PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued SEPTEMBER 30, 2005 AND 2006, AND FOR THE NINE MONTHS PERIOD ENDED
SEPTEMBER 30, 2005 AND 2006 Figures in tables are presented in millions of Rupiah, unless otherwise stated
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0. INCOME TAX continued
. continued
4 d
2005 2006
As restated
Permanent differences: Net periodic post-retirement health care benefit cost
371,817 443,411
Amortization of goodwill and intangible assets 15,952
8,858 Amortization of deferred interests
- 33,274
Depreciation expense 7,538
- Equity in net income of associates and subsidiaries
4,198,795 5,695,744
Interest income 3,464
- Income from landbuilding rental
13,698 -
Others 401,040
320,592 Total permanent differences
3,419,610 4,889,609
Taxable income subject to corporate income tax 4,909,747
6,436,464 Corporate income tax expense
1,472,907 1,930,922
Final income tax expense 26,362
76,867 Total current income tax expense of the Company
1,499,269 2,007,789
Current income tax expense of the subsidiaries 2,503,714
3,609,474 Total current income tax expense
4,002,983 5,617,263
.
The 2005 figures have been restated due to the adoption of PSAK 24R see Note 4a.
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued SEPTEMBER 30, 2005 AND 2006, AND FOR THE NINE MONTHS PERIOD ENDED
SEPTEMBER 30, 2005 AND 2006 Figures in tables are presented in millions of Rupiah, unless otherwise stated
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0. INCOME TAX continued
e. Deferred tax assets and liabilities
he details of the Companys and subsidiaries deferred tax assets and liabilities are as follows:
4
T
Charged Credited
December 31, to Statements
September 30, 2004
of Income 2005
As restated As restated
The Company Deferred tax assets:
Allowance for doubtful accounts
207,679 99,293
306,972 Allowance for inventory
obsolescence 15,494
1,793 13,701
Long-term investments 4,685
24,067 19,382
Accrued early retirement benefits
- 6,839
6,839 Accrued for employee bonuses
42,665 11,155
31,510 Accrued long service awards
128,011 18,693
146,704 Liabilities of business acquisitions
1,009,932 14,604
1,024,536 Total deferred tax assets
1,408,466 88,736
1,497,202 Deferred tax liabilities:
Difference between book and tax property, plant and
equipments net book value 2,198,654
192,325 2,006,329
Landrights 1,571
512 2,083
Revenue-sharing arrangements 41,637
17,573 59,210
Net periodic pension cost 433,439
25,052 408,387
Intangible assets 1,614,386
201,799 1,412,587
Total deferred tax liabilities 3,422,809
350,987 3,071,822
Deferred tax liabilities of the Company, net
2,014,343 439,723
1,574,620 Deferred tax liabilities of the
subsidiaries, net 913,224
76,418 989,642
Total deferred tax liabilities, net 2,927,567
2,564,262
The 2005 figures have been restated due to the adoption of PSAK 24R see Note 4a.
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued SEPTEMBER 30, 2005 AND 2006, AND FOR THE NINE MONTHS PERIOD ENDED
SEPTEMBER 30, 2005 AND 2006 Figures in tables are presented in millions of Rupiah, unless otherwise stated
- 84
0. INCOME TAX continued
. Deferred tax assets and liabilities continued
4 e
Charged Credited
December 31, to Statements
September 30, 2005
of Income 2006
As restated The Company
Deferred tax assets: Allowance for doubtful
accounts 205,396
82,330 287,726
Allowance for inventory obsolescence
13,652 1,088
14,740 Long-term investments
6,666 3,844
2,822 Accrued employee benefits
63,003 11,193
74,196 Accrued long service awards
148,791 18,820
167,611 Net periodic pension cost
384,237 63,742
320,495 Capital leases
6,408 407
6,001 Liabilities of business acquisitions
945,403 157,054
788,349 Accrued expenses
58,265 1,080
57,185 Total deferred tax assets
1,831,821 112,696
1,719,125 Deferred tax liabilities:
Difference between book and tax property, plant and
equipments net book value 1,766,217
202,903 1,563,314
Landrights 2,604
1,012 3,616
Revenue-sharing arrangements 37,176
7,791 44,967
Intangible assets 1,345,324
201,799 1,143,525
Total deferred tax liabilities 3,151,321
395,899 2,755,422
Deferred tax liabilities of the Company, net
1,319,500 283,203
1,036,297 Deferred tax liabilities of the
subsidiaries, net 1,072,310
54,321 1,126,631
Total deferred tax liabilities, net 2,391,810
2,162,928
The 2005 figures have been restated due to the adoption of PSAK 24R see Note 4a.
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued SEPTEMBER 30, 2005 AND 2006, AND FOR THE NINE MONTHS PERIOD ENDED
SEPTEMBER 30, 2005 AND 2006 Figures in tables are presented in millions of Rupiah, unless otherwise stated
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40. INCOME TAX continued
