REVENUES 2017 FS English Q1 2017 FINAL

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the three month periods Ended March 31, 2017 and 2016 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 64

23. PERSONNEL EXPENSES

The breakdown of personnel expenses is as follows: 2017 2016 Salaries and related benefits 1,740 1,616 Vacation pay, incentives and other benefits 886 1,106 Pension benefit cost Note 29 217 176 Net periodic post-employment health care benefit cost Note 29 76 45 Long Service Awards “LSA” expense Note 30 30 27 Other employee benefit cost Note 29 16 12 Other post-employment benefit cost Note 29 11 12 Others 1 5 Total 2,977 2,999 Refer to Note 31 for details of related party transactions.

24. OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES

The breakdown of operation, maintenance and telecommunication service expenses is as follows: 2017 2016 Operation and maintenance 4,303 4,308 Radio frequency usage charges Notes 34c.i and 34c.ii 1,006 966 Leased lines and CPE 672 498 Cost of IT services 635 355 Concession fees and USO charges 547 527 Cost of handset sold Note 6 365 367 Electricity, gas and water 240 249 Cost of SIM cards and vouchers Note 6 216 110 Tower leases 101 96 Vehicles rental and supporting facilities 90 71 Others 123 104 Total 8,298 7,651 Refer to Note 31 for details of related party transactions.

25. GENERAL AND ADMINISTRATIVE EXPENSES

The breakdown of general and administrative expenses is as follows: 2017 2016 Provision for impairment of receivables Note 5d 479 207 General expenses 268 404 Travelling 111 80 Training, education and recruitment 109 70 Meeting 60 41 Professional fees 56 177 Collection expenses 33 52 Social contribution 44 3 Others 66 81 Total 1,226 701 Refer to Note 31 for details of related party transactions. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the three month periods Ended March 31, 2017 and 2016 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 65

26. TAXATION

a. Claims for tax refund March 31, 2017 December 31, 2016 The Company Value Added Tax “VAT” Note 26e.i 335 335 Corporate income tax 473 473 Subsidiaries Corporate income tax 318 66 VAT 836 1,146 Total claims for tax refund 1,962 2,020 Current portion 684 592 Non-current portion 1,278 1,428 b. Prepaid taxes March 31, 2017 December 31, 2016 The Company Income tax Article 19 - Revaluation of fixed assets Note 26f 538 538 VAT 1,160 1,075 Subsidiaries Corporate income tax 227 62 VAT 1,840 1,639 Income tax Article 23 - Withholding tax on services 104 52 Total prepaid taxes 3,869 3,366 Current portion 2,531 2,138 Non-current portion 1,338 1,228 c. Taxes payable March 31, 2017 December 31, 2016 The Company Income taxes Article 4 2 - Final tax 12 29 Article 21 - Individual income tax 44 141 Article 22 - Withholding tax on goods delivery and imports 3 2 Article 23 - Withholding tax on services 26 42 Article 25 - Installment of corporate income tax 17 - Article 26 - Withholding tax on non-resident income 1 136 Article 29 – Withholding Corporate income tax 237 - VAT VAT as Tax Collector 290 297 630 647