GENERAL AND ADMINISTRATIVE EXPENSES TAXATION
26. TAXATION
a. Claims for tax refund March 31, 2017 December 31, 2016 The Company Value Added Tax “VAT” Note 26e.i 335 335 Corporate income tax 473 473 Subsidiaries Corporate income tax 318 66 VAT 836 1,146 Total claims for tax refund 1,962 2,020 Current portion 684 592 Non-current portion 1,278 1,428 b. Prepaid taxes March 31, 2017 December 31, 2016 The Company Income tax Article 19 - Revaluation of fixed assets Note 26f 538 538 VAT 1,160 1,075 Subsidiaries Corporate income tax 227 62 VAT 1,840 1,639 Income tax Article 23 - Withholding tax on services 104 52 Total prepaid taxes 3,869 3,366 Current portion 2,531 2,138 Non-current portion 1,338 1,228 c. Taxes payable March 31, 2017 December 31, 2016 The Company Income taxes Article 4 2 - Final tax 12 29 Article 21 - Individual income tax 44 141 Article 22 - Withholding tax on goods delivery and imports 3 2 Article 23 - Withholding tax on services 26 42 Article 25 - Installment of corporate income tax 17 - Article 26 - Withholding tax on non-resident income 1 136 Article 29 – Withholding Corporate income tax 237 - VAT VAT as Tax Collector 290 297 630 647 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the three month periods Ended March 31, 2017 and 2016 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 6626. TAXATION continued
c. Taxes payable continued Subsidiaries Income taxes Article 4 2 - Final tax 55 63 Article 21 - Individual income tax 69 121 Article 22 - Withholding tax on goods delivery and imports 1 2 Article 23 - Withholding tax on services 78 93 Article 25 - Installment of corporate income tax 643 136 Article 26 - Withholding tax on non-resident income 263 16 Article 29 - Corporate income tax 1,790 1,100 VAT 786 776 3,685 2,307 Total 4,315 2,954 d. The components of income tax expense benefit are as follows: 2017 2016 Current The Company 366 306 Subsidiaries 2,625 2,301 2,991 2,607 Deferred The Company 33 99 Subsidiaries 10 85 43 184 Net income tax expense 2,948 2,423 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 12,324 9,316 Less: income subject to final tax - net 421 131 11,903 9,185 Income tax expense calculated at the Company’s applicable statutory tax rate of 20 2,381 1,837 Difference in applicable statutory tax rate for subsidiaries 514 438 Non-deductible expenses 61 55 Final income tax expense 27 56 Others 35 37 Net income tax expense - net 2,948 2,423 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the three month periods Ended March 31, 2017 and 2016 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 6726. TAXATION continued
Parts
» GENERAL a. Establishment and general information
» Public offering of securities of the Company
» GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued d. Subsidiaries
» GENERAL continued d. Subsidiaries continued
» Authorization for the issuance of the consolidated financial statements
» Basis of preparation of financial statements
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions with related parties
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in associated companies
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued g. Trade and other receivables
» Assets held for sale Intangible assets
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued n. Deferred charges - land rights
» Revenue and expense recognition
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» Basic and diluted earnings per share and earnings per ADS
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued z. Provision
» CASH AND CASH EQUIVALENTS continued
» OTHER CURRENT FINANCIAL ASSETS TRADE RECEIVABLES
» TRADE RECEIVABLES continued FS English Q1 2017 FINAL
» TRADE RECEIVABLES continued INVENTORIES March 31, 2017
» ADVANCES AND PREPAID EXPENSES March 31, 2017 LONG-TERM INVESTMENTS
» LONG-TERM INVESTMENTS continued FS English Q1 2017 FINAL
» LONG-TERM INVESTMENTS continued PROPERTY AND EQUIPMENT
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued INTANGIBLE ASSETS
» TRADE PAYABLES March 31, 2017 ACCRUED EXPENSES March 31, 2017
» SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS
» SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS continued
» US LONG-TERM LOANS AND OTHER BORROWINGS continued
» Rp LONG-TERM LOANS AND OTHER BORROWINGS continued
» LONG-TERM LOANS AND OTHER BORROWINGS continued
» Property and LONG-TERM LOANS AND OTHER BORROWINGS continued
» LONG-TERM LOANS AND OTHER BORROWINGS continued NON-CONTROLLING INTERESTS
» NON-CONTROLLING INTERESTS continued FS English Q1 2017 FINAL
» CAPITAL STOCK FS English Q1 2017 FINAL
» 2,541 ADDITIONAL PAID-IN CAPITAL March 31, 2017
» TREASURY STOCK continued OTHER EQUITY March 31, 2017 December 31, 2016
» REVENUES 2017 FS English Q1 2017 FINAL
» GENERAL AND ADMINISTRATIVE EXPENSES TAXATION
» TAXATION continued FS English Q1 2017 FINAL
» 2016 The Company FS English Q1 2017 FINAL
» TAXATION continued BASIC AND DILUTED EARNINGS PER SHARE
» PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued a. Pension benefit costs continued
» Other post-employment benefits cost
» Obligation under the Labor Law
» LSA PROVISIONS FS English Q1 2017 FINAL
» Advances and prepaid expenses Note 7 Advances and other non - current assets Note 10
» 625 Indosat Trade payables Note 12
» State-owned enterprises Trade payables Note 12
» 1,097 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Yakes Other related entities
» Sub-total Other related entities
» 1,547 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 12 Entities under common control
» 31 March 31, 2017 Advances from customers and suppliers
» Two-step loans Note 16a 1,282
» 1,292 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 6,325 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» RELATED PARTY TRANSACTIONS continued c. Significant agreements with related parties
» OPERATING SEGMENT continued FS English Q1 2017 FINAL
» Fixed line telephone tariffs
» Mobile cellular telephone tariffs
» Network lease tariffs TELECOMMUNICATIONS SERVICE TARIFFS continued
» Tariff for other services Capital expenditures
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued a. Capital expenditures continued
» Others SIGNIFICANT COMMITMENTS AND AGREEMENTS continued b. Borrowings and other credit facilities
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others continued
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued CONTINGENCIES
» CONTINGENCIES continued ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» FINANCIAL RISK MANAGEMENT continued
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