PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
continued
DECEMBER 31, 2010 AUDITED AND MARCH 31, 2011 UNAUDITED AND THREE MONTHS PERIOD ENDED MARCH 31, 2010 AND 2011 UNAUDITED
Figures in tables are presented in millions of Rupiah, unless otherwise stated
82
38. TAXATION
continued e. continued
2010 2011
Temporary differences: Amortization of intangible assets
245,741 33,192
Depreciation of property, plant and equipment 4,525
44,481 Allowance for doubtful accounts
91,933 126,607
Accrued employees’ benefits 112,038
84,764 Finance leases
15,222 9,618
Foreign exchange gain loss on deferred consideration for business combinations
23,878 268
Allowance for inventory obsolescence 3,343
4,444 Amortization of land rights
1,059 1,184
Gain on sale of property, plant and equipment 9,518
7,676 Trade receivables written-off
- 64,491
Net periodic pension and other post-retirement benefits costs
140,122 18,698
Payments of deferred consideration for business combinations
292,548 105,960
Accrued early retirement benefits 1,028,639
- Deferred installation fee
20,196 20,292
Other provisions 6,539
14,588
Total temporary differences 1,035,721
117,285
Permanent differences: Net periodic post-retirement health care
benefit costs 57,459
49,834 Equity in net income of associates
and subsidiaries 1,807,271
1,917,902 Others
258,847 214,172
Total permanent differences 1,490,965
1,653,896 Taxable income
492,135 1,410,319
Current corporate income tax expense 98,426
282,064 Income tax borne by Government Note 28
8,302 18,623
Total current income tax expense of the Company 106,728
300,687 Current income tax expense of the subsidiaries
905,124 1,027,948
Total current income tax expense 1,011,852
1,328,635
as restated, refer to Note 2p
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
continued
DECEMBER 31, 2010 AUDITED AND MARCH 31, 2011 UNAUDITED AND THREE MONTHS PERIOD ENDED MARCH 31, 2010 AND 2011 UNAUDITED
Figures in tables are presented in millions of Rupiah, unless otherwise stated
83
38. TAXATION
continued f. Tax assessment
i The Company Directorate General of Tax “DGT” has audited the Company’s corporate income tax
overpayment amounting to Rp.255 billion on 2008 fiscal year. On June 16, 2010, DGT issued an Overpaid Tax Assessment Letter “Surat Ketetapan Pajak Lebih Bayar” or “SKPLB” on
corporate income tax amounting Rp.228 billion. The difference between SKPLB and the Company’s claim for tax refund has been charged to current year consolidated statement of
comprehensive income amounting to Rp.27 billion. The Company received an Underpaid Tax Assessment Letter “Surat Ketetapan Pajak
Kurang Bayar” or “SKPKB” on VAT amounting to Rp.1.69 billion including a tax penalty of Rp.0.5 billion which has been net off with SKPLB of income taxes. Therefore, the Company
received restitution from DGT amounting to Rp.226.5 billion. On July 9, 2010, the Company has received a refund from a claim of SKPLB on 2008 fiscal year corporate income tax.
As of the issuance date of the consolidated financial statements, the audit of withholding income tax for 2008 fiscal year is still in process.
ii Telkomsel Pursuant to its appeal to the Tax Court on February 23, 2009 for rejected objection on VAT
covering 2004 and 2005 fiscal years by the Tax Authorities of Rp.215 billion, Telkomsel recognized it as a claim for tax refund. Based on the Tax Court’s verdict in March 2010,
Telkomsel’s appeal on VAT was accepted and Telkomsel subsequently received the refund of Rp.215 billion in June 2010 including interest of Rp.103 billion. On August 10, 2010, the
Tax Authorities filed a judicial review to the Indonesian Supreme Court “SC” on the Tax Court’s verdict. On September 24, 2010, Telkomsel filed a contra-appeal to the SC. As of the
issuance date of the consolidated financial statements, it is still in process. On February 25, 2009, the Tax Authorities filed a judicial review to the SC for the Tax Court’s
acceptance of Telkomsel’s appeal for a refund of withholding taxes covering 2002 fiscal year of Rp.115 billion. On April 3, 2009, Telkomsel filed a contra-appeal to the SC. As of the
issuance date of the consolidated financial statements, it is still in process.
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
continued
DECEMBER 31, 2010 AUDITED AND MARCH 31, 2011 UNAUDITED AND THREE MONTHS PERIOD ENDED MARCH 31, 2010 AND 2011 UNAUDITED
Figures in tables are presented in millions of Rupiah, unless otherwise stated
84
38. TAXATION
