REVENUES continued Telekomunikasi Indonesia Eng

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND FOR THE YEAR THEN ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2011 AND FOR THE YEAR THEN ENDED AND AS OF JANUARY 1, 2011 Figures in tables are presented in billions of Rupiah, unless otherwise stated 72

31. TAXATION continued

d. The components of income tax expense benefit are as follows: 2012 2011 Current The Company 878 777 Subsidiaries 5,750 4,896 6,628 5,673 Deferred The Company 501 25 Subsidiaries 261 311 762 286 5,866 5,387 e. Corporate income tax is computed for each company as a separate legal entity computing corporate income tax on consolidated basis is not applicable in Indonesia. The reconciliation between the accounting profit multiplied by the applicable tax rate and consolidated income tax expense is as follows: 2012 2011 Consolidated profit before income tax 24,228 20,857 Tax calculated at applicable rate 4,846 4,171 Equity in net earnings of subsidiaries before income tax and reversal of consolidation elimination of subsidiaries 2,217 1,831 Tax effects on: Non-deductible expenses 177 235 Non-taxable income 2,117 1,785 Income subject to final tax and final income tax expense 32 29 Others 280 41 Income tax expense of the subsidiaries 5,489 4,585 Total income tax expense 5,866 5,387 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND FOR THE YEAR THEN ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2011 AND FOR THE YEAR THEN ENDED AND AS OF JANUARY 1, 2011 Figures in tables are presented in billions of Rupiah, unless otherwise stated 73

31. TAXATION continued

e. continued The reconciliation between consolidated profit before income tax and the estimated taxable income for the years ended December 31, 2012 and 2011 is as follows: 2012 2011 Consolidated profit before income tax 24,228 20,857 Add back consolidation eliminations 10,536 8,925 Consolidated profit before income tax and eliminations 34,764 29,782 Less: profit before income tax of the subsidiaries 21,616 18,082 Profit before income tax attributable to the Company 13,148 11,700 Less: profit subject to final tax 344 462 12,804 11,238 Temporary differences: Provision for early retirement program 699 - Provision for personnel expenses 537 17 Net periodic pension and other post-retirement benefits costs 291 45 Provision for impairment of assets 246 563 Provision for impairment and trade receivables written-off 43 139 Payments of deferred consideration for business combinations - 106 Depreciation and gain on sale of property and equipment 424 479 Finance lease 196 19 Deferred installation fee 72 86 Other provisions 19 3 Total temporary differences 1,105 81 Permanent differences: Employee benefits 218 194 Donations 215 293 Net periodic post-retirement health care benefit costs 90 199 Equity in net income of associates and subsidiaries 10,583 8,925 Others 360 488 Total permanent differences 9,700 7,751 Taxable income 4,209 3,568 Current corporate income tax expense 842 714 Final income tax expense 36 63 Total current income tax expense of the Company 878 777 Current income tax expense of the subsidiaries 5,750 4,896 Total current income tax expense 6,628 5,673