PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2009 AND 2010,
AND SIX MONTHS PERIOD ENDED JUNE 30, 2009 AND 2010 Figures in tables are presented in millions of Rupiah, unless otherwise stated
79
39. TAXATION continued
e. continued
2009 2010
Income before tax attributable to the Company 6,924,991
6,696,070 Less: income subject to final tax
364,963 272,976
6,560,028 6,423,094
Temporary differences: Amortization of intangible assets
491,656 508,807
Depreciation of property, plant and equipment 49,987
82,722 Allowance for doubtful accounts
232,989 182,797
Accrued employees’ benefits 138,374
160,397 Depreciation of property, plant and equipment
under RSA 44,376
25,633 Finance leases
15,442 3,595
Foreign exchange gain on deferred consideration for business combinations
67,311 26,775
Allowance for inventory obsolescence 5,721
7,089 Amortization of land rights
1,994 2,123
Inventories written-off -
6,785 Gain on sale of property, plant and equipment
3,547 9,430
Amortization of unearned income on RSA 60,888
31,721 Trade receivables written-off
- 213,871
Net periodic pension and other post-retirement benefits costs
199,559 285,921
Payments of deferred consideration for business combinations
600,184 588,854
Accrued early retirement benefits 788,206
1,028,639 Other provisions
35,840 12,093
Total temporary differences 1,114,910
1,728,600
Permanent differences: Net periodic post-retirement health care
benefit costs 165,652
114,614 Amortization of discounts on promissory notes
520 1,821
Equity in net income of associates and subsidiaries
3,971,279 3,846,748
Others 501,991
491,184
Total permanent differences 3,303,116
3,239,129 Taxable income
2,142,001 1,455,365
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2009 AND 2010,
AND SIX MONTHS PERIOD ENDED JUNE 30, 2009 AND 2010 Figures in tables are presented in millions of Rupiah, unless otherwise stated
80
39. TAXATION continued
e. continued
2009 2010
Current corporate income tax expense 492,660
291,073 Final income tax expense
36,962 20,141
Total current income tax expense of the Company 529,622
311,214 Current income tax expense of the subsidiaries
2,273,272 1,917,170
Total current income tax expense 2,802,894
2,228,384
f. Tax assessment i The Company
On 16 June 2010, Directorate General of Tax “DGT” has audited the Company’s income tax overpayment amounting Rp.255 billion on 2008 fiscal year. Subsequently DGT issued
SKPLB on corporate income tax amounting Rp.228 billion in June 2010 net-off SKPLB amounting Rp.27 billion, where Rp.1.12 billion of which has been charged to the Company’s
2010 income statement. The rest of Rp25.82 billion is still under management consideration of whether to accept or filing an appeal.
The Company received SKPKB on VAT amounting Rp.1.69 billion including tax of Rp470 million which has been net off with SKPLB of income taxes. Therefore, the Company
received restitution from DGT amounting Rp.226 billion Note 52e.
ii Telkomsel Due to recalculation of depreciation for fiscal year 2006, Telkomsel claimed for overpayment
from the previously reported tax of Rp.12.5 billion. Telkomsel is currently being tax audited for fiscal year 2006. As of the issuance date of the consolidated financial statements, the tax
audit has not been completed yet.
In 2007, Telkomsel was also assessed by the DGT for underpayments of withholding taxes, VAT and corporate income tax, including penalties, covering the fiscal years 2004 and 2005
totaling Rp.478 billion. The underpayments were settled through netting off withholding tax paid in 2006 of Rp.25 billion and cash payments of Rp.453 billion. On January 3, 2008,
Telkomsel filed an objection to the underpayment assessments of withholding taxes and VAT including penalties totaling Rp.408 billion.
Subsequently, in December 2008, the DGT approved Rp.141 billion of the objection. In February 2009, Telkomsel received this amount and interest of Rp.39 billion. On February 23,
2009, Telkomsel filed an appeal to the Tax Court for the rejected VAT of Rp.215 billion and recognize it as claim for tax refund Note 39a. The remaining rejected amount of
Rp.52 billion was charged to the 2008 consolidated statements of income. Based on Tax Court’s verdict in March 2010, Telkomsel’s appeal on VAT was accepted with a refund of
Rp.215 billion. The refund was received in June 2010 with an interest of Rp.103 billion.
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2009 AND 2010,
AND SIX MONTHS PERIOD ENDED JUNE 30, 2009 AND 2010 Figures in tables are presented in millions of Rupiah, unless otherwise stated
81
39. TAXATION continued
