GENERAL AND ADMINISTRATIVE EXPENSES TAXATION

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 65

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 66

26. 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 67

26. TAXATION continued