INTERCONNECTION EXPENSES 2010 FS Telkom Q1 2011

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND MARCH 31, 2011 UNAUDITED AND THREE MONTHS PERIOD ENDED MARCH 31, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 81

38. TAXATION

continued e. Corporate income tax is computed for each individual company as a separate legal entity consolidated financial statements are not applicable for computing corporate income tax in Indonesia. The reconciliation between the consolidated income before tax and taxable income attributable to the Company and the consolidated income tax expense are as follows: 2010 2011 Consolidated income before tax 5,136,463 5,134,254 Add back consolidation eliminations 1,806,834 1,917,102 Consolidated income before tax and eliminations 6,943,297 7,051,356 Less: income before tax of the subsidiaries 3,789,597 3,910,724 Income before tax attributable to the Company 3,153,700 3,140,632 Less: income subject to final tax 134,879 193,702 3,018,821 2,946,930 Tax calculated at applicable rates 603,764 589,386 Non-taxable income 361,454 383,580 Non-deductible expenses 73,717 52,801 Deferred tax liabilities assets that cannot be utilized - net 61,829 35,592 Corporate income tax expense 377,856 294,199 Income tax borne by Government 8,302 18,624 Total income tax expense of the Company 386,158 312,823 Income tax expense of the subsidiaries 974,062 997,800 Total consolidated income tax expense 1,360,220 1,310,623 as restated, refer to Note 2p The reconciliation between income before tax attributable to the Company and the estimated taxable income for three months period ended March 31, 2010 and 2011, are as follows: 2010 2011 Income before tax attributable to the Company 3,153,700 3,140,632 Less: income subject to final tax 134,879 193,702 3,018,821 2,946,930 PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND MARCH 31, 2011 UNAUDITED AND THREE MONTHS PERIOD ENDED MARCH 31, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 82

38. TAXATION