INTERCONNECTION EXPENSES TAXATION TAXATION continued

71 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2016 and 2015 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated Table of Contents

25. GENERAL AND ADMINISTRATIVE EXPENSES

The breakdown of general and administrative expenses is as follows: 2016 2015 General expenses 404 228 Professional fees 177 61 Travelling 80 76 Training, education and recruitment 70 81 Provision for impairment of receivables Note 5d 207 142 Others each below Rp75 billion 177 369 Total 701 953 Refer to Note 32 for details of related party transactions.

26. INTERCONNECTION EXPENSES

The breakdown of interconnection expenses is as follows: 2016 2015 Domestic interconnection and access 502 743 International interconnection 282 318 Total 784 1,061 Refer to Note 32 for details of related party transactions.

27. TAXATION

a. Claims for tax refund March 31,2016 December 31,2015 The Company Value added tax “VAT” 298 298 Corporate income tax 489 479 Subsidiaries Corporate income tax 100 290 Value tax added “VAT” 127 12 Income tax Article 23 - Withholding tax on service delivery Total claims for tax refund 1,014 1,079 Short-term portion 66 66 Long-term portion 948 1,013 72 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2016 and 2015 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated Table of Contents

27. TAXATION continued

b. Prepaid taxes March 31, 2016 December 31,2015 The Company Income tax 474 750 VAT 381 350 855 1,100 Subsidiaries Corporate income tax 2 16 VAT 1,902 1,536 Income tax Article 23 - Withholding tax on service delivery 26 20 1,930 1,572 2,785 2,672 c. Taxes payable March 31, 2016 December 31,2015 The Company Income taxes Article 4 2 - Final tax 24 37 Article 21 - Individual income tax 54 51 Article 22 - Withholding tax on goods delivery and imports 4 2 Article 23 - Withholding tax on service delivery 25 23 Article 25 - Installment of corporate income tax 2 17 Article 26 - Withholding tax on non-resident income 2 Article 29 - Corporate income tax 221 - VAT VAT – Tax collector 238 396 568 528 Subsidiaries Income taxes Article 4 2 - Final tax 37 54 Article 21 - Individual income tax 91 113 Article 22 - Withholding tax on goods delivery and imports 1 1 Article 23 - Withholding tax on service delivery 94 102 Article 25 - Installment of corporate income tax 552 237 Article 26 - Withholding tax on non-resident income 11 9 Article 29 - Corporate income tax 2,121 1,548 VAT 896 681 3,803 2,745 4,371 3,273 73 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2016 and 2015 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated Table of Contents

27. TAXATION continued