TAXATION continued c. Taxes payable

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 87

38. TAXATION continued

e. continued The reconciliation between income before tax attributable to the Company and the estimated taxable income for nine months period ended September 30, 2010 and 2011, are as follows: 2010 2011 Income before tax attributable to the Company 10,028,888 8,976,112 Less: income subject to final tax 439,907 349,648 9,588,981 8,626,464 Temporary differences: Amortization of intangible assets 779,946 26,623 Depreciation of property, plant and equipment 308,586 33,195 Allowance for doubtful accounts 296,145 351,463 Accrued employees’ benefits 73,050 93,903 Finance leases 19,752 34,570 Foreign exchange gain loss on deferred consideration for business combinations 32,354 268 Allowance for inventory obsolescence 11,060 13,639 Amortization of land rights 3,223 3,526 Inventories written-off 6,785 9,673 Gain on sale of property, plant and equipment 300,461 113,822 Trade receivables written-off 337,233 467,536 Net periodic pension and other post-retirement benefits costs 379,978 50,113 Payments of deferred consideration for business combinations 892,503 105,960 Accrued early retirement benefits 1,028,639 628,947 Deferred installation fee 63,647 63,792 Other provisions 24,674 35,691 Total temporary differences 2,334,386 246,621 Permanent differences: Net periodic post-retirement health care benefit costs 171,934 148,995 Equity in net income of associates and subsidiaries 5,977,662 6,592,891 Others 889,901 668,101 Total permanent differences 4,915,827 5,775,795 Taxable income 2,338,768 3,097,290 Current corporate income tax expense 467,754 619,458 Income tax borne by Government Note 28 34,566 52,000 Total current income tax expense of the Company 502,320 671,458 Current income tax expense of the subsidiaries 3,032,377 3,622,049 Total current income tax expense 3,534,697 4,293,507 as restated, refer to Note 2p PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 88

38. TAXATION continued