PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended
Figures in tables are expressedin billions of Rupiah, unless otherwise stated
84
31. TAXATION continued
f. Deferred tax assets and liabilities continued
Charged credited to the
consolidated statements of
December 31, comprehensive
December 31, 2013
income 2014
Deferred tax liabilities: Difference between accounting and tax bases
of property and equipment 1,543
85 1,458
Valuation of long-term investment 70
1 69
Land rights, intangible assets, and others 11
3 14
Total deferred tax liabilities 1,624
83 1,541
Deferred tax liabilities of the Company - net 716
178 538
Telkomsel
Deferred tax assets: Provisions for employee benefits
254 23
277 Provision for impairment of receivables
122 8
130 Recognition of interest under USO arrangements
Total deferred tax assets 376
31 407
Deferred tax liabilities: Difference between accounting and tax bases
of property and equipment 2,268
224 2,044
Finance leases 121
133 254
Intangible assets 62
1 61
Total deferred tax liabilities 2,451
92 2,359
Deferred tax liabilities of Telkomsel - net 2,075
123 1,952
Deferred tax liabilities of other subsidiaries - net 213
40 253
Deferred tax liabilities - net 3,004
261 2,743
Deferred tax assets - net 82
17 99
Charged credited to the
consolidated Acquisition
statements of divestment
December 31, comprehensive
of December 31,
2012 income
subsidiaries 2013
The Company
Deferred tax assets: Provision for impairment of receivables
276 170
- 446
Net periodic pension and other post-retirement benefits costs
129 84
- 213
Employee benefit provisions 173
30 -
143 Deferred installation fee
54 16
- 70
Accrued expenses and provision for inventory obsolescence
22 5
- 27
Provision for early retirement expense 140
140 -
- Finance leases
64 73
- 9
Total deferred tax assets 730
178 -
908
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended
Figures in tables are expressedin billions of Rupiah, unless otherwise stated
85
31. TAXATION continued
f. Deferred tax assets and liabilities continued
Charged credited to the
consolidated Acquisition
statements of divestment
December 31, comprehensive
of December 31,
2012 income
subsidiaries 2013
Deferred tax liabilities: Land rights, intangible assets, and others
14 3
- 11
Valuation of long-term investment 70
- 70
Difference between accounting and tax bases of property and equipment
1,581 38
- 1,543
Total deferred tax liabilities 1,595
29 -
1,624 Deferred tax liabilities of the Company - net
865 149
- 716
Telkomsel
Deferred tax assets: Provisions for employee benefits
206 48
- 254
Provision for impairment of receivables 118
4 -
122 Recognition of interest under USO arrangements
6 6
- Total deferred tax assets
330 46
- 376
Deferred tax liabilities: Intangible assets
44 18
- 62
Finance leases 22
99 -
121 Difference between accounting and tax bases
of property and equipment 2,363
95 -
2,268 Total deferred tax liabilities
2,429 22
- 2,451
Deferred tax liabilities of Telkomsel - net 2,099
24 -
2,075 Deferred tax liabilities of other subsidiaries - net
95 109
9 213
Deferred tax liabilities - net 3,059
64 9
3,004 Deferred tax assets - net
89 71
78 82
As of December 31, 2014 and 2013, the aggregate amounts of temporary differences associated with investments in subsidiaries and associated companies, for which deferred tax liabilities have
not been recognized are Rp27,112 billion and Rp24,252 billion, respectively.
Realization of the deferred tax assets is dependent upon the Group’s capability in generating future profitable operations. Although realization is not assured, the Group believes that it is
probable that these deferred tax assets will be realized through reduction of future taxable income when temporary differences reverse. The amount of deferred tax assets is considered realizable;
however, it could reduce if actual future taxable income is lower than estimates.
g. Administration From 2008 to 2014, the Company has been consecutively entitled to income tax rate reduction of
5 for meeting the requirements in accordance with the Government Regulation No. 812007 in conjunction with the Ministry of Finance Regulation No. 238PMK.032008. On the basis of
historical data, for the year 2014 and 2013, the Company calculates the deferred tax using the tax rate of 20.
The taxation laws of Indonesia require that the Company and its local subsidiaries submit individual tax returns on the basis of self-assessment. Under prevailing regulations, the DGT may
assess or amend taxes within a certain period. For fiscal years 2007 and earlier, this period is within ten years of the time the tax became due, but not later than 2013, while for fiscal years
2008 and onwards, the period is within five years of the time the tax became due.
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended
Figures in tables are expressedin billions of Rupiah, unless otherwise stated
86
31. TAXATION continued
