PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
85
30. TAXATION continued
e. Tax assessment continued ii Telkomsel
On April 21, 2010, the Tax Authorities filed a judicial review request to the Indonesian Supreme Court
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
86
30. TAXATION continued
e. Tax assessment continued i Telkomsel
On January 22, 2014, Telkomsel received a formal verdict from the Tax Court concerning the former
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
87
30. TAXATION continued
f. Deferred tax assets and liabilities continued
Charged credited to the
December 31, consolidated
2014 statem ents of
June 30, Restated
profit or loss 2015
Deferred tax liabilities: Difference between accounting and tax bases
of property and equipment 1.458
39 1,419
Valuation of long-term investment 69
69 Land rights, intangible assets, and others
14 1
15 Total deferred tax liabilities
1,541 38
1,503 Deferred tax liabilities of the Company - net
499 81
418
Telkomsel
Deferred tax assets: Provisions for employee benefits
274 25
299 Provision for impairment of receivables
129 31
160 Recognition of interest under USO arrangements
Total deferred tax assets 403
56 459
Deferred tax liabilities: Difference between accounting and tax bases
of property and equipment 2,044
83 1,961
Finance leases 254
75 329
Intangible assets 61
4 57
Total deferred tax liabilities 2,359
12 2,347
Deferred tax liabilities of Telkomsel - net 1,956
68 1,888
Deferred tax liabilities of other subsidiaries - net 248
25 273
Deferred tax liabilities - net 2,703
124 2,579
Deferred tax assets - net 95
29 124
Charged Charged credit to the credit to the
Desember 31, consolidated
other 2013
statement of comprehensive December 31, Restated
profit or loss Income 2014
The Company
Deferred tax assets: Provision for impairment of receivables
446 24
- 470
Net periodic pension and other post-retirement benefits costs
341 74
85 330
Accrued expenses and provision for inventory obsolescence
27 49
- 76
Employee benefit provisions 143
71 -
72 Deferred installation fee
70 2
- 72
Finance leases 9
13 -
22 Total deferred tax assets
1,036 91
85 1,042
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
88
30. TAXATION continued
