PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended
Figures in tables are expressed in billions of rupiah, unless otherwise stated
78
31. TAXATION continued
f. Deferred tax assets and liabilities continued
Charged credited to the
consolidated Acquisition
statements of divestment
December 31, comprehensive
of December 31,
2012 income
subsidiaries 2013
Deferred tax liabilities: Finance leases
64 73
- 9
Land rights, intangible assets, and others 14
3 -
11 Valuation of long-term investment
70 -
70 Difference between accounting and tax bases
of property and equipment 1,581
38 -
1,543 Total deferred tax liabilities
1,659 44
- 1,615
Deferred tax liabilities of the Company - net 865
149 -
716
Telkomsel
Deferred tax assets: Employee benefit provisions
206 48
- 254
Provision for impairment of receivables 118
4 -
122 Recognition of interest under USO arrangements
6 6
- Total deferred tax assets
330 46
- 376
Deferred tax liabilities: Intangible assets
44 18
- 62
Finance leases 22
99 -
121 Difference between accounting and tax bases
of property and equipment 2,363
95 -
2,268 Total deferred tax liabilities
2,429 22
- 2,451
Deferred tax liabilities of Telkomsel - net 2,099
24 -
2,075 Deferred tax liabilities of other subsidiaries - net
95 109
9 213
Deferred tax liabilities - net 3,059
64 9
3,004 Deferred tax assets - net
89 71
78 82
Charged credited to the
consolidated statements of
December 31, comprehensive
Realized December 31,
2011 income
to equity 2012
The Company
Deferred tax assets: Provision for impairment of receivables
334 58
- 276
Employee benefit provisions 82
91 -
173 Provision for early retirement expense
- 140
- 140
Net periodic pension and other post-retirement benefit costs
86 43
- 129
Deferred connection fee 85
31 -
54 Accrued expenses and provision for
inventory obsolescence 30
8 -
22 Total deferred tax assets
617 177
- 794
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended
Figures in tables are expressed in billions of rupiah, unless otherwise stated
79
31. TAXATION continued
f. Deferred tax assets and liabilities continued
Charged credited to the
consolidated statements of
December 31, comprehensive
Realized December 31,
2011 income
to equity 2012
Deferred tax liabilities: Land rights, intangible assets, and others
21 7
- 14
Finance leases 33
31 -
64 Difference between accounting and tax bases
of property and equipment 1,929
348 -
1,581 Total deferred tax liabilities
1,983 324
- 1,659
Deferred tax liabilities of the Company - net 1,366
501 -
865
Telkomsel
Deferred tax assets: Employee benefit provisions
151 56
- 207
Provision for impairment of receivables 64
53 -
117 Recognition of interest under USO arrangements
- 6
- 6
Total deferred tax assets 215
115 -
330 Deferred tax liabilities:
Finance leases -
22 -
22 Intangible assets
49 5
- 44
Difference between accounting and tax bases of property and equipment
2,529 166
- 2,363
Total deferred tax liabilities 2,578
149 -
2,429 Deferred tax liabilities of Telkomsel - net
2,363 264
- 2,099
Deferred tax liabilities of other subsidiaries - net 65
30 -
95
Deferred tax liabilities - net 3,794
735 -
3,059 Deferred tax assets - net
67 27
5 89
As of December 31, 2013 and 2012, the aggregate amounts of temporary differences associated with investments in subsidiaries and associated companies, for which deferred tax liabilities have
not been recognized were Rp24,252 billion and Rp20,317 billion, respectively. Realization of the deferred tax assets is dependent upon the Company and subsidiary’s capability
in generating future profitable operations. Although realization is not assured, the Company and subsidiaries believe that it is probable that these deferred tax assets will be realized through
reduction of future taxable income when temporary differences reverse. The amount of deferred tax assets is considered realizable; however, it could be reduced if actual future taxable income is
lower than estimates.
g. Administration Since 2008 to 2012, the Company has been consecutively entitled to income tax rate reduction of
5 for meeting the requirements in accordance with the Government Regulation No. 812007 in conjunction with the Ministry of Finance Regulation No. 238PMK.032008. On the basis of
historical data, for the year 2013, the Company calculates the deferred tax using the tax rate of 20.
The taxation laws of Indonesia require that the Company and subsidiaries submit individual tax returns on the basis of self-assessment. Under prevailing regulations, the DGT may assess or
amend taxes within a certain period. For fiscal years 2007 and earlier, this period is within ten years of the time the tax became due, but not later than 2013, while for fiscal years 2008 and
onwards, the period is within five years of the time the tax became due.
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended
Figures in tables are expressed in billions of rupiah, unless otherwise stated
80
31. TAXATION continued
