GENERAL AND ADMINISTRATIVE EXPENSES 2014 TAXATION

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months Period Then Ended unaudited Figures in tables are expressedin billions of rupiah, unless otherwise stated 76

31. 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 six months period ended June 30, 2014 and 2013 is as follows: 2014 2013 Profit before income tax 13,953 13,557 Add back consolidation eliminations 5,977 5,852 Consolidated profit before income tax and eliminations 19,930 19,409 Less profit before income tax of the subsidiaries 11,927 11,853 Profit before income tax attributable to the Company 8,003 7,556 Less income subject to final tax 340 204 7,663 7,352 Temporary differences: Provision for impairment and trade receivables written-off 317 159 Net periodic pension and other post-retirement 617 641 Provision for personnel expenses benefits costs 120 206 Provision for impairment of assets 190 - Deferred installation fee 4 20 Payment of provision for early retirement program - 699 Depreciation and gain on sale of property and equipment 82 271 Finance lease 9 22 Other provisions 1 25 Net temporary differences 84 1,039 Permanent differences: Donations 102 103 Employee benefits 115 90 Net periodic post-retirement health care benefit costs 37 187 Equity in net income of associates and subsidiaries 5,985 5,865 Others 104 338 Net permanent differences 5,627 5,147 Taxable income of the Company 1,952 1,166 Current corporate income tax expense 391 233 Final income tax expense 51 26 Total current income tax expense of the Company 442 259 Current income tax expense of the subsidiaries 3,124 Total current income tax expense 3,566 259 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months Period Then Ended unaudited Figures in tables are expressedin billions of rupiah, unless otherwise stated 77

31. TAXATION continued