GENERAL AND ADMINISTRATIVE EXPENSES TAXATION TAXATION continued

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Figures in tables are expressed in billions of Rupiah, unless otherwise stated 85

30. TAXATION continued

d. The components of income tax expense benefit are as follows: continued Tax Law No. 362008 which is futher regulated in Government Regulation No. 772013 stipulates a reduction of 5 from the top rate applicable to qualifying listed companies, for those whose stocks are traded in the IDX which meet the prescribed criteria that the public owns 40 or more of the total fully paid and traded shares, and such shares are owned by at least 300 parties, with each party owning less than 5 of the total paid-up shares. These requirements must be met by a company for a period of 183 days in one tax year. The Company has met all of the required criteria; therefore, for the purpose of calculating income tax expense and liabilities for the financial reporting years ended December 31, 2015 and 2014, the Company has reduced the applicable tax rate by 5. The Company applied the tax rate of 20 for the years ended December 31, 2014 and 2015. The subsidiaries applied a tax rate of 25 for the years ended December 31, 2014 and 2015. e. Tax assessment i The Company In November 2013, the Company received tax underpayment assesment letters PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Figures in tables are expressed in billions of Rupiah, unless otherwise stated 86

30. TAXATION continued

e. Tax assessment continued ii Telkomsel On April 21, 2010, the Tax Authorities filed a judicial review request to the Indonesian Supreme Court PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Figures in tables are expressed in billions of Rupiah, unless otherwise stated 87

30. TAXATION continued