PERSONNEL EXPENSES 2012 FS Tlkm 30 Juni 2012 Eng

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 65

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 66

30. 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 2,745