OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICES EXPENSES 2010

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 85

38. TAXATION continued c. Taxes payable

December 31, September 30, 2010 2011 The Company Income taxes Article 4 2 - Final tax 6,979 2,379 Article 21 - Individual income tax 66,642 19,519 Article 23 - Withholding tax on services delivery 11,391 7,517 Article 25 - Installment of corporate income tax 32,385 12 Article 26 - Withholding tax on non-resident income tax 707 1,213 Article 29 - Underpayment of corporate income tax 9,225 79,946 VAT 13,434 37,520 140,763 148,106 Subsidiaries Income taxes Article 4 2 - Final tax 15,081 13,959 Article 21 - Individual income tax 35,822 17,865 Article 22 - Withholding tax on goods delivery and imports 2 2 Article 23 - Withholding tax on services delivery 42,763 17,811 Article 25 - Installment of corporate income tax 405,478 343,612 Article 26 - Withholding tax on non-resident income tax 18,348 11,706 Article 29 - Underpayment of corporate income tax 15,867 460,715 VAT 61,566 227,850 594,927 1,093,520 735,690 1,241,626 PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 86

38. TAXATION continued

d. The components of income tax expense benefit are as follows: 2010 2011 Current The Company 502,320 671,458 Subsidiaries 3,032,377 3,622,049 3,534,697 4,293,507 Deferred The Company 635,415 31,354 Subsidiaries 161,095 224,353 796,510 255,707 4,331,207 4,037,800 as restated, refer to Note 2p e. Corporate income tax is computed for each individual company as a separate legal entity consolidated financial statements are not applicable for computing corporate income tax in Indonesia. The reconciliation between the consolidated income before tax and taxable income attributable to the Company and the consolidated income tax expense are as follows: 2010 2011 Consolidated income before tax 16,514,816 15,743,739 Add back consolidation eliminations 5,983,865 6,588,731 Consolidated income before tax and eliminations 22,498,681 22,332,470 Less: income before tax of the subsidiaries 12,469,793 13,356,358 Income before tax attributable to the Company 10,028,888 8,976,112 Less: income subject to final tax 439,907 349,648 9,588,981 8,626,464 Tax calculated at applicable rates 1,917,796 1,725,293 Non-taxable income 1,195,532 1,318,578 Non-deductible expenses 212,367 163,419 Deferred tax liabilities assets that cannot be utilized - net 168,538 17,970 Corporate income tax expense 1,103,169 588,104 Income tax borne by Government 34,566 52,000 Total income tax expense of the Company 1,137,735 640,104 Income tax expense of the subsidiaries 3,193,472 3,397,696 Total consolidated income tax expense 4,331,207 4,037,800 as restated, refer to Note 2p