PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
71
26. TAXATION continued
e. Tax assessment continued i The Company continued
In November 2014, the Company received SKPKBs as the result of the tax audit for fiscal year 2011 from the Tax Authorities. Based on the letters, the Company received VAT
underpayment assessment for the tax period January to December 2011 amounting to Rp182.5 billion including penalty of Rp60 billion and corporate income tax underpayment assessment
amounting to Rp2.8 billion including penalty of Rp929 million. The Company has paid the underpayment. The accepted portion on the underpayment VAT, amounting to Rp4.7 billion
including penalty of Rp2 billion was charged to the 2014 consolidated statements of profit or loss and other comprehensive income and the portion of VAT Interconnection amounting to
Rp178 billion including penalty of Rp58 billion is recognized as claim for tax refund. The Company filed an objection on VAT Interconnection assessment in 2011 on January 7, 2015
to the Tax Authorities.
Regarding the case, The Tax Authorities rejected the Company’s objection
through its decrees No. 1907 to 1914 dated October 20, 2015 for the tax period January to August 2011, No. 2026 to 2028 dated November 2, 2015 for the tax period October to
December 2011 and No. 2642WPJ.192015 dated December 29, 2015 for the tax period September 2011. The Company has filed an appeal to the rejection of the objection on January
20, 2016. As of the date of approval and authorization for the issuance of these consolidated financial statements, the appeal is still in process.
The Company received a letter from the Tax Authorities No. Pemb-00427WPJ.19 KP.0405RIK.SIS2015 dated June 29, 2015 regarding the Notice of Field Examination for The
Tax period January to December 2014. On April 20, 2016 the Company received assessment letter for overpayment of Income Tax No. 000224061409316 that determined the amount of
income tax overpayment for fiscal year 2014 amounting to Rp 51.5 billion.
On May 3, 2016 the Tax Authorities issued Field Tax Audit Notification Letter for tax period January to December 2012. The Company has received SKPKBs as the result of the tax audit.
Based on the letters, the Company received corporate income tax underpayment assessment amounting to Rp991.6 billion including penalty of Rp321.6 billion, VAT underpayment
assessment amounting to Rp467 billion including penalty of 153.5 billion, VAT underpayment assessment on taxable services from outside customs territory amounting to Rp1.2 billion
including penalty of Rp392 billion, VAT underpayment assessment on tax collected amounting
to Rp57 billion including penalty of Rp18.5 billion. Tax Collection Letter “STP” for VAT amounting to Rp37.5 billion, withholding tax article 21 underpayment assessment amounting
to Rp16.2 billion including penalty of Rp5.3 billion, final withholding tax article 21 underpayment assessment amounting Rp1.2 billion including penalty of Rp407 million,
withholding tax article 23 underpayment assessment amounting to Rp63.5 billion including penalty of Rp20.6 billion, withholding tax article 4 2 underpayment assessment amounting to
Rp25 billion including penalty of Rp8.1 billion and withholding tax article 26 underpayment assessment amounting to Rp197.6 billion including penalty of Rp64 billion.
The Company has agreed regarding recalculation of input tax credit on incoming interconnection services amounting to Rp35 billion, withholding tax amounting to Rp613 million
and withholding tax article 26 amounting to Rp311.5 million that have been recorded in consolidated statements of profit or loss and other comprehensive income. The company filed
an objection against the remaining unapproved parts on November 16, 2016. As of the date of approval and authorization for the issuance of these consolidated financial statements, the
objection is still in process.
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended
Figures in tables are expressed in billions of Rupiah, unless otherwise stated
72
26. TAXATION continued
