PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED
WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED
Figures in tables are presented in billions of Rupiah, unless otherwise stated
77
31. TAXATION continued
g. Deferred tax assets and liabilities The details of the Company and subsidiaries deferred tax assets and liabilities are as follows:
Charged credited to the
consolidated statements of
December 31, comprehensive
Juni 30, 2012
income 2013
The Company Deferred tax assets:
Provision for impairment of receivables 276
32 244
Net periodic pension and other post-retirement benefits costs
129 41
170 Accrued expenses and provision for
inventory obsolescence 22
1 23
Provision for early retirement expense 140
140 Employee benefits provisions
173 128
45 Deferred connection fee
54 4
50 Total deferred tax assets
794 262
532 Deferred tax liabilities:
Difference between accounting and tax property and equipment net book value
1,581 53
1,528 Land rights, intangible assets, and others
14 4
10 Finance leases
64 4
68 Total deferred tax liabilities
1,659 53
1,606 Deferred tax liabilities of the Company - net
865 209
1,074
Telkomsel Deferred tax assets:
Provision for impairment of receivables 117
27 144
Employee benefits provisions 207
28 235
Recognition of interest under USO arrangements 6
2 4
Total deferred tax assets 330
53 383
Deferred tax liabilities: Difference between accounting and tax property
and equipment net book value 2,363
64 2,427
Intangible assets 44
8 52
Finance leases 22
13 35
Total deferred tax liabilities 2,429
85 2,514
Deferred tax liabilities of Telkomsel - net 2,099
32 2,131
Deferred tax liabilities of other subsidiaries - net 95
38 133
Total deferred tax liabilities - net 3,059
279 3,338
Total deferred tax assets - net 89
41 130
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED
WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED
Figures in tables are presented in billions of Rupiah, unless otherwise stated
78
31. TAXATION continued
g. Deferred tax assets and liabilities continued
Charged credited to the
consolidated statements of
December 31, comprehensive
Realized December 31,
2011 income
to equity 2012
The Company Deferred tax assets:
Provision for impairment of receivables 334
58 -
276 Net periodic pension and other post-retirement
benefits costs 86
43 -
129 Accrued expenses and provision for
inventory obsolescence 30
8 -
22 Provision for early retirement expense
- 140
- 140
Employee benefits provisions 82
91 -
173 Deferred connection fee
85 31
- 54
Total deferred tax assets 617
177 -
794 Deferred tax liabilities:
Difference between accounting and tax property and equipment net book value
1,929 348
- 1,581
Land rights, intangible assets, and others 21
7 -
14 Finance leases
33 31
- 64
Total deferred tax liabilities 1,983
324 -
1,659 Deferred tax liabilities of the Company - net
1,366 501
- 865
Telkomsel Deferred tax assets:
Provision for impairment of receivables 64
53 -
117 Employee benefits provisions
151 56
- 207
Recognition of interest under USO arrangements -
6 -
6 Total deferred tax assets
215 115
- 330
Telkomsel continued Deferred tax liabilities:
Difference between accounting and tax property and equipment net book value
2,529 166
- 2,363
Intangible assets 49
5 -
44 Finance leases
- 22
- 22
Total deferred tax liabilities 2,578
149 -
2,429 Deferred tax liabilities of Telkomsel - net
2,363 264
- 2,099
Deferred tax liabilities of other subsidiaries - net 65
30 -
95
Total deferred tax liabilities - net 3,794
735 -
3,059 Total deferred tax assets - net
67 27
5 89
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED
WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED
Figures in tables are presented in billions of Rupiah, unless otherwise stated
79
31. TAXATION continued
