PERSONNEL EXPENSES FS Telkom 30 Juni 2015 English

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 80

28. GENERAL AND ADMINISTRATIVE EXPENSES

The breakdown of general and administrative expeses is as follows: 2015 2014 General expenses 684 440 Provision for impairment of receivables Note 6d 471 333 Training, education and recruitment 178 222 Professional fees 165 138 Travelling 159 163 Meeting 74 87 Collection expenses 65 196 Security and screening 46 101 Others each below Rp75 billion 174 166 Total 2,016 1,846 Refer to Note 36 for details of related party transactions. 29. INTERCONNECTION EXPENSES The breakdown of interconnection expeses is as follows: 2015 2014 Domestic interconnection and access 1,316 1,903 International interconnection 636 642 Total 1,952 2,545 Refer to Note 36 for details of related party transactions.

30. TAXATION

a. Claims for tax refund June 30, December 31, 2015 2014 The Company Value added tax PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 81

30. TAXATION continued

b. Prepaid taxes June 30, December 31, 2015 2014 Subsidiaries Corporate income tax 51 28 VAT 1,225 835 Income tax Article 22 - Withholding tax on goods delivery and imports 1 - Article 23 - Withholding tax on service delivery 72 27 1,349 890 c. Taxes payable June 30, December 31, 2015 2014 The Company Income taxes Article 4 2 - Final tax 15 27 Article 21 - Individual income tax 113 25 Article 22 - Withholding tax on goods delivery and imports 2 2 Article 23 - Withholding tax on service delivery 9 10 Article 25 - Installment of corporate income tax - 61 Article 26 - Withholding tax on non-resident income 5 2 Article 29 - Corporate income tax - - VAT VAT 169 197 VAT