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 June 30, 2015 and for the Six Months Period Then Ended Unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 81

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 82

30. 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 83

30. TAXATION continued