REVENUES 2016 FS English Q2 2016 FINAL

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and For the Six Months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 71

25. GENERAL AND ADMINISTRATIVE EXPENSES

The breakdown of general and administrative expenses is as follows: 2016 2015 General expenses 740 684 Professional fees 290 165 Training, education and recruitment 190 187 Travelling 185 159 Provision for impairment of receivables Note 5d 149 471 Others each below Rp75 billion 384 358 Total 1,938 2.024 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 1,001 1,316 International interconnection 412 636 Total 1,413 1,952 Refer to Note 32 for details of related party transactions.

27. TAXATION

a. Claims for tax refund June 30, December 31, 2016 2015 The Company Value added tax “VAT” 298 298 Corporate income tax 412 479 Subsidiaries Corporate income tax 88 290 Value tax added “VAT” 128 12 Income tax Article 23 - Withholding tax on service delivery Total claims for tax refund 926 1,079 Short-term portion 89 66 Long-term portion 837 1,013 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and For the Six Months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 72

27. TAXATION continued

b. Prepaid taxes June 30, December 31, 2016 2015 The Company Income tax 750 750 VAT 415 350 1,165 1,100 Subsidiaries Corporate income tax 56 16 VAT 1,872 1,536 Income tax Article 23 - Withholding tax on service delivery 36 20 Article 22 1 - 1,965 1,572 3,130 2,672 c. Taxes payable June 30, December 31, 2016 2015 The Company Income taxes Article 4 2 - Final tax 20 37 Article 21 - Individual income tax 139 51 Article 22 - Withholding tax on goods delivery and imports 3 2 Article 23 - Withholding tax on service delivery 24 23 Article 25 - Installment of corporate income tax 2 17 Article 26 - Withholding tax on non-resident income 1 2 Article 29 - Corporate income tax 8 - VAT VAT – Tax collector 275 396 472 528 Subsidiaries Income taxes Article 4 2 - Final tax 67 54 Article 21 - Individual income tax 119 113 Article 22 - Withholding tax on goods delivery and imports 3 1 Article 23 - Withholding tax on service delivery 111 102 Article 25 - Installment of corporate income tax 644 237 Article 26 - Withholding tax on non-resident income 9 9 Article 29 - Corporate income tax 1,042 1,548 VAT 694 681 2,689 2,745 3,161 3,273