PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED
AND SIX MONTHS PERIOD ENDED JUNE 30, 2012 AND 2011 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated
68
30. TAXATION continued
e. continued The Company applied a tax rate of 20 for the fiscal year 2012 and 2011. The subsidiaries
applied a tax rate of 25 for the fiscal year 2012 and 2011. f. Tax assessment
i The Company Directorate General of Tax “DGT” has audited the Company’s corporate income tax
overpayment amounting to Rp.255 billion on 2008 fiscal year. On June 16, 2010, DGT issued an Overpaid Tax Assessment Letter “Surat Ketetapan Pajak Lebih Bayar” or “SKPLB” on
corporate income tax amounting Rp.228 billion. The difference between SKPLB and the Company’s claim for tax refund has been charged to 2010 consolidated statement of
comprehensive income amounting to Rp.27 billion. The Company received an Underpaid Tax Assessment Letter “Surat Ketetapan Pajak Kurang Bayar” or “SKPKB” on VAT amounting
to Rp.1.69 billion including a tax penalty of Rp.0.5 billion which has been net off with SKPLB of income taxes. Therefore, the Company received restitution from DGT amounting to
Rp.226.5 billion. On July 9, 2010, the Company has received a refund from a claim of SKPLB on 2008 fiscal year corporate income tax.
As of the issuance date of the consolidated financial statements, the audit of withholding income tax for 2008 fiscal year is still in process.
ii Telkomsel On February 25, 2009, the Tax Authorities filed a judicial review to the SC for the Tax Court’s
acceptance of Telkomsel’s appeal for a refund of withholding taxes covering the fiscal year 2002 of Rp.115 billion. On April 3, 2009, Telkomsel filed a contra-appeal to the Indonesian
Supreme Court “SC”. As of the issuance date of the consolidated financial statements, it is still in process.
Based on the Tax Court’s verdict in March 2010, Telkomsel’s appeal on Value Added Tax for the fiscal years 2004 and 2005 was accepted and Telkomsel subsequently received the
refund of Rp.215 billion in June 2010 with an interest of Rp.103 billion. On August 10, 2010, the Tax Authorities filed a judicial review to the SC on the Tax Court’s verdict. On September
24, 2010, Telkomsel filed a contra-appeal to the SC. As of the issuance date of the consolidated financial statements, it is still in process.
As a result of the assessment and tax court verdict, on January 28 and February 12, 2010, Telkomsel received the refund for overpayment of the 2008 Corporate Income Tax of Rp.439
billion and Rp.4.2 billion, respectively.
On April 21, 2010, the Tax Court notified Telkomsel that the Tax Authorities has filed an appeal to the SC on the Tax Court’s verdict of the cancellation of a Tax Collection Letter
STP for the underpayment of income tax Article 25 for the period of December 2008 of Rp.429 billion including a penalty of Rp.8 billion. In May 2010, Telkomsel filed a contra-
appeal to the SC. As of the issuance date of the consolidated financial statements, the appeal is still in process.
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED
AND SIX MONTHS PERIOD ENDED JUNE 30, 2012 AND 2011 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated
69
30. TAXATION continued
