GENERAL AND ADMINISTRATIVE EXPENSES TAXATION TAXATION continued
30. TAXATION continued
b. Prepaid taxes June 30, December 31, 2015 2014 Subsidiaries Corporate income tax 51 28 VAT 1,225 835 Income tax Article 22 - Withholding tax on goods delivery and imports 1 - Article 23 - Withholding tax on service delivery 72 27 1,349 890 c. Taxes payable June 30, December 31, 2015 2014 The Company Income taxes Article 4 2 - Final tax 15 27 Article 21 - Individual income tax 113 25 Article 22 - Withholding tax on goods delivery and imports 2 2 Article 23 - Withholding tax on service delivery 9 10 Article 25 - Installment of corporate income tax - 61 Article 26 - Withholding tax on non-resident income 5 2 Article 29 - Corporate income tax - - VAT VAT 169 197 VAT PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 8230. TAXATION continued
d. The components of income tax expense benefit are as follows: June 30, June 30, 2015 2014 Restated Current The Company 294 442 Subsidiaries 3,601 3,124 3,895 3,566 Deferred The Company 6 20 Subsidiaries 148 89 154 69 3,741 3,497 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 Statement of profit or loss and other comprehensive income is as follows: June 30, June 30, 2015 2014 Restated Profit before income tax 14,720 13,832 Less income subject to final tax 1,522 799 13,198 13,033 Tax calculated at the Company PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 8330. TAXATION continued
Parts
» FS Telkom 30 Juni 2015 English
» 832 INCOME TAX EXPENSE BENEFIT
» Public offering of securities of the Company
» GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued d. Subsidiaries continued
» GENERAL continued d. Subsidiaries continued GENERAL continued d. Subsidiaries continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued e. Cash and cash equivalents
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued g. Trade and other receivables
» Property and equipment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued k. Intangible assets
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Deferred charges - land rights Borrowings
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» Retirement benefits Impairment of non-financial assets
» BUSINESS COMBINATIONS CASH AND CASH EQUIVALENTS
» TRADE RECEIVABLES TRADE RECEIVABLES continued
» TRADE RECEIVABLES continued FS Telkom 30 Juni 2015 English
» LONG-TERM INVESTMENTS continued FS Telkom 30 Juni 2015 English
» PROPERTY AND EQUIPMENT continued PROPERTY AND EQUIPMENT continued
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS
» INTANGIBLE ASSETS i The details of intangible assets are as follows:
» TRADE PAYABLES December 31, FS Telkom 30 Juni 2015 English
» ACCRUED EXPENSES June 30, FS Telkom 30 Juni 2015 English
» UNEARNED INCOME June 30, FS Telkom 30 Juni 2015 English
» SHORT-TERM BANK LOANS FS Telkom 30 Juni 2015 English
» SHORT-TERM BANK LOANS continued
» TWO-STEP LOANS BONDS AND NOTES
» BONDS AND NOTES continued BANK LOANS
» BANK LOANS continued FS Telkom 30 Juni 2015 English
» NON-CONTROLLING INTERESTS FS Telkom 30 Juni 2015 English
» CAPITAL STOCK ADDITIONAL PAID-IN CAPITAL June 30,
» TREASURY STOCK continued REVENUES continued 2015
» PERSONNEL EXPENSES FS Telkom 30 Juni 2015 English
» GENERAL AND ADMINISTRATIVE EXPENSES TAXATION TAXATION continued
» TAXATION continued TAXATION continued
» TAXATION continued TAXATION continued TAXATION continued
» CASH DIVIDENDS AND GENERAL RESERVE POST-EMPLOYMENT HEALTH CARE BENEFITS PROVISIONS
» POST-EMPLOYMENT HEALTH CARE BENEFITS PROVISIONS continued
» b. Other current financial assets Note 5 898
» h. Advances from customers and suppliers
» 72 Short-term bank loans Note 16
» j. Short-term bank loans Note 16
» Long-term bank loans Note 20
» 9,513 Significant agreements with related parties
» RELATED PARTY TRANSACTIONS continued c. Significant agreements with related parties continued
» OPERATING SEGMENT FS Telkom 30 Juni 2015 English
» OPERATING SEGMENT continued TELECOMMUNICATIONS SERVICE TARIFFS
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» CONTINGENCIES continued FS Telkom 30 Juni 2015 English
» FINANCIAL RISK MANAGEMENT continued
» FINANCIAL RISK MANAGEMENT continued FINANCIAL RISK MANAGEMENT continued
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