OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES 2014

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and for three months period then ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 71

31. TAXATION

b. Prepaid taxes March 31, December 31, 2014 2013 Subsidiaries Corporate income tax 42 58 VAT 620 445 Income tax Article 23 - Withholding tax on service delivery 37 22 699 525 c. Taxes payable March 31, December 31, 2014 2013 The Company Income taxes Article 4 2 - Final tax 9 11 Article 21 - Individual income tax 54 34 Article 22 - Withholding tax on goods delivery and imports 3 5 Article 23 - Withholding tax on service delivery 10 12 Article 25 - Installment of corporate income tax - 53 Article 26 - Withholding tax on non-resident income 1 Article 29 - Corporate income tax 347 165 VAT 390 441 813 722 Subsidiaries Income taxes Article 4 2 - Final tax 25 48 Article 21 - Individual income tax 72 82 Article 23 - Withholding tax on service delivery 47 34 Article 25 - Installment of corporate income tax 443 440 Article 26 - Withholding tax on non-resident income 5 16 Article 29 - Corporate income tax 485 284 VAT - 72 1,077 976 1,890 1,698 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and for three months period then ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 72

31. TAXATION continued

d. The components of income tax expense benefit are as follows: 2014 2013 Current The Company 318 144 Subsidiaries 1,578 1.483 1,896 1,627 Deferred The Company 84 31 Subsidiaries 86 12 170 19 1,726 1,646 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 6,914 6,631 Less income subject to final tax 549 255 6,365 6,376 Tax calculated at the Company’s applicable statutory tax rate of 20 1,273 1,275 Difference in applicable statutory tax rate 290 291 for subsidiaries Non-deductible expenses 148 78 Final income tax expenses 15 11 Others - 10 Net income tax expense 1,726 1,646