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PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2016 and 2015 unaudited
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
Table of Contents
27. TAXATION continued
d. The components of income tax expense benefit are as follows:
2016 2015
Current The Company
306 353
Subsidiaries 2,301
1,692 2,607
2,045
Deferred The Company
99 166
Subsidiaries 85
69 184
235
2,423 1,810
The reconciliation between the income tax expense calculated by applying the applicable tax rate of 20 to the profit before income tax less income subject to final tax, and the net income tax
expense as shown in the consolidated statement of profit or loss and other comprehensive income is as follows:
2016 2015
Profit before income tax 9,316
7,318 Less income subject to final - net
131 660
9,185 6,658
Tax calculated at the Company’s applicable statutory tax rate of 20
1,837 1,332
Difference in applicable statutory tax rate for subsidiaries
438 306
Non-deductible expenses 55
118 Final income tax expenses
56 30
Others 37 24
Net income tax expense 2,423
1,810
74
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2016 and 2015 unaudited
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
Table of Contents
27. TAXATION continued
d. The components of income tax expense benefit are as follows: continued The reconciliation between the profit before income tax and the estimated taxable income of the
Company for the three months period ended March 31, 2016 and 2015 is as follows:
2016 2015
Profit before income tax 9,316
7,318 Add back consolidation eliminations
4,507 3,392 Consolidated profit before income tax and eliminations
13,823 10,710
Less: profit before income tax of the subsidiaries 8,683
6,755 Profit before income tax attributable to the Company
5,140 3,955
Less: income subject to final tax 150
94
4,990 3,861
Temporary differences: Provision for onerous contracts
430 -
Finance leases 1 2
Provision for personnel expenses 523
85 Net periodic pension and other post-retirement benefits
costs 51 46
Provision for impairment of assets -
872 Depreciation and gain on sale of property and equipment
271 44
Provision for impairment and trade receivables written-off 255
59
Deferred installation fee 2
6
Other provisions 32
41
Net temporary differences 509
1,069 Permanent differences:
Employee benefits 60 51
Net periodic post-retirement health care benefit costs 45
61
Donations 18 42
Equity in net income of associates and subsidiaries 4,513
3,396
Others 302 25
Net permanent differences 4,088
3,217 Taxable income of the Company
1,411 1,713
Current corporate income tax expense 282
343
Final income tax expense 24 10
Total current income tax expense of the Company 306
353 Current income tax expense of the subsidiaries
2,301 1,692
Total current income tax expense 2,607
2,045
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PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2016 and 2015 unaudited
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
Table of Contents
27. TAXATION continued
