PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND FOR THE YEAR THEN ENDED
WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2011 AND FOR THE YEAR THEN ENDED AND AS OF JANUARY 1, 2011
Figures in tables are presented in billions of Rupiah, unless otherwise stated
74
31. TAXATION continued
e. continued The Tax Law No. 362008 stipulates a reduction of 5 from the top rate applicable to qualifying
listed companies, for those whose stocks are traded in the IDX which meet the prescribed criteria that the public own 40 or more of the total fully paid and traded stocks, and such stocks are
owned by at least 300 parties, with each party owning less than 5 of the total paid-up stocks. These requirements must be met by a company for a period of 6 months in one tax year. The
Company has met all of the required criteria, therefore, for purposes of calculating income tax expense and liabilities for the financial reporting periods of December 31, 2012 and 2011, the
Company has reduced the applicable tax rate by 5. The Company applied a tax rate of 20 for the fiscal years 2012 and 2011. The subsidiaries
applied a tax rate of 25 for the fiscal years 2012 and 2011.
The Company will submit the above corporate income tax computation in the income tax return “Surat Pemberitahuan Tahunan” or “Annual SPT” for the fiscal year 2012 to tax office that will
be reported based on prevailing regulations. The amount of corporate income tax for the year ended December 31, 2011 agreed with that was reported in the Annual SPT.
f. Tax assessment i The Company
The Directorate General of Tax “DGT” is assessing the Company’s withholding income taxes for fiscal year 2008 and as of the issuance date of the consolidated financial
statements, the assessment is still in process.
ii Telkomsel On February 25, 2009, the Tax Authorities filed a judicial review request to the Indonesian
Supreme Court “SC” for the Tax Court’s acceptance of Telkomsel’s appeal for a refund of Rp115 billion withholding taxes covering the fiscal year 2002. On April 3, 2009, Telkomsel
filed a contra-appeal to the SC. Based on its verdict which was received in November 2012, the SC decided to reject the request of the Tax Authorities. The SC verdict is legally binding
in favor of Telkomsel.
On August 10, 2010, the Tax Authorities filed a judicial review request to the SC on the Tax Court’s verdict. On September 24, 2010, Telkomsel filed a contra-appeal to the SC. As of the
issuance date of the consolidated financial statements, the judicial review is still in process.
On April 21, 2010, the Tax Court notified Telkomsel that the Tax Authorities have filed an appeal to the SC on the Tax Court’s verdict to cancel the Tax Collection Letter STP for the
underpayment of income tax Article 25 for the period December 2008 of Rp429 billion including a penalty of Rp8 billion. In May 2010, Telkomsel filed a contra-appeal to the SC.
As of the issuance date of the consolidated financial statements, the appeal is still in process.
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND FOR THE YEAR THEN ENDED
WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2011 AND FOR THE YEAR THEN ENDED AND AS OF JANUARY 1, 2011
Figures in tables are presented in billions of Rupiah, unless otherwise stated
75
31. TAXATION continued
