TAXATION continued AR TELKOM 2015 ENG.

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Figures in tables are expressed in billions of Rupiah, unless otherwise stated 89

30. TAXATION continued

g. Deferred tax assets and liabilities The details of the Groups deferred tax assets and liabilities are as follows: Charged Charged credit to the credit to the consolidated Desember 31, consolidated other 2013 statement of comprehensive December 31, As 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 Deferred tax liabilities: Difference between accounting and tax bases of property and equipment 1,543 85 - 1,458 Valuation of long-term investment 70 1 - 69 Land rights, intangible assets, and others 11 3 - 14 Total deferred tax liabilities 1.624 83 - 1.541 Deferred tax liabilities of the Company - net 588 174 85 499 Telkomsel Deferred tax assets: Provisions for employee benefits 239 29 55 323 Provision for impairment of receivables 121 8 - 129 Recognition of interest under USO arrangements Total deferred tax assets 360 37 55 452 Deferred tax liabilities: Difference between accounting and tax bases of property and equipment 2,268 224 - 2,044 Finance leases 121 133 - 254 Intangible assets 62 1 - 61 Total deferred tax liabilities 2,451 92 - 2,359 Deferred tax liabilities of Telkomsel - net 2,091 129 55 1,907 Deferred tax liabilities of other subsidiaries - net 197 51 - 248 Deferred tax liabilities - net 2,876 252 30 2,654 Deferred tax assets - net 67 25 3 95 As of December 31, 2015 and 2014, the aggregate amounts of temporary differences associated with investments in subsidiaries and associated companies, for which deferred tax liabilities have not been recognized were Rp28,295 billion and Rp27,112 billion, respectively. Realization of the deferred tax assets is dependent upon the Group PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Figures in tables are expressed in billions of Rupiah, unless otherwise stated 90

30. TAXATION continued