PERATING EXPENSES — PERSONNEL PERATING EXPENSES - OPERATIONS, MAINTENANCE AND TELECOMMUNICATION

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2004 AND 2005, AND FOR YEARS ENDED DECEMBER 31, 2004 AND 2005 Figures in tables are presented in millions of Rupiah, unless otherwise stated - 84

38. OPERATING EXPENSES - GENERAL AND ADMINISTRATIVE

2004 2005 Professional fees 137,355 131,047 Collection expenses 358,957 379,056 Amortization of goodwill and other intangible assets Note 15 872,330 918,153 Training, education and recruitment 228,524 177,853 Travel 192,567 171,657 Security and screening 143,892 164,416 General and social contribution 111,838 204,326 Printing and stationery 80,972 50,190 Meetings 58,333 40,311 Provision for doubtful accounts and inventory obsolescence 357,695 488,973 Research and development 13,225 8,396 Others 44,159 29,573 Total 2,599,847 2,763,951

39. INCOME TAX

2004 2005

a. Prepaid taxes

The Company Refundable corporate income tax - overpayment 38,370 - 38,370 - Subsidiaries Corporate income tax 34,515 13,352 Value added tax 4,343 5,561 38,858 18,913 77,228 18,913 PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2004 AND 2005, AND FOR YEARS ENDED DECEMBER 31, 2004 AND 2005 Figures in tables are presented in millions of Rupiah, unless otherwise stated - 85

39. INCOME TAX

continued 2004 2005

b. Taxes payable

The Company Income tax Article 21 35,970 64,793 Article 22 3,057 5,055 Article 23 25,223 46,132 Article 25 94,857 117,281 Article 26 31,165 1,143 Article 29 508,909 376,140 Value added tax 101,683 256,523 800,864 867,067 Subsidiaries Income tax Article 4 4,437 3,318 Article 21 38,853 25,059 Article 22 930 - Article 23 46,636 55,928 Article 25 151,318 203,254 Article 26 9,515 72,252 Article 29 427,641 1,207,247 Value added tax 112,285 35,640 791,615 1,602,698 1,592,479 2,469,765

c. The components of income tax expense benefit are as follows: 2004

2005 As restated Current The Company 1,922,238 2,034,248 Subsidiaries 2,344,873 3,685,396 4,267,111 5,719,644 Deferred The Company 330,630 694,843 Subsidiaries 242,045 159,086 88,585 535,757 4,178,526 5,183,887 The 2004 figures have been restated due to the adoption of PSAK 24R see Note 4a.