PERSONNEL EXPENSES 2012 FS Tlkm 30 Juni 2012 Eng
30. TAXATION continued
b. Prepaid taxes June 30, December 31, 2012 2011 The Company VAT - 43 Subsidiaries Corporate income tax 23 610 VAT 186 131 Income tax Article 23 - Withholding tax on services delivery 9 3 218 744 218 787 c. Taxes payable June 30, December 31, 2012 2011 The Company Income taxes Article 4 2 - Final tax 8 4 Article 21 - Individual income tax 79 68 Article 23 - Withholding tax on services delivery 47 11 Article 25 - Installment of corporate income tax - 40 Article 26 - Withholding tax on non-resident income tax 303 1 Article 29 - Underpayment of corporate income tax 132 1 VAT 204 - 773 125 Subsidiaries Income taxes Article 4 2 - Final tax 25 29 Article 21 - Individual income tax 20 75 Article 23 - Withholding tax on services delivery 21 25 Article 25 - Installment of corporate income tax 379 6 Article 26 - Withholding tax on non-resident income tax 8 10 Article 29 - Underpayment of corporate income tax 618 682 VAT 179 87 1,250 914 2,023 1,039 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 6630. TAXATION continued
d. The components of income tax expense benefit are as follows: 2012 2011 Current The Company 435 463 Subsidiaries 2,795 2,289 3,230 2,752 Deferred The Company 25 146 Subsidiaries 190 153 215 7 3,015 2,745 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: 2012 2011 Consolidated income before tax 12,004 10,782 Add back consolidation eliminations 5,065 4,167 Consolidated income before tax and eliminations 17,069 14,949 Less: income before tax of the subsidiaries 10,212 8,433 Income before tax attributable to the Company 6,857 6,516 Less: income subject to final tax 190 250 6,667 6,266 Tax calculated at applicable rates 1,333 1,253 Non-taxable income 1,018 834 Non-deductible expenses 87 89 Deferred tax liabilities that cannot be utilized - net 8 62 Corporate income tax expense 394 570 Final income tax expense 16 39 Total income tax expense of the Company 410 609 Income tax expense of the subsidiaries 2,605 2,136 Total consolidated income tax expense 3,015 2,745Parts
» GENERAL a. Establishment and general information
» Public offering of securities of the Company
» GENERAL continued d. Subsidiaries continued
» Basis of preparation of financial statements
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions with related parties
» Investments in associated companies
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued k. Intangible assets continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Deferred charges for land rights
» Trade payables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued m. Leases continued
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued m. Leases continued
» Revenue and expense recognition
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» Financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued t. Income tax continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» Retirement benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued w. Dividends
» CASH AND CASH EQUIVALENTS June 30,
» CASH AND CASH EQUIVALENTS continued June 30, TRADE RECEIVABLES
» TRADE RECEIVABLES continued FS Tlkm 30 Juni 2012 Eng
» INVENTORIES continued FS Tlkm 30 Juni 2012 Eng
» LONG-TERM INVESTMENTS PROPERTY, PLANT AND EQUIPMENT
» PROPERTY, PLANT AND EQUIPMENT continued PROPERTY, PLANT AND EQUIPMENT continued
» PROPERTY, PLANT AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS INTANGIBLE ASSETS
» INTANGIBLE ASSETS continued FS Tlkm 30 Juni 2012 Eng
» INTANGIBLE ASSETS continued TRADE PAYABLES June 30,
» ACCRUED EXPENSES June 30, UNEARNED INCOME
» SHORT-TERM BANK LOANS continued
» MATURITIES OF LONG-TERM LIABILITIES continued
» TWO-STEP LOANS continued FS Tlkm 30 Juni 2012 Eng
» BONDS AND NOTES continued BANK LOANS continued
» BANK LOANS continued FS Tlkm 30 Juni 2012 Eng
» NON-CONTROLLING INTEREST June 30, FS Tlkm 30 Juni 2012 Eng
» CAPITAL STOCK FS Tlkm 30 Juni 2012 Eng
» CAPITAL STOCK continued ADDITIONAL PAID-IN CAPITAL June 30,
» 7,747 773,659,960 6,323 TREASURY STOCK Maximum Purchase
» REVENUES 2012 FS Tlkm 30 Juni 2012 Eng
» PERSONNEL EXPENSES 2012 FS Tlkm 30 Juni 2012 Eng
» GENERAL AND ADMINISTRATIVE EXPENSES 2012 TAXATION TAXATION continued
» TAXATION continued FS Tlkm 30 Juni 2012 Eng
» CASH DIVIDENDS AND GENERAL RESERVE
» PENSION AND OTHER POST-RETIREMENT BENEFITS June 30,
» PENSION AND OTHER POST-RETIREMENT BENEFITS continued
» PENSION AND OTHER POST-RETIREMENT BENEFITS continued a. Prepaid pension benefit costs
» PENSION AND OTHER POST-RETIREMENT BENEFITS continued b. Pension benefit costs provisions
» POST-RETIREMENT HEALTH CARE BENEFITS
» POST-RETIREMENT HEALTH CARE BENEFITS continued
» Nature of relationships and transactionsaccounts with related parties
» 396 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Cash and cash equivalents Note 3 6,506
» 7,848 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 314 b. Available-for-sale financial assets
» c. Trade receivables - net Note 4
» Advances and prepaid expenses Note 6
» 2,233 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 97 e. Advances and other non-current
» June 30, 2012 e. Advances and other non-current
» 838 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» h. Advances from customers and suppliers
» i. Short-term bank loans Note 15 7
» 2,284 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 107 k. Bonds and notes Note 18
» l. Long-term bank loans Note 19
» 6,864 Significant agreements with related parties
» RELATED PARTY TRANSACTIONS continued c. Significant agreements with related parties continued
» SEGMENT INFORMATION FS Tlkm 30 Juni 2012 Eng
» SEGMENT INFORMATION continued FS Tlkm 30 Juni 2012 Eng
» REVENUE-SHARING ARRANGEMENTS “RSA” FS Tlkm 30 Juni 2012 Eng
» Mobile cellular telephone tariffs
» Interconnection tariffs Network lease tariff
» RSA continued COMMITMENTS AND SIGNIFICANT AGREEMENTS
» COMMITMENTS AND SIGNIFICANT AGREEMENTS continued a. Capital expenditures continued
» Borrowings and other credit facilities Others
» COMMITMENTS AND SIGNIFICANT AGREEMENTS continued c. Others continued
» CONTINGENCIES FS Tlkm 30 Juni 2012 Eng
» 7.40 ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued FINANCIAL RISK MANAGEMENT
» FINANCIAL RISK MANAGEMENT continued
» FINANCIAL RISK MANAGEMENT continued Fair value of financial assets and financial liabilities
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