OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES
27. TAXATION continued
b. Prepaid taxes September 30, 2016 December 31, 2015 The Company Income tax 538 750 VAT 357 350 895 1,100 Subsidiaries Corporate income tax 85 16 VAT 2,159 1,536 Income tax Article 22 - Withholding tax on goods delivery and imports 39 - Article 23 - Withholding tax on services 1 20 Article 24 - Foreign Tax Credit 2 - 2,286 1,572 3,181 2,672 c. Taxes payable September 30, 2016 December 31, 2015 The Company Income taxes Article 4 2 - Final tax 26 37 Article 21 - Individual income tax 45 51 Article 22 - Withholding tax on goods delivery and imports 1 2 Article 23 - Withholding tax on services 27 23 Article 25 - Installment of corporate income tax 35 17 Article 26 - Withholding tax on non-resident income 1 2 Article 29 - Corporate income tax 212 - VAT VAT – Tax collector 219 396 566 528 Subsidiaries Income taxes Article 4 2 - Final tax 55 54 Article 21 - Individual income tax 133 113 Article 22 - Withholding tax on goods delivery and imports 2 1 Article 23 - Withholding tax on services 101 102 Article 25 - Installment of corporate income tax 647 237 Article 26 - Withholding tax on non-resident income 6 9 Article 29 - Corporate income tax 1,877 1,548 VAT 541 681 3,362 2,745 3,928 3,273 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and For the Nine-Month Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 6927. TAXATION continued
d. The components of income tax expense benefit are as follows: 2016 2015 Current The Company 548 128 Subsidiaries 7,532 6,029 8,080 6,157 Deferred The Company 269 6 Subsidiaries 363 168 632 174 Net income tax expense 7,448 5,983 The reconciliation between the income tax expense calculated by applying the applicable tax rate of 20 to the profit before income tax less income subject to final tax, and the net income tax expense as shown in the consolidated statements of profit or loss and other comprehensive income is as follows: 2016 2015 Profit before income tax 29,618 23,320 Less income subject to final tax 1,197 1,433 Net 28,421 21,887 Income tax expense calculated at the Company’s applicable statutory tax rate of 20 5,684 4,377 Difference in applicable statutory tax rate for subsidiaries 1,422 1,122 Non-deductible expenses 204 235 Final income tax expense 98 134 Others 40 115 Net income tax expense 7,448 5,983 The reconciliation between the profit before income tax and the estimated taxable income of the Company for the nine-month periods ended September 30, 2016 and 2015 is as follows: 2016 2015 Profit before income tax 29,618 23,320 Add back consolidation eliminations 16,347 11,462 Consolidated profit before income tax and eliminations 45,965 34,782 Less: profit before income tax of the subsidiaries 30,478 22,813 Profit before income tax attributable to the Company 15,487 11,969 Less: income subject to final tax 538 531 14,949 11,438Parts
» FS English Q3 2016 FINAL ammend2
» GENERAL a. Establishment and general information
» Public offering of securities of the Company
» GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued FS English Q3 2016 FINAL ammend2
» GENERAL continued d. Subsidiaries continued
» Authorization for the issuance of the consolidated financial statements
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions with related parties
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories
» Intangible assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued n. Deferred charges - land rights
» Revenue and expense recognition
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» Basic and diluted earnings per share and earnings per ADS
» Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» CASH AND CASH EQUIVALENTS continued
» OTHER CURRENT FINANCIAL ASSETS
» TRADE AND OTHER RECEIVABLES continued
» INVENTORIES FS English Q3 2016 FINAL ammend2
» ADVANCES AND PREPAID EXPENSES September 30, LONG-TERM INVESTMENTS
» LONG-TERM INVESTMENTS continued FS English Q3 2016 FINAL ammend2
» LONG-TERM INVESTMENTS continued PROPERTY AND EQUIPMENT
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued
» ACCRUED EXPENSES September 30, FS English Q3 2016 FINAL ammend2
» UNEARNED INCOME FS English Q3 2016 FINAL ammend2
» SHORT-TERM BANK LOANS AN CURRENT MATURITIES OF LONG-TERM BORROWINGS continued
» SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS continued
» LONG-TERM BORROWINGS continued FS English Q3 2016 FINAL ammend2
» LONG-TERM BORROWINGS continued LONG-TERM BORROWINGS continued
» Trade LONG-TERM BORROWINGS continued
» NON-CONTROLLING INTERESTS FS English Q3 2016 FINAL ammend2
» NON-CONTROLLING INTERESTS continued FS English Q3 2016 FINAL ammend2
» CAPITAL STOCK FS English Q3 2016 FINAL ammend2
» 2,541 2,601,779,800 3,804 ADDITIONAL PAID-IN CAPITAL September 30,
» TREASURY STOCK continued OTHER EQUITY September 30,
» REVENUES 2016 FS English Q3 2016 FINAL ammend2
» OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES
» GENERAL AND ADMINISTRATIVE EXPENSES
» TAXATION continued FS English Q3 2016 FINAL ammend2
» CASH DIVIDENDS AND GENERAL RESERVE
» PENSION AND OTHER POST-EMPLOYMENT BENEFITS
» PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued
» PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued a. Pension benefit costs continued
» Rate of compensation increases
» Post-employment health care benefit provisions
» Obligation under the Labor Law provisions
» 5,010 2016 2,521 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties
» 617 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 895 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 318 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Cash and cash equivalents Note 3
» Other current financial assets Note 4
» 1,104 Trade receivables - net Note 5 1,458
» 15 Trade receivables - net Note 5 1,458
» e. Advances and other non- 6
» Indosat Trade payables Note 12
» Sub-total Trade payables Note 12
» Bangtelindo Trade payables Note 12
» Entities under common control
» State-owned banks Accrued expenses Note 13
» 19 i. Advances from customers and suppliers
» BNI Advances from customers and suppliers
» Total Two-step loans Note 16a
» 1,520 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» k. Long-term bank loans - net Note 16c
» BRI RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Total Significant agreements with related parties
» RELATED PARTY TRANSACTIONS continued c. Significant agreements with related parties
» RELATED PARTY TRANSACTIONS continued d. Key management personnel remuneration
» OPERATING SEGMENT FS English Q3 2016 FINAL ammend2
» Fixed line telephone tariffs
» Mobile cellular telephone tariffs
» OPERATING SEGMENT continued SIGNIFICANT COMMITMENTS AND AGREEMENTS
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued a. Capital expenditures continued
» Others SIGNIFICANT COMMITMENTS AND AGREEMENTS continued b. Borrowings and other credit facilities
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others continued
» CONTINGENCIES FS English Q3 2016 FINAL ammend2
» CONTINGENCIES continued ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued FINANCIAL RISK MANAGEMENT
» FINANCIAL RISK MANAGEMENT continued
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