Januari 2010/December 31,
STATEMENTS Years Ended
13. UTANG BANK PIHAK KETIGA (lanjutan) BANK LOANS THIRD PARTIES (continued) Suku bunga tahunan dari berbagai fasilitas utang
bank di atas adalah sebagai berikut:
The above bank loan facilities bear annual interest as follows:
2011 2010
Rupiah Rupiah
Utang bank sindikasi 9,87% 9,87%-10,35% Syndicated bank loan
Utang bank pesertaclub deal 8,39%-10,25% - Club deal bank loan
Pinjaman berjangka Time loan revolving
PT Bank Central Asia Tbk. 9,75%-10,00% 10,25%-11,25% PT Bank Central Asia Tbk.
Pinjaman modal kerja Working capital loan
PT Bank UOB Indonesia 9,50%-10,29% - PT Bank UOB Indonesia
Cerukan: Overdrafts
PT Bank Central Asia Tbk. 10,25%-11,25% 10,25%-11,25% PT Bank Central Asia Tbk.
Dolar Amerika Serikat US Dollar
Utang bank sindikasi 3,97%-4,06% 3,90%-6,50% Syndicated bank loan
Utang bank pesertaclub deal 3,35%- 3,64% - Club deal bank loan
Term loan Term loan
PT Bank ANZ Indonesia 3,40% 3,33%-4,20% PT Bank ANZ Indonesia
Citibank N.A 3,23%-3,39% 2,39%-3,33% Citibank N.A
Import invoice financing Import invoice financing
Standard Chartered Bank, Indonesia 3,30%-3,70% 3,60%-4,30% Standard Chartered Bank, Indonesia
JP Morgan Chase Bank, N.A. 3,20%-3,34% 3,26%-3,65% JP Morgan Chase Bank, N.A.
Pinjaman modal kerja Working capital loan
The Bank of Tokyo-Mitsubishi UFJ, Ltd 3,20%-3,75% 3,25%-3,75% The Bank of Tokyo-Mitsubishi UFJ, Ltd
14. UTANG USAHA 14. TRADE PAYABLES
2011 2010
Pihak berelasi (Catatan 26) Related parties (Note 26)
Rupiah Rupiah
PT Skybee Tbk. - 3.160.775.000 PT Skybee Tbk.
PT Triyakom - - PT Triyakom
Total pihak berelasi - 3.160.775.000 Total related parties
Pihak ketiga Third parties
Rupiah 16.628.612.104 53.161.519.043 Rupiah
Dolar Amerika Serikat US Dollar
Sony Ericsson Mobile Sony Ericsson Mobile
Communications AB, Swedia Communications AB, Sweden
($AS2.539.506 dan $AS3.058.120 (US$2,539,506 and US$3,058,120
pada tahun 2011 dan 2010) 23.028.240.408 27.495.556.919 in 2011 and 2010)
HTC Corporation HTC Corporation
Taiwan Taiwan
(AS$10.349.400) 93.848.359.200 - (US$10,349,400)
Hewlett Packard Hewlett Packard
Singapura Singapore
(AS$9.510.592) 86.242.048.256 - (US$9,510,592)
Homecast Co., Ltd Homecast Co., Ltd
Korea Selatan South Korea
(AS$705.376) 6.396.345.034 - (US$705,376)
PT Nadira Intermedia PT Nadira Media
The original consolidated financial statements included herein are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain)
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah Unless Otherwise Stated)
64
14. UTANG USAHA (lanjutan) 14. TRADE PAYABLES (continued)
2011 2010
Pihak ketiga (lanjutan) Third parties (continued)
Dolar Amerika Serikat (lanjutan) US Dollar (continued)
Lain-lain, masing-masing
di bawah Rp1 miliar Others, each below Rp1 billion
$AS167.359 dan $AS58.489 (US$167,359 and US$58,489
pada tahun 2011 dan 2010) 1.517.613.384 525.875.564 in 2011 and 2010)
217.712.859.061 41.283.908.467
Total pihak ketiga 234.341.471.165 94.445.427.510 Total third parties
Total utang usaha 234.341.471.165 97.606.202.510 Total trade payables
Akun ini pada umumnya merupakan liabilitas kepada para pemasok atas pembelian barang dagang.
This account mainly represents payables to suppliers for purchases of inventories.
Seluruh utang usaha tersebut adalah tanpa jaminan.
All trade payables are unsecured by any collateral.
Pada tanggal 31 Desember 2011 dan 2010, utang usaha pihak ketiga - lainnya dalam Rupiah masing- masing sebesar Rp4.412.539.016 dan Rp9.627.325.062 merupakan uang muka pembelian yang diterima dari para pedagang eceran sehubungan dengan pesanan barang ke Perusahaan.
As of December 31, 2011 and 2010, trade payables - third parties - others in Rupiah
amounting to Rp4,412,539,016 and
Rp9,627,325,062, respectively, represent advances received from retailers in connection with their orders of goods from the Company.
Menurut manajemen Perusahaan dan Entitas anak, seluruh utang usaha pada tanggal 31 Desember 2011 dan 2010 akan dilunasi dalam waktu 90 hari.
Based on the Company’s and Subsidiaries’ management, all trade payables as of December 31, 2011 and 2010 are payable within 90 days.
15. PERPAJAKAN 15. TAXATION
a. Utang pajak: a. Taxes payables:
2011 2010
Pajak penghasilan: Income taxes:
Pasal 21 1.103.022.250 54.651.042 Article 21
Pasal 23 500.821.549 411.408.743 Article 23
Pasal 26 - 134.410.980 Article 26
Pasal 29 29.718.999.339 - Article 29
Pajak Pertambahan Nilai 2.341.651.871 - Value Added Tax
Utang pajak penghasilan
Entitas anak Subsidiary’s overseas income
di luar negeri 4.813.150.944 7.955.272.764 tax payable
Goods and service tax 3.356.356.523 2.896.729.371 Goods and service tax Total utang pajak 41.834.002.476 11.452.472.900 Total taxes payable
The original consolidated financial statements included herein are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain)
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah Unless Otherwise Stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
b. Manfaat (beban) pajak penghasilan badan menurut laporan laba rugi komprehensif konsolidasian:
b. Corporate income tax benefit (expense) per consolidated statements of comprehensive income:
2011 2010
Beban pajak penghasilan - Corporate income tax expenses
tahun berjalan - current
Perusahaan (112.016.466.750) (67.798.879.000) Company
Entitas anak (5.232.331.207) (8.095.048.290) Subsidiary
Beban pajak penghasilan - Consolidated corporate income tax
kini konsolidasian (117.248.797.957) (75.893.927.290) expenses - current
Manfaat (beban) pajak Corporate income tax benefit
penghasilan - tangguhan (expenses) - deferred
Perusahaan 2.035.138.563 306.343.189 Company
Entitas anak - 789.807 Subsidiary
Manfaat pajak penghasilan - Consolidated corporate income
tangguhan konsolidasian 2.035.138.563 307.132.996 tax benefit - deferred
Beban pajak penghasilan Corporate income tax expenses
Perusahaan (109.981.328.187) (67.492.535.811) Company
Entitas anak (5.232.331.207) (8.094.258.483) Subsidiary
Beban pajak penghasilan
badan - neto (115.213.659.394) (75.586.794.294) Corporate income tax expense - net c. Rekonsiliasi antara laba sebelum beban pajak
penghasilan badan seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian, dan penghasilan kena pajak untuk tahun yang berakhir pada tanggal- tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut:
c. Reconciliation between income before corporate income tax expense as shown in the consolidated statements of comprehensive income, and the taxable income for the years ended December 31, 2011 and 2010 is as follows:
2011 2010
Laba sebelum beban pajak
penghasilan badan menurut Income before corporate income
laporan laba rugi tax expense per consolidated
komprehensif konsolidasi 418.222.400.913 279.975.654.422 statements of comprehensive income
Laba Entitas anak sebelum Subsidiary’s income before income
beban pajak penghasilan (30.355.487.301) (51.075.103.598) tax expenses
Laba Perusahaan sebelum beban
pajak penghasilan 387.866.913.612 228.900.550.824 Income before income tax expenses
Beda temporer Temporary differences
Estimasi kewajiban imbalan Estimated liabilities for employees’
kerja karyawan 5.566.514.081 3.247.374.364 benefits
Cadangan penurunan nilai 1.836.685.404 563.337.724 Allowance for impairment
Cadangan penurunan Provision for decline in value
nilai persediaan 1.273.883.462 690.669.743 of inventories
Laba atas penjualan aset tetap 199.699.035 288.701.858 Gain on sale of fixed assets
The original consolidated financial statements included herein are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain)
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah Unless Otherwise Stated)
66
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
2011 2010
Beda tetap Permanent differences
Dividen Entitas anak di Dividend from a foreign Subsidiary
luar negeri (Catatan 4) 40.170.150.000 14.276.241.290 (Note 4)
Jamuan dan sumbangan 6.445.531.958 4.893.344.241 Representation and donation
Beban pajak 6.182.963.839 21.852.089.565 Tax expenses
Beban yang tidak dapat
dikurangkan 2.083.835.955 3.049.536.632 Non-deductible expenses
Beban bunga yang tidak dapat
dikurangkan 146.545.759 289.325.384 Non-deductible interest expense
Penyusutan aset tetap 126.678.060 65.917.969 Depreciation of fixed assets
Pendapatan yang dikenakan pajak
penghasilan final Income subject to final tax
Bunga (578.296.065) (1.189.443.760) Interest
Sewa (2.519.010.319) (2.167.418.665) Rent
Taksiran penghasilan kena pajak 448.065.867.050 271.195.516.236 Taxable income
Taksiran penghasilan kena pajak Perusahaan untuk tahun yang berakhir 31 Desember 2010 telah sesuai dengan Surat Pemberitahuan (SPT) Tahunan yang disampaikan ke Kantor Pajak.
The Company’s estimated taxable income for the year ended December 31, 2010 was consistent with the Annual Income Return (SPT) submitted to the Tax Office.
d. Perhitungan utang pajak penghasilan (tagihan pajak penghasilan) adalah sebagai berikut:
d. The computation of corporate income tax payable (claims for tax refund) is as follows:
2011 2010
Beban pajak penghasilan Corporate income tax expense
badan - kini - current year
Perusahaan 112.016.466.750 67.798.879.000 Company
Entitas anak 5.232.331.207 8.095.048.290 Subsidiary
Total beban pajak Total income tax expenses
penghasilan menurut per consolidated
laporan laba rugi konsolidasian 117.248.797.957 75.893.927.290 statements of income
Pembayaran pajak
penghasilan di muka Prepayments of income taxes
Perusahaan The Company
Pasal 22 82.002.384.462 76.255.421.414 Article 22
Pasal 23 295.082.949 123.491.262 Article 23
Total 82.297.467.411 76.378.912.676 Total
Taksiran utang pajak
(tagihan pajak) Estimated income tax payable
penghasilan (claim for tax refund)
Perusahaan 29.718.999.339 (8.580.033.676) Company
Utang pajak penghasilan Income tax payable
The original consolidated financial statements included herein are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain)
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah Unless Otherwise Stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
Taksiran tagihan pajak penghasilan adalah sebagai berikut:
Estimatedclaims for tax refund are as follows:
2011 2010
Perusahaan the Company
Tahun 2010 - (8.580.033.676) 2010
Tahun 2009 - (39.123.523.880) 2009
Tahun 2008 - - 2008
Total - (47.703.557.556) Total
Pada bulan April 2010, Perusahaan menerima berbagai macam Surat Ketetapan pajak (SKP) dan Surat Tagihan Pajak (STP) atas kurang bayar pajak dan denda berdasarkan hasil pemeriksaan pajak penghasilan pasal 4 (2), 21, 22, 23, pajak penghasilan badan dan pajak pertambahan nilai untuk tahun pajak 2008 sebesar Rp21.629.030.028. Selain itu Perusahaan juga menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) atas hasil pemeriksaan tagihan pajak penghasilan badan tahun 2008 sebesar Rp11.253.058.534, setelah dikurangi dengan kurang bayar pajak dan denda Rp21.629.030.628 dari taksiran tagihan pajak penghasilan tahun 2008 sebesar Rp 32.882.088.562. Kurang bayar pajak dan denda pajak atas pajak penghasilan pasal 4 (2), 21, 22, 23, pajak penghasilan badan dan pajak pertambahan nilai sebesar Rp21.629.030.028 dicatat sebagai beban pajak yang disajikan sebagai bagian dari “Beban operasi lainnya” pada laporan laba rugi konsolidasian tahun 2010.
In April 2010, the Company received various tax assessment letters (SKP) and tax collection letters (STP) for underpayment of taxes and tax penalties based on the assessments of income taxes articles 4 (2), 21, 22, 23, corporate income tax and value added taxes for 2008 fiscal year amounting to Rp21,629,030,028. The Company also received tax overpayment (SKPLB) on assesment of claim for tax refund for 2008 fiscal year amounting to Rp11,253,058,534 after deduction of underpayment of taxes and tax penalties of Rp21,629,030,028 from estimated claim for tax refund for 2008 fiscal year of Rp 32,882,088,562. Underpayment of taxes and tax penalties on income taxes articles 4 (2), 21, 22, 23, corporate income tax and value added taxes amounting to Rp21,629,030,028 are recorded as tax expenses and are presented as part of “Other operating expenses” in the 2010 consolidated statements of income.
Pada tanggal 10 Januari 2011, Perusahaan menerima persetujuan pemindahbukuan No. PBK-00063/I/WPJ.04/KP.1103/2011 atas kelebihan pembayaran pajak pertambahan nilai bulan Desember 2010 sebesar Rp1.887.481.928 sebagai pembayaran pajak penghasilan pasal 21 bulan Desember 2010 yang berlaku sejak tanggal 29 Desember 2010.
On January 10, 2011, the Company received approval No. PBK-00063/I/WPJ.04/ KP.1103/2011 for overbooking on overpayment value added tax for December 2010 of Rp1,887,481,928 for payment on income tax article 21 for December 2010 in force since December 29, 2010.
The original consolidated financial statements included herein are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain)
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah Unless Otherwise Stated)
68
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
Pada bulan April 2011, Perusahaan menerima berbagai macam Surat Ketetapan pajak (SKP) dan Surat Tagihan Pajak (STP) atas kurang bayar pajak dan denda berdasarkan hasil pemeriksaan pajak penghasilan pasal 4 (2), 21, 22, 23, pajak penghasilan badan dan pajak pertambahan nilai untuk tahun pajak 2009 sebesar Rp3.809.584.994. Selain itu Perusahaan juga menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) atas hasil pemeriksaan tagihan pajak penghasilan badan tahun 2009 dan Pajak Pertambahan Nilai untuk tahun fiskal 2009 masing-masing sebesar Rp37.546.192.351 dan Rp21.004.013.269, setelah dikurangi dengan kurang bayar pajak dan denda dari taksiran tagihan pajak penghasilan tahun 2010 sebesar Rp1.577.331.529 dan denda pajak atas pajak penghasilan pasal 4 (2), 21 dan pajak pertambahan nilai sebesar Rp3.809.584.994 dicatat sebagai beban pajak yang disajikan sebagai bagian dari “Beban operasi lainnya” pada laporan laba rugi komprehensif konsolidasian tahun 2011.
In April 2011, the Company received various tax assessment letters (SKP) and tax collection letters (STP) for underpayment of taxes and tax penalties based on the assessments of income taxes articles 4 (2), 21, 22, 23, corporate income tax and value added taxes for 2009 fiscal year amounting to Rp3,809,584,994. The Company also received tax overpayment (SKPLB) on assesment of claim for tax refund for 2009 fiscal year and value added taxes for 2009 fiscal year amounting to Rp37,546,192,351 and Rp21,004,013,269, respectively, after deduction of underpayment of taxes and tax penalties of 2010 fiscal year amounting to Rp1,577,331,529 and tax penalties on income taxes articles 4 (2), 21, 22, 23, corporate income tax and value added taxes amounting to Rp3,809,584,994 are recorded as tax expenses and are presented as part of “Other operating expenses” in the 2011 consolidated statements of comprehensive income.
Pada bulan Februari 2012, Perusahaan menerima berbagai macam Surat Ketetapan pajak (SKP) dan Surat Tagihan Pajak (STP) atas kurang bayar pajak dan denda berdasarkan hasil pemeriksaan pajak penghasilan pasal 4 (2), 21, 22, 23, pajak penghasilan badan dan pajak pertambahan nilai untuk tahun pajak 2010 sebesar Rp1.016.250.846. Selain itu Perusahaan juga menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) atas hasil pemeriksaan tagihan pajak penghasilan badan tahun 2010 dan Pajak Pertambahan Nilai untuk tahun fiskal 2010 masing-masing sebesar Rp7.744.163.104 dan Rp 15.882.148.912, setelah dikurangi dengan kurang bayar pajak dan denda dari taksiran tagihan pajak penghasilan tahun 2010 sebesar Rp1.135.870.572 dan denda pajak atas pajak penghasilan pasal 4 (2), 21 dan pajak pertambahan nilai sebesar Rp1.016.250.846 dicatat sebagai beban pajak yang disajikan sebagai bagian dari “Beban operasi lainnya” pada laporan laba rugi komprehensif konsolidasian tahun 2011.
In February 2011, Company received various tax assessment letters (SKP) and tax collection letters (STP) underpayment of taxes and tax penalties based on the assessments of income taxes articles 4 (2), 21, 22, 23, corporate income tax and value added taxes for 2010 fiscal year amounting to Rp1,016,250,846. The Company also received tax overpayment (SKPLB) on assesment of claim for tax refund for 2010 fiscal year and value added taxes for 2010 fiscal year amounting to Rp7,744,163,104 and Rp15,882,148,912, respectively, after deduction of underpayment of taxes and tax penalties of 2010 fiscal year amounting to Rp1,135,870,572 and tax penalties on income taxes articles 4 (2), 21, 22, 23, corporate income tax and value added taxes amounting to Rp1,016,250,846 are recorded as tax expenses and are presented as part of “Other operating expenses” in the 2011 consolidated statements of comprehensive income.
The original consolidated financial statements included herein are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain)
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah Unless Otherwise Stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
e. Rekonsiliasi antara laba sebelum beban pajak penghasilan badan yang dihitung dengan menggunakan tarif pajak yang berlaku, dengan beban pajak penghasilan badan adalah sebagai berikut:
e. Reconciliation between income before corporate income tax expense multiplied by applying the applicable tax rates to the corporate income tax expense is as follows:
2011 2010
Laba sebelum beban pajak
penghasilan badan menurut Income before corporate income
laporan laba rugi tax expense per consolidated
komprehensif konsolidasi 418.222.400.913 276.975.654.422 statements of comprehensive income
Laba Entitas anak sebelum Subsidiary’s income before income
beban pajak penghasilan (30.355.487.301) (51.075.103.598) tax expenses
Laba Perusahaan sebelum beban The Company’s income before income
pajak Penghasilan 387.866.913.612 225.900.550.824 tax expenses
Beban pajak penghasilan dengan Income tax expense based on prevailing
tarif pajak yang berlaku 96.966.728.389 57.225.137.647 tax rates
Pengaruh pajak atas beda tetap: Tax effects of permanent differences:
Dividen Entitas anak di luar Dividend from foreign a Subsidiary
negeri (Catatan 4) 10.042.537.500 3.569.060.323 (Note 4)
Jamuan dan sumbangan 1.611.382.990 1.223.336.060 Representation and donation
Beban pajak 1.545.740.960 5.463.022.391 Tax expenses
Beban yang tidak dapat
dikurangkan 520.958.989 762.384.158 Non-deductible expenses
Beban bunga yang tidak
dapat dikurangkan 36.636.440 72.331.346 Non-deductible interest expense
Penyusutan aset tetap 31.669.515 16.479.492 Depreciation of fixed assets
Pendapatan yang dikenakan
pajak penghasilan final Income subject to final tax
Bunga (144.574.016) (297.360.940) Interest
Sewa (629.752.580) (541.854.666) Rent
Beban pajak penghasilan Income tax expenses
Perusahaan 109.981.328.187 67.492.535.811 Company
Entitas anak 5.232.331.207 8.094.258.483 Subsidiary
Beban pajak penghasilan Consolidated corporate income
badan konsolidasi 115.213.659.394 75.586.794.294 tax expense
f. Pengaruh pajak tangguhan atas beda temporer antara laporan keuangan konsolidasian untuk tujuan komersial dan perpajakan atas aset dan liabilitas Perusahaan pada tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut:
f. The deferred tax effects of the temporary differences between the commercial and the tax bases on the Company’s assets and liabilities as of December 31, 2011 and 2010 are as follows:
2011 2010
Aset pajak tangguhan Deferred tax assets
The original consolidated financial statements included herein are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain)
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah Unless Otherwise Stated)
70
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
f. Pengaruh pajak tangguhan atas beda temporer antara laporan keuangan konsolidasian untuk tujuan komersial dan perpajakan atas aset dan liabilitas Perusahaan pada tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut (lanjutan):
f. The deferred tax effects of the temporary differences between the commercial and the tax bases on the Company’s assets and liabilities as of December 31, 2011 dan 2010 are as follows (continued):
2011 2010
Aset tetap (2.866.630.404) (2.674.358.092) Fixed assets
Sewa pembiayaan (51.532.798) (38.833.140) Finance lease
Aset pajak tangguhan - Neto 4.431.754.122 2.396.615.559 Deferred tax assets - net
Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui penghasilan kena pajak di masa yang akan datang.
Management believes that the deferred tax assets can be fully recovered through future taxable income.
16. UTANG SEWA PEMBIAYAAN 16. FINANCE LEASE PAYABLE
Berdasarkan Perjanjian Kredit tanggal 19 Desember 2008, Perusahaan memperoleh fasilitas kredit dari PT BCA Finance, pihak ketiga, senilai Rp600.000.000 untuk jangka waktu dua puluh empat (24) bulan dengan suku bunga efektif tahunan sebesar 17%. Fasilitas kredit tersebut dijaminkan dengan kendaraan Perusahaan senilai Rp750.000.000. Perusahaan diharuskan untuk mengasuransikan kendaraan yang dijaminkan tersebut selama periode pinjaman (Catatan 9). Pada bulan November 2010, utang ini telah dilunasi.
In accordance with the Credit Agreement dated December 19, 2008 with PT BCA Finance, a third party, the Company obtained a loan facility amounting to Rp600,000,000 for twenty four (24) months with effective annual interest rate of 17%. This loan is secured by the Company’s vehicle with carrying amount of Rp750,000,000. The Company is required to insure the related vehicle over the term of the loan (Note 9). In November 2010, this payable was fully paid.
Berdasarkan Perjanjian Kredit tanggal 25 Maret 2010, Perusahaan memperoleh fasilitas kredit dari PT Bank Jasa Jakarta, pihak ketiga, senilai Rp612.000.000 untuk jangka waktu tiga puluh lima (35) bulan dengan suku bunga efektif tahunan sebesar 5,25%. Fasilitas kredit tersebut dijaminkan dengan kendaraan Perusahaan senilai Rp765.000.000. Perusahaan diharuskan untuk mengasuransikan kendaraan yang dijaminkan tersebut selama periode pinjaman (Catatan 10).
In accordance with the Credit Agreement dated March 25, 2010 with PT Bank Jasa Jakarta, a third party, the Company obtained a loan facility amounting to Rp612,000,000 for thirty five (35) months with effective annual interest rate of 5.25%. This loan is secured by the Company’s vehicle with carrying amount of Rp765,000,000. The Company is required to insure the related vehicle over the term of the loan (Note 10).
Pada tanggal 31 Desember 2011 dan 2010, pembayaran utang sewa pembiayaan pada masa yang akan datang berdasarkan perjanjian yang telah disebutkan di atas adalah sebagai berikut:
As of December 31, 2011 and 2010, the future minimum payment of finance lease payable under the above agreement is as follows:
The original consolidated financial statements included herein are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain)
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2011 and 2010
(Expressed in Rupiah Unless Otherwise Stated)