PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
81
28. GENERAL AND ADMINISTRATIVE EXPENSES
The breakdown of general and administrative expenses is as follows:
2015 2014
General expenses 1,032
967 Provision for impairment of receivables Note 6d
1,010 784
Professional fees 424
266 Training, education and recruitment
393 528
Collection expenses 368
369 Travelling
347 355
Meeting 163
162 Social contributions
116 96
Security and screening 81
104 Others each below Rp75 billion
270 332
Total 4,204
3,963
Refer to Note 36 for details of related party transactions. 29. INTERCONNECTION EXPENSES
The breakdown of interconnection expenses is as follows:
2015 2014
Domestic interconnection and access 2,351
3,639 International interconnection
1,235 1,254
Total 3,586
4,893
Refer to Note 36 for details of related party transactions.
30. TAXATION
a. Claims for tax refund
2015 2014
The Company Corporate income tax
479 60
Value added tax
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
82
30. TAXATION continued
b. Prepaid taxes
2015 2014
The Company Income tax
Article 19 - Revaluation of fixed assets Note 30f 750
- VAT
350 -
1,100 -
Subsidiaries Corporate income tax
16 28
VAT 1,536
835 Income tax
Article 23 - Withholding tax on service delivery 20
27 1,572
890
2,672 890
c. Taxes payable
2015 2014
The Company Income taxes
Article 4 2 - Final tax 37
27 Article 21 - Individual income tax
51 25
Article 22 - Withholding tax on goods delivery and imports
2 2
Article 23 - Withholding tax on service delivery 23
10 Article 25 - Installment of corporate income tax
17 61
Article 26 - Withholding tax on non-resident income 2
2 VAT
VAT -
197 VAT
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
83
30. TAXATION continued
d. The components of income tax expense benefit are as follows:
2014 2015
As restated
Current The Company
201 822
Subsidiaries 8,164
6,794 8,365
7,616 Deferred
The Company 38
174 Subsidiaries
302 103
340 277
8,025 7,339
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 profit or loss and other comprehensive income is as follows:
2014 2015
As restated
Profit before income tax 31,342
28,613 Less income subject to final - net
1,531 2,334
29,811 26,279
Tax calculated at the Company
