GENERAL AND ADMINISTRATIVE EXPENSES

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and For the Six Months Period Then Ended unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 67

26. TAXATION continued

c. Taxes payable continued June 30, 2017 December 31, 2016 Subsidiaries Income taxes Article 4 2 - Final tax 61 63 Article 21 - Individual income tax 103 121 Article 22 - Withholding tax on goods delivery and imports 2 2 Article 23 - Withholding tax on services 95 93 Article 25 - Installment of corporate income tax 804 136 Article 26 - Withholding tax on non-resident income 10 16 Article 29 - Corporate income tax 1,066 1,100 VAT 663 776 2,804 2,307 Total 3,317 2,954 d. The components of income tax expense benefit are as follows: 2017 2016 Current The Company 116 215 Subsidiaries 5,415 4,657 5,531 4,872 Deferred The Company 235 8 Subsidiaries 6 45 229 37 Net income tax expense 5,760 4,835 The reconciliation between the income tax expense calculated by applying the applicable tax rate of 20 to the profit before income tax less income subject to final tax, and the net income tax expense as shown in the consolidated statements of profit or loss and other comprehensive income is as follows: 2017 2016 Profit before income tax 23,255 19,498 Less: income subject to final tax - net 342 1,027 23,597 18,471 Income tax expense calculated at the Company’s applicable statutory tax rate of 20 4,719 3,694 Difference in applicable statutory tax rate for subsidiaries 1,101 901 Non-deductible expenses 91 159 Final income tax expense 33 139 Deffered tax asset that can not be utilized -net 12 - Others 14 58 Net income tax expense - net 5,760 4,835 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and For the Six Months Period Then Ended unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 68

26. TAXATION continued