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
d. The components of income tax expense benefit are as follows continued: The reconciliation between the profit before income tax and the estimated taxable income of the
Company for the year ended December 31, 2016 and 2015 is as follows:
2016 2015
Profit before income tax 38,189
31,342 Add back consolidation eliminations
24,613 15,553
Consolidated profit before income tax and eliminations 62,802
46,895 Less: profit before income tax of the subsidiaries
40,166 31,007
Profit before income tax attributable to the Company 22,636
15,888 Less: income subject to final tax
670 591
21,966 15,297
Temporary differences: Provision for personnel expenses
560 127
Net periodic pension and other post-retirement benefits costs
513 12
Valuation of fair valueof put option and long-term investment
172 117
Deferred installation fee 50
33 Provision for incentive to subscribers’ migration
- 209
Depreciation and gain on sale of property and equipment 1,880
948 Provision for impairment of assets
1,186 -
Provision for onerous contracts 547
547 Finance leases
337 231
Provision for impairment and trade receivables written-off 43
206 Other provisions
106 296
Net temporary differences 2,804
66 Permanent differences:
Tax penalties 640
29 Trade receivables written-off
590 -
Employee benefits 302
232 Net periodic post-retirement health care benefit costs
163 216
Donations 162
175 Equity in net income of associates and subsidiaries
19,445 15,590
Others 129
258
Net permanent differences 17,459
14,680
Taxable income of the Company 1,703
551 Current corporate income tax expense
340 110
Final income tax expense 331
91 Total current income tax expense of the Company
671 201
Current income tax expense of the subsidiaries 10,067
8,164
Total current income tax expense 10,738
8,365
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
