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
80
38. TAXATION
continued c. Taxes payable
December 31, March 31, 2010
2011
The Company Income taxes
Article 4 2 - Final tax 6,979
2,849 Article 21 - Individual income tax
66,642 48,585
Article 23 - Withholding tax on services delivery 11,391
12,105 Article 25 - Installment of corporate income tax
32,385 43
Article 26 - Withholding tax on non-resident income tax 707
1,153 Article 29 - Underpayment of corporate income tax
9,225 134,768
VAT 13,434
68,704 140,763
268,207 Subsidiaries
Income taxes Article 4 2 - Final tax
15,081 11,871
Article 21 - Individual income tax 35,822
36,330 Article 22 - Withholding tax on goods delivery and
imports 2
2 Article 23 - Withholding tax on services delivery
42,763 22,989
Article 25 - Installment of corporate income tax 405,478
335,244 Article 26 - Withholding tax on non-resident income tax
18,348 7,015
Article 29 - Underpayment of corporate income tax
15,867 38,628
VAT 61,566
213,707 594,927
665,786 735,690
933,993
d. The components of income tax expense benefit are as follows:
2010 2011
Current The Company
106,728 300,687
Subsidiaries 905,124
1,027,948 1,011,852
1,328,635 Deferred
The Company 279,430
12,136 Subsidiaries
68,938 30,148
348,368 18,012
1,360,220 1,310,623
as restated, refer to Note 2p
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
