INTERCONNECTION EXPENSES 2009 TAXATION FSTelkom30June10Eng

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2009 AND 2010, AND SIX MONTHS PERIOD ENDED JUNE 30, 2009 AND 2010 Figures in tables are presented in millions of Rupiah, unless otherwise stated 78

39. TAXATION continued

e. Corporate income tax is computed for each individual company as a separate legal entity consolidated financial statements are not applicable for computing corporate income tax in Indonesia. The reconciliation between the consolidated income before tax and taxable income attributable to the Company and the consolidated income tax expense are as follows: 2009 2010 Consolidated income before tax 11,537,951 10,880,374 Add back consolidation eliminations 3,999,469 3,833,641 Consolidated income before tax and eliminations 15,537,420 14,714,015 Less: income before tax of the subsidiaries 8,612,429 8,017,945 Income before tax attributable to the Company 6,924,991 6,696,070 Less: income subject to final tax 364,963 272,976 6,560,028 6,423,094 Tax calculated at applicable rates 1,508,806 1,284,618 Non-taxable income 913,394 769,350 Non-deductible expenses 153,677 121,524 Deferred tax assets that cannot be utilized - net 69,906 88,356 Corporate income tax expense 818,995 725,148 Final income tax expense 36,962 20,142 Total income tax expense of the Company 855,957 745,290 Income tax expense of the subsidiaries 2,435,514 2,072,063 Total consolidated income tax expense 3,291,471 2,817,353 The reconciliation between income before tax attributable to the Company and the estimated taxable income for the six months period ended June 30, 2009 and 2010, are as follows: PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2009 AND 2010, AND SIX MONTHS PERIOD ENDED JUNE 30, 2009 AND 2010 Figures in tables are presented in millions of Rupiah, unless otherwise stated 79

39. TAXATION continued