PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2008 AND 2009,
AND SIX MONTHS PERIOD ENDED JUNE 30, 2008 AND 2009 Figures in tables are presented in millions of Rupiah, unless otherwise stated
80
38. TAXATION continued
g. Deferred tax assets and liabilities The details of the Company and subsidiaries deferred tax assets and liabilities are as follows:
Charged credited to the
consolidated December 31, to statements Acquisitions
June 30, 2007
of income of Sigma
2008
The Company Deferred tax assets:
Deferred consideration for business combinations
1,010,035 147,822
- 862,213
Allowance for doubtful accounts 306,329
25,684 -
332,013 Net periodic pension and other
post-retirement benefits costs 375,994
35,678 -
340,316 Accrued expenses
76,686 24,527
- 52,159
Accrued for employees’ benefits 172,071
48,788 -
220,859 Finance leases
40,057 3,168
- 36,889
Allowance for inventory obsolescence 15,891
1,172 -
17,063
v
Total deferred tax assets 1,997,063
135,551 -
1,861,512 Deferred tax liabilities:
Difference between book and tax property, plant and
equipments net book value 1,848,201
101,338 -
1,746,863 Land rights
4,592 544
- 5,136
RSA 59,859
10,965 -
70,824 Intangible assets
909,005 122,285
- 786,720
Total deferred tax liabilities 2,821,657
212,114 -
2,609,543 Deferred tax liabilities of the Company - net
824,594 76,563
- 748,031
Deferred tax liabilities of the subsidiaries - net
2,209,506 153,628
54,636 2,417,770
Total deferred tax liabilities - net 3,034,100
77,065 54,636
3,165,801 Charged
credited to the consolidated
December 31, statements
June 30, 2008
of income 2009
The Company Deferred tax assets:
Deferred consideration for business combinations 698,048
186,899 511,149
Allowance for doubtful accounts 259,195
68,155 327,350
Net periodic pension and other post-retirement benefits costs 275,741
55,878 219,863
Accrued expenses 31,877
6,204 38,081
Early termination expenses 220,698
220,698 -
Accrued for employees’ benefits 93,035
38,745 54,290
Finance leases 22,034
4,324 17,710
Allowance for inventory obsolescence 16,201
1,603 17,804
Total deferred tax assets 1,616,829
430,582 1,186,247
As restated Note 53
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2008 AND 2009,
AND SIX MONTHS PERIOD ENDED JUNE 30, 2008 AND 2009 Figures in tables are presented in millions of Rupiah, unless otherwise stated
81
38. TAXATION continued
