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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
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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
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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
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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