PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated Table of Content
26. TAXATION
a. Claims for tax refund
2016 2015
The Company Value Added Tax “VAT” Note 26e.i
335 298
Corporate income tax 473
479 Subsidiaries
Corporate income tax 66
290 VAT
1,146 12
Income tax Article 23 - Withholding tax on services
- Total claims for tax refund
2,020 1,079
Current portion 592
66
Non-currentportion 1,428
1,013
b. Prepaid taxes
2016 2015
The Company Income tax
Article 19 - Revaluation of fixed assets Note 26f
538 750
VAT 1,075
350 Subsidiaries
Corporate income tax 62
16 VAT
1,639 1,596
Income tax Article 23 - Withholding tax on services
52 20
Total prepaid taxes 3,366
2,732 Current portion
2,138 2,672
Non-currentportion 1,228
60
c. Taxes payable
2016 2015
The Company Income taxes
Article 4 2 - Final tax 29
37 Article 21 - Individual income tax
141 51
Article 22- Withholding tax on goods delivery and imports
2 2
Article 23- Withholding tax on services 42
23 Article 25- Installment of corporate income tax
- 17
Article 26- Withholding tax on non-resident income
136 2
VAT VAT - Tax collector
297 396
647 528
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated Table of Content
26. TAXATION continued
c. Taxes payable continued
2016 2015
Subsidiaries Income taxes
Article 4 2 - Final tax 63
54 Article 21- Individual income tax
121 113
Article 22- Withholding tax on goods delivery and imports
2 1
Article 23- Withholding tax on services 93
102 Article 25- Installment of corporate income tax
136 237
Article 26- Withholding tax on non-resident income
16 9
Article 29- Corporate income tax 1,100
1,548 VAT
776 681
2,307 2,745
Total Taxes Payable 2,954
3,273
d. The components of income tax expense benefit are as follows:
2016 2015
Current The Company
671 201
Subsidiaries 10,067
8,164 10,738
8,365 Deferred
The Company 844
38 Subsidiaries
877 302
1,721 340
Net income tax expense 9,017
8,025 The reconciliation between the income tax expense calculated by applying the applicable tax rate
of 20 to the profit before income tax less income subject to final tax, and the net income tax expense as shown in the consolidated statements of profit or loss and other comprehensive
income is as follows:
2016 2015
Profit before income tax 38,189
31,342 Less: income subject to final tax - net
1,684 1,531
36,505 29,811
Income tax expense calculated at the Company’s applicable statutory tax rate of 20
7,301 5,962
Difference in applicable statutory tax ratefor subsidiaries
1,904 1,511
Non-deductible expenses 491
322 Final income tax expense
345 111
Deffered tax assets that cannot be utilized - net 56
- Deffered tax assets on fixed asset revaluation for tax
purpose 1,415
- Others
335 119
Net income tax expense - net 9,017
8,025
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated Table of Content
26. TAXATION continued
