PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and For the Six Months Period Then Ended unaudited
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
69
26. TAXATION continued
d. The components of income tax expense benefit are as follows continued: The company will submit the above corporate income tax computation in its income tax return
“Surat Pemberitahuan Tahunan” or Annual Tax Return for fiscal year 2017 that will be reported to the tax office based on prevailing regulations. The amount of corporate income tax for the year
ended December 31, 2016 agreed with what was reported in the annual tax return.
e. Tax assessment i The Company
In November 2013, the Company received tax underpayment assessment letters “SKPKBs”
No. 000562070709313 to No. 000652070709313 dated November 15, 2013, for the underpayment of VAT for the period January to September and November 2007 amounting to
Rp142 billion. On January 20, 2014, the Company filed its objection to
the Tax Authorities. The Company has received the rejection of its objection through The Directorate General of Taxation “DGT” decision letters Nos. 2498 to 2504
and 2541 to 2543WPJ.192014 dated December 16 and 18, 2014, respectively. The Company accepted the assessment on the underpayment of VAT amounting to
Rp22 billion including penalty of Rp10 billion. The accepted portion was charged to the 2014 consolidated statement of profit or loss and other comprehensive income and the portion
of VAT Interconnection amounting to Rp120 billion including penalty of Rp39 billion is recognized as claim for tax refund. The Company has filed an appeal to the Tax Court on the
rejection of its objection to the assessment of VAT Interconnection No. Tel. 59KU000COP- 100000002015 to No. Tel. 68KU000COP-100000002015 dated March 12, 2015. As of the
date of approval and authorization for the issuance of these consolidated financial statements, the appeal is still in process.
In November 2014, the Company received SKPKBs as the result of the tax audit for fiscal year 2011 from the Tax Authorities. Based on the letters, the Company received VAT underpayment
assessment for the tax period January to December 2011 amounting to Rp182.5 billion including penalty of Rp60 billion and corporate income tax underpayment assessment
amounting to Rp2.8 billion including penalty of Rp929 million. The Company has paid the underpayment. The accepted portion on the VAT underpayment amounting to Rp4.7 billion
including penalty of Rp2 billion was charged to the 2014 consolidated statement of profit or loss and other comprehensive income and the portion of VAT Interconnection amounting to
Rp178 billion including penalty of Rp58 billion is recognized as claim for tax refund. The Company filed an objection on VAT Interconnection assessment in 2011 on January 7, 2015
to the Tax Authorities. Regarding the case,
The Tax A uthorities rejected the Company’s objection
through its decrees Nos. 1907 to 1914 dated October 20, 2015 for the tax period January to August 2011, Nos. 2026 to 2028 dated November 2, 2015 for the tax period October to
December 2011 and No. 2642WPJ.192015 dated December 29, 2015 for the tax period September 2011. The Company has filed an appeal to the rejection of the objection on
January 20, 2016. On April 21, 2017, the Company
received an official copy of Tax Court’s Verdict
on VAT
International incoming
call interconnection’s
appeal No.81994PPM.XIA162017 to No.82005PPM.XIA162017 dated March 20, 2017 for tax
period January to December 2011. The judge stated that interconnection international incoming call is the taxable services from outside customs territory, and included in export taxable
services that subject to 0 tariff rate as stipulated in section 7 law No.422009. For that reasons,
the judge accepted the Company’s request for tax period January, September, October, November, December 2011, meanwhile for tax period February to August 2011, the Company’s
request was rejected due to non-fulfillment of formal stipulation in requesting on appeal. Therefore, the Company filed a request for judicial review to SC No.Tel.125KU 000COP-
100000002017 to Tel.131KU 000COP-100000002017 dated June 21, 2017. As of the date of approval and authorization for the issuance of these consolidated financial statements, The
Company is not yet received judicial review from SC.
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and For the Six Months Period Then Ended unaudited
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
70
26. TAXATION continued
