OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICES EXPENSES 2013

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 73

31. TAXATION continued

d. The components of income tax expense benefit are as follows: 2013 2012 Current The Company 259 435 Subsidiaries 2,928 2,795 3,187 3,230 Deferred The Company 208 25 Subsidiaries 29 190 237 215 3,424 3,015 e. Corporate income tax is computed for each company as a separate legal entity computing corporate income tax on consolidated basis is not applicable in Indonesia. The reconciliation between the accounting profit multiplied by the applicable tax rate and consolidated income tax expense is as follows: 2013 2012 Consolidated profit before income tax 13,557 12,004 Tax calculated at applicable rate 2,711 2,401 Equity in net earnings of subsidiaries before income tax and reversal of consolidation elimination of subsidiaries 1,200 1,029 Tax effects on: Non-deductible expenses 144 87 Non-taxable income 1,173 1,018 Income subject to final tax and final income tax expense 15 23 Others - 8 Income tax expense of the subsidiaries 2,957 2,605 Total income tax expense 3,424 3,015 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 74

31. TAXATION continued

e. continued The reconciliation between consolidated profit before income tax and the estimated taxable income for six months period ended June 30, 2013 and 2012 is as follows: 2013 2012 Consolidated profit before income tax 13,557 12,004 Add back consolidation eliminations 5,852 5,065 Consolidated profit before income tax and eliminations 19,409 17,069 Less: profit before income tax of the subsidiaries 11,853 Profit before income tax attributable to the Company 7,556 6,857 Less: profit subject to final tax 204 190 7,352 6,667 Temporary differences: Depreciation and gain on sale of property and equipment 271 128 Provision for impairment and trade receivables written-off 159 116 Provision for personnel expenses 641 134 Net periodic pension and other post-retirement benefits costs 206 146 Provision for early retirement program 699 Deferred installation fee 20 39 Finance lease 22 14 Other provisions 25 85 Total temporary differences 1,039 84 Permanent differences: Net periodic post-retirement health care benefit costs 187 45 Employee benefits 90 85 Donations 103 96 Equity in net income of associates and subsidiaries 5,865 5,092 Others 338 209 Total permanent differences 5,147 4,657 Taxable income 1,116 2,094 Current corporate income tax expense 233 419 Final income tax expense 26 16 Total current income tax expense of the Company 259 435 Current income tax expense of the subsidiaries 2,928 2,795 Total current income tax expense 3,187 3,230