REVENUES FS TLKM Q2 2013 English

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 72

31. TAXATION continued

b. Prepaid taxes Juni 30, December 31, 2013 2012 The Company Corporate income tax 55 - 55 - Juni 30, December 31, 2013 2012 Subsidiaries Corporate income tax 66 34 VAT 344 336 Income tax Article 23 - Withholding tax on services delivery 23 2 433 372 c. Taxes payable Juni 30, December 31, 2013 2012 The Company Income taxes Article 4 2 - Final tax 16 6 Article 21 - Individual income tax 112 21 Article 22 Withholding tax on goods delivery and imports 2 - Article 23 - Withholding tax on services delivery 58 10 Article 25 - Installment of corporate income tax 30 Article 26 - Withholding tax on non-residents income tax 607 3 Article 29 - Corporate income tax 198 VAT 406 374 1,201 642 Subsidiaries Income taxes Article 4 2 - Final tax 30 37 Article 21 - Individual income tax 25 60 Article 23 - Withholding tax on services delivery 31 32 Article 25 - Installment of corporate income tax 448 378 Article 26 - Withholding tax on non-residents income tax 6 18 Article 29 - Corporate income tax 413 674 VAT 52 3 1,005 1,202 2,206 1,844 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