REVENUES FS TLKM Q3 2014engl

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 77

31. TAXATION

b. Prepaid taxes September 30, December 31, 2014 2013 Subsidiaries Corporate income tax 46 58 VAT 843 445 Income tax Article 22 - Witholding tax on purchase goods 3 - Article 23 - Withholding tax on service delivery 69 22 961 525 c. Taxes payable September 30, December 31, 2014 2013 The Company Income taxes Article 4 2 - Final tax 15 11 Article 21 - Individual income tax 89 34 Article 22 - Withholding tax on goods delivery and imports 8 5 Article 23 - Withholding tax on service delivery 10 12 Aricle 24 – Foreign tax credit limitation - Article 25 - Installment of corporate income tax 53 Article 26 - Withholding tax on non-resident income 1 1 Article 29 - Corporate income tax 113 165 VAT 412 441 648 722 Subsidiaries Income taxes Article 4 2 - Final tax 57 48 Article 21 - Individual income tax 71 82 Article 23 - Withholding tax on service delivery 54 34 Article 25 - Installment of corporate income tax 490 440 Article 26 - Withholding tax on non-resident income 8 16 Article 29 - Corporate income tax 504 284 VAT - 72 1,184 976 1,832 1,698 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 78

31. TAXATION continued

d. The components of income tax expense benefit are as follows: 2014 2013 Current The Company 708 607 Subsidiaries 4,797 4,714 5,505 5,321 Deferred The Company 23 63 Subsidiaries 47 138 70 201 5,435 5,120 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 21,715 20,748 Less income subject to final tax 1,246 618 20,469 20,130 Tax calculated at the Company’s applicable statutory tax rate of 20 4,094 4,026 Difference in applicable statutory tax rate for subsidiaries 951 897 Non-deductible expenses 312 298 Final income tax expenses 72 45 Others 6 146 Net income tax expense 5,435 5,120