (SKPKB) of 2011 withholding tax Article 21, Article 23, Article 26, Article 4(2) and tax collection letter (STP) of 2011 withholding tax Article 21 totaling to Rp 295,609,025, resulted in refund of Rp 14,904,508,406 and was received on September 10, 2013.
Pada tanggal 5 Februari 2007, Perusahaan menerima Surat Keputusan Direktur Jenderal Pajak No. KEP-116/WPJ.06/BD.06/2007 tentang
keberatan Perusahaan atas SKPKB
No. 00005/201/04/073/05 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.23512/PP/M.VII/10/2010 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
On February 5, 2007, the Company
received a Decision Letter
No. KEP-116/WPJ.06/BD.06/2007 from the
Director General of Taxation regarding
the Company’s objection on SKPKB
No. 00005/201/04/073/05 dated
December 30, 2005 for underpayment of income tax Article 21 for the fiscal year 2004. Based on
the Decision Letter, the Company's
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.23512/PP/M.VII/10/2010 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
kembali kepada Mahkamah Agung dengan surat
permohonan/memori peninjauan kembali
No. S-7534/PJ.07/2010 tanggal 23 Agustus 2010.
Director General of Taxation filed
review to Supreme Court through letter No. S-7534/PJ.07/2010 dated August 23, 2010. Pada tanggal 5 Februari 2007, Perusahaan
menerima Surat Keputusan Direktur Jenderal
Pajak No. KEP-127/WPJ.06/BD.06/2007
tentang keberatan Wajib Pajak atas SKPKB
Pajak Penghasilan pasal 26 yang
menetapkan untuk mempertahankan SKPKB
No. 00002/204/04/073/05 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 25544/PP/M.VII/13/2010 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
permohonan/memori peninjauan kembali
Nomor S-10416/PJ.07/2010 tanggal
20 Desember 2010.
On February 5, 2007, the Company
received a Decision Letter
No. KEP-127/WPJ.06/BD.06/2007 from the Director General of Taxation regarding the
Company’s objection on SKPKB
No. 00002/204/04/073/05 dated
December 30, 2005 for underpayment of income tax Article 26 for the fiscal year 2004. Based on
the Decision Letter, the Company's
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 25544/PP/M.VII/13/2010, 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-10416/PJ.07/2010 dated December 20, 2010.
PT Smart Telecom (Smartel), Entitas anak PT Smart Telecom (Smartel), a subsidiary
Pada tanggal 2 Agustus 2013, Smartel, menerima Surat Ketetapan Pajak Lebih Bayar
(SKPLB) No. 00076/406/11/092/13 Pajak
Penghasilan Badan untuk tahun pajak 2011 yang menyatakan rugi fiskal tahun pajak 2011 sebesar Rp 803.485.852.032 dan lebih bayar pajak penghasilan badan sebesar Rp 10.832.361.341. Lebih bayar tersebut dikompensasikan dengan Surat Ketetapan Pajak Kurang Bayar (SKPKB) tahun pajak 2011 tanggal 2 Agustus 2013 untuk jenis pajak PPh pasal 21 dan PPh pasal 23 dengan total sebesar Rp 713.367.022 sehingga pengembalian dana yang diterima adalah sebesar Rp 10.118.994.319 dan telah diterima pada tanggal 6 September 2013.
On August 2, 2013, Smartel, received
Overpayment Tax Assessment Letter (SKPLB) No. 00076/406/11/092/13 on Corporate Income Tax for the fiscal year, which stated that Smartel 2011 taxable loss for fiscal year 2011 amounted to Rp 803,485,852,032 and corporate income tax overpayment amounted to Rp 10,832,361,341.
That refund was compensated with
underpayment (SKPKB) of 2011 withholding tax Article 21 and Article 23 totaling Rp 713,367,022, resulted in refund of Rp 10,118,994,319 and was received on September 6, 2013.
Pajak Tangguhan Deferred Tax
Rincian aset (liabilitas) pajak tangguhan
Perusahaan adalah sebagai berikut:
The details of the Company’s deferred tax assets (liabilities) are as follows:
Dikreditkan
(dibebankan) ke Amortisasi selisih nil ai wajar laporan atas aset bersih dari laba rugi/ anak perusahaan yang
Credite d diakuisisi/
(charged) to Amortization of excess consolidated of fair value over
31 Desember/ statement of net book value of a ssets 31 Maret/
December 31, 2013 comprehensive loss acquired from subsidiary March 31, 2014
Aset (kewajiban) pajak Deferred tax assets
tangguhan: (liabilities):
Rugi fiskal 351.987.258.683 18.853.499.462 - 370.840.758.145 Fiscal loss
Depresiasi aset sewa pembiayaan 111.870.793.696 5.311.483.808 - 117.182.277.504 Depreciation of leased assets Liabilitas imbalan kerja jangka panjang 20.553.015.250 265.357.250 - 20.818.372.500 Long-term employee benefit liability
Cadangan kerugian penurunan Allowance receivable
nilai piutang 7.742.886.366 - - 7.742.886.366 impai rment
Cadangan kerugian penurunan Allowance for decline
nilai persediaan 339.935.893 - - 339.935.893 in value of inventory
Pembayaran aset sewa Payments of finance
pembi ayaan (76.417.258.660) (4.228.157.361) - (80.645.416.021) leases
Penyusutan aset tetap (113.666.203.376) 1.058.910.511 - (112.607.292.865) Depreciation of fixed assets
Penyesuaian bunga obligasi Adjustment in bonds interest
atas penerapan PSAK 55 76.670.697.569 7.055.046.152 - 83.725.743.721 in relation to adoption of PSAK 55 Lain-lain 561.917.546 (561.917.546) - - Others
Jumlah 379.643.042.967 27.754.222.276 - 407.397.265.243 Total
Selisih nilai wajar atas aset bersi h Excess of fair value over net book
dari anak perusahaan yang value of assets acquired from
diakuisisi (109.097.675.364) - 1 5.068.483.624 (94.029.191.740) subsidiary
Aset pajak tangguhan anak perusahaan 745.035.828.095 (31.527.060.204) - 713.508.767.891 Deferred tax assets of the subsidiaries Jumlah 1.015.581.195.698 (3.772.837.928) 15.068.483.624 1.026.876 .841.394 Total
Dikreditkan
(dibebankan) ke Amortisasi selisih nil ai wajar laporan atas aset bersih dari laba rugi/ anak perusahaan yang
Credite d diakuisisi/
(charged) to Amortization of excess consolidated of fair value over
31 Desember/ statement of net book value of a ssets 31 Desember/
December 31, 2012 comprehensive loss acquired from subsidiary December 31, 2013
Aset (kewajiban) pajak Deferred tax assets
tangguhan: (liabilities):
Rugi fiskal 471.668.468.696 (119.681.210.013) - 351.987.258.683 Fiscal loss
Depresiasi aset sewa pembiayaan 118.038.669.209 (6.167.875.513) - 111.870.793.696 Depreciation of leased assets Liabilitas imbalan kerja jangka panjang 18.526.684.998 2.026.330.252 - 20.553.015.250 Long-term employee benefit liability
Cadangan kerugian penurunan Allowance receivable
nilai piutang 7.112.064.025 630.822.341 - 7.742.886.366 impai rment
Cadangan kerugian penurunan Allowance for decline
nilai persediaan 339.935.893 - - 339.935.893 in value of inventory
Pembayaran aset sewa Payments of finance
pembi ayaan (61.563.386.857) (14.853.871.803) - (76.417.258.660) leases
Penyusutan aset tetap (140.386.846.679) 26.720.643.303 - (113.666.203.376) Depreciation of fixed assets
Penyesuaian bunga obligasi Adjustment in bonds interest
atas penerapan PSAK 55 53.521.102.282 23.149.595.287 - 76.670.697.569 in relation to adoption of PSAK 55 Lain-lain 561.917.546 - - 561.917.546 Others
Jumlah 467.818.609.113 (88.175.566.146) - 379.643.042.967 Total
Selisih nilai wajar atas aset bersi h Excess of fair value over net book
dari anak perusahaan yang value of assets acquired from
diakuisisi (121.152.462.263) - 1 2.054.786.899 (109.097.675.364) subsidiary
Aset pajak tangguhan anak perusahaan 495.319.274.950 249.716.553.145 - 745.035.828.095 Deferred tax assets of the subsidiaries Jumlah 841.985.421.800 161.540.986.999 12.054.786.899 1.015.581 .195.698 Total
Pada tanggal 31 Maret 2014 dan 31 Desember 2013, Perusahaan mempunyai akumulasi rugi
fiskal masing-masing sebesar Rp
3.947.840.495.376 dan Rp 5.029.436.863.090. Pada tanggal 31 Maret 2014 dan 31 Desember
2013, Perusahaan mengakui aset pajak
tangguhan dari sebagian rugi fiskal tahun
berjalan masing-masing sebesar Rp
1.483.363.032.581 dan Rp 1.407.949.034.733. Pada tanggal 31 Maret 2014 dan 31 Desember 2013, pajak tangguhan atas rugi fiskal masing- masing sebesar Rp 2.464.477.462.795 dan Rp 3.621.487.828.357 tidak diakui karena Perusahaan belum memiliki dasar memadai untuk memperkirakan laba kena pajak di masa mendatang yang dapat dikompensasikan.
As of March 31, 2014 and December 31, 2013, the Company has accumulated fiscal losses carryforward amounting to Rp 3,947,840,495,376 and Rp 5,029,436,863,090, respectively. As of March 31, 2014 and December 31, 2013, deferred tax asset has been recognized in respect of the portion of the fiscal loss amounting to Rp 1,483,363,032,581 and Rp 1,407,949,034,733, respectively. No deferred tax asset on unused fiscal losses has
been recognized with respect to the
remaining Rp 2,464,477,462,795 and
Rp 3,621,487,828,357 as of March 31, 2014 and December 31, 2013, respectively, since the management believes that it is not probable that future taxable income will be available against which these unused fiscal losses can be utilized. Rekonsiliasi antara manfaat (beban) pajak dan
hasil perkalian rugi akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax benefit (expense) and the amounts computed by applying the effective tax rates to loss before tax is as follows:
31 Maret 2014/ 31 Maret 2013/ March 31, 2014 March 31, 2013
Rugi sebelum pajak menurut laporan Loss before tax per consolidated
laba (rugi) komprehensif konsolidasi (10.189.831.759) (408.937.803.100) statements of comprehensive income (loss) Depresiasi atas kelebihan nilai wajar Depreciation of excess of fair value over
dengan nilai tercatat atas akuisisi carrying value of acquired assets from
dari anak perusahaan 12.054.786.899 12.054.786.899 a Subsidiary
Jurnal eliminasi konsolidasi (32.085.127.849) (32.661.648.361) Elimination of consol idation entries Rugi anak perusahaan sebelum pajak (70.455.400.016) 159.416.647.545 Loss before tax of the subsidiaries Rugi sebelum beban pajak - Perusahaan (100.675.572.725) (270.128.017.017) Loss before tax of the Company Pajak penghasilan dengan tarif
yang berlaku (25.168.893.181) (67.532.004.254) Tax benefit at effective tax rate
Pengaruh pajak: Tax effects of:
Perbedaan tetap: Permanent differences:
Kesejahteraan karyawan 444.277.626 281.155.332 Personnel expenses Transportasi 12.807.045 7.335.396 Transportation
Perjamuan dan sumbangan 3.021.328 8.302.973 Entertainment and donation Beban pajak 251.106 61.111.358 Tax expenses
Penghasilan bunga dikenakan Interest income already subjected
pajak final (1.225.752.945) (64.721.191) to final tax
Perubahan efek nilai wajar opsi konversi (1.819.933.255) 814.567.169 Change in fair value of conversion option Bersih (2.585.329.095) 1.107.751.037 Net
Subjumlah (27.754.222.276) (66.424.253.217) Subtotal
Aset pajak tangguhan tahun Derecognition of prior year's
sebelumnya dari rugi fiskal deferred tax asset on
yang dihenti kan pengakuannya - 32.805.312.257 fiscal losses
Amortisasi selisih nilai wajar atas Amortization of excess of fair value
aset bersih dari anak perusahaan over net book of assets acquired
yang diakuisisi (15.068.483.624) (3.013.696.724) from subsidiary
Manfaat pajak Tax benefit
Perusahaan (42.822.705.900) (36.632.637.684) The Company Anak perusahaan 31.527.060.204 (16.722.753.981) The Subsidiaries Jumlah (11.295.645.696) (53.355.391.665) Total