REVENUES 2012 Telekomunikasi Indonesia Eng

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND FOR THE YEAR THEN ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2011 AND FOR THE YEAR THEN ENDED AND AS OF JANUARY 1, 2011 Figures in tables are presented in billions of Rupiah, unless otherwise stated 71

31. TAXATION continued

b. Prepaid taxes 2012 2011 The Company VAT - 43 Subsidiaries Corporate income tax 34 610 VAT 336 131 Income tax Article 23 - Withholding tax on services delivery 2 3 372 744 372 787 c. Taxes payable 2012 2011 The Company Income taxes Article 4 2 - Final tax 6 4 Article 21 - Individual income tax 21 68 Article 23 - Withholding tax on services delivery 10 11 Article 25 - Installment of corporate income tax 30 40 Article 26 - Withholding tax on non-residents income tax 3 1 Article 29 - Corporate income tax 198 1 VAT 374 - 642 125 Subsidiaries Income taxes Article 4 2 - Final tax 37 29 Article 21 - Individual income tax 60 75 Article 23 - Withholding tax on services delivery 32 25 Article 25 - Installment of corporate income tax 378 6 Article 26 - Withholding tax on non-residents income tax 18 10 Article 29 - Corporate income tax 674 682 VAT 3 87 1,202 914 1,844 1,039 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND FOR THE YEAR THEN ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2011 AND FOR THE YEAR THEN ENDED AND AS OF JANUARY 1, 2011 Figures in tables are presented in billions of Rupiah, unless otherwise stated 72

31. TAXATION continued

d. The components of income tax expense benefit are as follows: 2012 2011 Current The Company 878 777 Subsidiaries 5,750 4,896 6,628 5,673 Deferred The Company 501 25 Subsidiaries 261 311 762 286 5,866 5,387 e. Corporate income tax is computed for each company as a separate legal entity computing corporate income tax on consolidated basis is not applicable in Indonesia. The reconciliation between the accounting profit multiplied by the applicable tax rate and consolidated income tax expense is as follows: 2012 2011 Consolidated profit before income tax 24,228 20,857 Tax calculated at applicable rate 4,846 4,171 Equity in net earnings of subsidiaries before income tax and reversal of consolidation elimination of subsidiaries 2,217 1,831 Tax effects on: Non-deductible expenses 177 235 Non-taxable income 2,117 1,785 Income subject to final tax and final income tax expense 32 29 Others 280 41 Income tax expense of the subsidiaries 5,489 4,585 Total income tax expense 5,866 5,387