PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2013 UNAUDITED AND FOR NINE MONTHS PERIOD ENDED
WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 UNAUDITED
Figures in tables are presented in billions of Rupiah, unless otherwise stated
71
26. REVENUES continued
The details of net revenues received by the Company and subsidiaries from agency relationships for nine months period ended September 30, 2013 and 2012 follows:
2013 2012
Gross revenues 13,630
10,905 Compensation to value added service providers
193 137
Net revenues 13,437
10,768
Refer to Note 37 for details of related party transactions. 27. PERSONNEL EXPENSES
2013 2012
Salaries and related benefits 2,523
2,389 Vacation pay, incentives and other benefits
2,213 2,139
Employees’ income tax 898
782 Net periodic pension costs Note 34
656 593
Net periodic post-retirement health care benefits costs Note 36 281
68 Housing
163 149
Insurance 73
65 Others each below Rp50 billion
160 114
Total 6,967
6,299
Refer to Note 37 for details of related party transactions. 28. OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICES EXPENSES
2013 2012
Operations and maintenance 7,879
7,361 Radio frequency usage charges Notes 41c.i and 41c.ii
2,301 2,149
Concession fees and Universal Service Obligation charges 1,150
1,029 Electricity, gas and water
752 651
Cost of phone, set top box, SIM and RUIM cards 495
604 Leased lines and CPE
439 224
Cost of IT services 369
190 Vehicles rental and supporting facilities
301 199
Insurance 287
301 Others each below Rp50 billion
142 137
Total 14,115
12,845
Refer to Note 37 for details of related party transactions.
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2013 UNAUDITED AND FOR NINE MONTHS PERIOD ENDED
WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 UNAUDITED
Figures in tables are presented in billions of Rupiah, unless otherwise stated
72
29. GENERAL AND ADMINISTRATIVE EXPENSES 2013
2012
Provision for impairment of receivables and inventory obsolescence Notes 6d and 7
569 707
General expenses 495
392 Collection expenses
244 251
Training, education and recruitment 254
179 Travelling
227 187
Professional fees 178
134 Social contribution
72 93
Meetings 97
73 Others each below Rp50 billion
262 200
Total 2,398
2,216 Refer to Note 37 for details of related party transactions.
30. INTERCONNECTION EXPENSES 2013
2012
Domestic interconnection and transit 2,730
2,522 International interconnection
906 853
Total 3,636
3,375
Refer to Note 37 for details of related party transactions.
31. TAXATION
a. Claims for tax refund
September 30, December 31, 2013
2012
Subsidiaries Import duties
- 10
Corporate income tax 8
18 Income tax
Article 23 - Withholding tax on services delivery 8
9 Value added tax “VAT”
407 399
423 436
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2013 UNAUDITED AND FOR NINE MONTHS PERIOD ENDED
WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 UNAUDITED
Figures in tables are presented in billions of Rupiah, unless otherwise stated
73
31. TAXATION continued
b. Prepaid taxes
September 30, December 31, 2013
2012
Subsidiaries Corporate income tax
77 34
VAT 599
336 Income tax
Article 23 - Withholding tax on services delivery 37
2
713 372
c. Taxes payable
September 30, December 31, 2013
2012
The Company Income taxes
Article 4 2 - Final tax 6
6 Article 21 - Individual income tax
33 21
Article 22 – Withholding tax on goods delivery and imports
3 -
Article 23 - Withholding tax on services delivery 6
10 Article 25 - Installment of corporate income tax
- 30
Article 26 - Withholding tax on non-residents income tax 3
Article 29 - Corporate income tax 104
198 VAT
392 374
544 642
Subsidiaries Income taxes
Article 4 2 - Final tax 28
37 Article 21 - Individual income tax
45 60
Article 23 - Withholding tax on services delivery 28
32 Article 25 - Installment of corporate income tax
460 378
Article 26 - Withholding tax on non-residents income tax 9
18 Article 29 - Corporate income tax
850 674
VAT 295
3 1,715
1,202 2,259
1,844