UNEARNED INCOME 2013 Disposal of Indonusa continued

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 73

31. TAXATION

a. Claims for tax refund 2013 2012 The Company Value added tax “VAT” 142 - Subsidiaries Value added tax “VAT” 306 399 Corporate income tax 38 18 Income tax Article 23 - Withholding tax on service delivery 13 9 Import duties 10 10 Total claims for tax refund 509 436 Short-term portion 10 436 Long-term portion 499 - b. Prepaid taxes 2013 2012 Subsidiaries Corporate income tax 58 34 VAT 445 336 Income tax Article 23 - Withholding tax on service delivery 22 2 525 372 c. Taxes payable 2013 2012 The Company Income taxes Article 4 2 - Final tax 11 6 Article 21 - Individual income tax 34 21 Article 22 - Withholding tax on goods delivery and imports 5 - Article 23 - Withholding tax on service delivery 12 10 Article 25 - Installment of corporate income tax 53 30 Article 26 - Withholding tax on non-resident income 1 3 Article 29 - Corporate income tax 165 198 VAT 441 374 722 642 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 74

31. TAXATION continued

c. Taxes payable continued 2013 2012 Subsidiaries Income taxes Article 4 2 - Final tax 48 37 Article 21 - Individual income tax 82 60 Article 23 - Withholding tax on service delivery 34 32 Article 25 - Installment of corporate income tax 440 378 Article 26 - Withholding tax on non-resident income 16 18 Article 29 - Corporate income tax 284 674 VAT 72 3 976 1,202 1,698 1,844 d. The components of income tax expense benefit are as follows: 2013 2012 Current The Company 909 878 Subsidiaries 6,086 5,750 6,995 6,628 Deferred The Company 149 501 Subsidiaries 13 261 136 762 6,859 5,866 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 statement of comprehensive income is as follows: 2013 2012 Profit before income tax 27,149 24,228 Less income subject to final tax 1,780 913 25,369 23,315 Tax calculated at the Company’s applicable statutory tax rate of 20 5,074 4,663 Difference in applicable statutory tax rate for subsidiaries 1,213 1,050 Non-deductible expenses 460 381 Final income tax expenses 93 52 Others 19 280 Net income tax expense 6,859 5,866