REVENUES continued FS TLKM 9M 241013 English1

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2013 UNAUDITED AND FOR NINE MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 73

31. TAXATION continued

b. Prepaid taxes September 30, December 31, 2013 2012 Subsidiaries Corporate income tax 77 34 VAT 599 336 Income tax Article 23 - Withholding tax on services delivery 37 2 713 372 c. Taxes payable September 30, December 31, 2013 2012 The Company Income taxes Article 4 2 - Final tax 6 6 Article 21 - Individual income tax 33 21 Article 22 – Withholding tax on goods delivery and imports 3 - Article 23 - Withholding tax on services delivery 6 10 Article 25 - Installment of corporate income tax - 30 Article 26 - Withholding tax on non-residents income tax 3 Article 29 - Corporate income tax 104 198 VAT 392 374 544 642 Subsidiaries Income taxes Article 4 2 - Final tax 28 37 Article 21 - Individual income tax 45 60 Article 23 - Withholding tax on services delivery 28 32 Article 25 - Installment of corporate income tax 460 378 Article 26 - Withholding tax on non-residents income tax 9 18 Article 29 - Corporate income tax 850 674 VAT 295 3 1,715 1,202 2,259 1,844 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2013 UNAUDITED AND FOR NINE MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 74

31. TAXATION continued

d. The components of income tax expense benefit are as follows: 2013 2012 Current The Company 607 670 Subsidiaries 4,714 4,401 5,321 5,071 Deferred The Company 63 63 Subsidiaries 138 306 201 369 5,120 4,702 e. Corporate income tax is computed for each company as a separate legal entity computing corporate income tax on consolidated basis is not applicable in Indonesia. The reconciliation between the accounting profit multiplied by the applicable tax rate and consolidated income tax expense is as follows: 2013 2012 Consolidated profit before income tax 20,747 18,820 Tax calculated at applicable rate 4,150 3,764 Equity in net earnings of subsidiaries before income tax and reversal of consolidation elimination of subsidiaries 1,839 1,634 Tax effects on: Non-deductible expenses 195 126 Non-taxable income 1,800 1,605 Income subject to final tax and final income tax expense 16 29 Others 146 15 Income tax expense of the subsidiaries 4,576 4,095 Total income tax expense 5,120 4,702