REVENUES 2016 FS English Q3 2016 FINAL ammend2

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and For the Nine-Month Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 67

25. GENERAL AND ADMINISTRATIVE EXPENSES

The breakdown of general and administrative expenses is as follows: 2016 2015 General expenses 1,074 814 Provision for impairment of receivables Note 5d 856 948 Professional fees 430 237 Training, education and recruitment 282 288 Travelling 282 239 Others each below Rp75 billion 581 747 Total 3,505 3,273 Refer to Note 32 for details of related party transactions. 26. INTERCONNECTION EXPENSES The breakdown of interconnection expenses is as follows: 2016 2015 Domestic interconnection and access 1,477 1,814 International interconnection 537 886 Total 2,014 2,700 Refer to Note 32 for details of related party transactions. 27. TAXATION a. Claims for tax refund September 30, 2016 December 31, 2015 The Company Value added tax “VAT” 393 298 Corporate income tax 414 479 Subsidiaries Corporate income tax 88 290 VAT 128 12 Income tax Article 23 - Withholding tax on services Total claims for tax refund 1,023 1,079 Short-term portion 89 66 Long-term portion 934 1,013 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and For the Nine-Month Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 68

27. TAXATION continued

b. Prepaid taxes September 30, 2016 December 31, 2015 The Company Income tax 538 750 VAT 357 350 895 1,100 Subsidiaries Corporate income tax 85 16 VAT 2,159 1,536 Income tax Article 22 - Withholding tax on goods delivery and imports 39 - Article 23 - Withholding tax on services 1 20 Article 24 - Foreign Tax Credit 2 - 2,286 1,572 3,181 2,672 c. Taxes payable September 30, 2016 December 31, 2015 The Company Income taxes Article 4 2 - Final tax 26 37 Article 21 - Individual income tax 45 51 Article 22 - Withholding tax on goods delivery and imports 1 2 Article 23 - Withholding tax on services 27 23 Article 25 - Installment of corporate income tax 35 17 Article 26 - Withholding tax on non-resident income 1 2 Article 29 - Corporate income tax 212 - VAT VAT – Tax collector 219 396 566 528 Subsidiaries Income taxes Article 4 2 - Final tax 55 54 Article 21 - Individual income tax 133 113 Article 22 - Withholding tax on goods delivery and imports 2 1 Article 23 - Withholding tax on services 101 102 Article 25 - Installment of corporate income tax 647 237 Article 26 - Withholding tax on non-resident income 6 9 Article 29 - Corporate income tax 1,877 1,548 VAT 541 681 3,362 2,745 3,928 3,273