GENERAL AND ADMINISTRATIVE EXPENSES 2014 TAXATION TAXATION

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and for three months period then ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 72

31. TAXATION continued

d. The components of income tax expense benefit are as follows: 2014 2013 Current The Company 318 144 Subsidiaries 1,578 1.483 1,896 1,627 Deferred The Company 84 31 Subsidiaries 86 12 170 19 1,726 1,646 The reconciliation between the income tax expense calculated by applying the applicable tax rate of 20 to the profit before income tax less income subject to final tax, and the net income tax expense as shown in the consolidated statement of comprehensive income is as follows: 2014 2013 Profit before income tax 6,914 6,631 Less income subject to final tax 549 255 6,365 6,376 Tax calculated at the Company’s applicable statutory tax rate of 20 1,273 1,275 Difference in applicable statutory tax rate 290 291 for subsidiaries Non-deductible expenses 148 78 Final income tax expenses 15 11 Others - 10 Net income tax expense 1,726 1,646 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and for three months period then ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 73

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 three months period ended March 31, 2014 and 2013 is as follows: 2014 2013 Profit before income tax 6,914 6,631 Add back consolidation eliminations 2,967 2,929 Consolidated profit before income tax and eliminations 9,882 9,560 Less profit before income tax of the subsidiaries 5,950 5,919 Profit before income tax attributable to the Company 3,932 3,641 Less income subject to final tax 127 89 3,805 3,552 Temporary differences: Provision for impairment and trade receivables written-off 223 129 Net periodic pension and other post-retirement Provision for personnel expenses 111 104 benefits costs 64 54 Provision for impairment of assets 30 - Deferred installation fee 2 11 Payment of provision for early retirement program - 699 Depreciation and gain on sale of property and equipment 31 208 Finance lease 3 7 Other provisions 26 20 Net temporary differences 422 202 Permanent differences: Donations 65 27 Employee benefits 51 43 Net periodic post-retirement health care benefit costs 19 94 Equity in net income of associates and subsidiaries 2,970 2,923 Others 121 77 Net permanent differences 2,714 2,682 Taxable income of the Company 1,513 668 Current corporate income tax expense 303 133 Final income tax expense 15 11 Total current income tax expense of the Company 318 144 Current income tax expense of the subsidiaries 1,578 1,483 Total current income tax expense 1,896 1,627 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and for three months period then ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 74

31. TAXATION continued