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TAXATION - Deferred tax assets and liabilities (Details) $ in Millions, Rp in Billions | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2017 USD ($) | Dec. 31, 2017 IDR (Rp) | Dec. 31, 2016 IDR (Rp) | Dec. 31, 2015 IDR (Rp) | Dec. 31, 2017 IDR (Rp) | Dec. 31, 2016 IDR (Rp)
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | Rp 769 | Rp 201 |  |  |
(Charged) credited to profit or loss |  | 1,588 | 435 |  |  |
(Charged) credited to other comprehensive income |  | 351 | 129 |  |  |
Reclassification |  |  | 4 |  |  |
(Charged) credited to equity |  | 96 |  |  |  |
Total deferred tax assets at the ending | $ 207 | 2,804 | 769 | Rp 201 |  |
Total deferred tax liabilities at the beginning |  | (745) |  |  |  |
Total deferred tax liabilities at the ending | $ (69) | (933) | (745) |  |  |
Total deferred tax liabilities at the beginning |  | (745) | (2,110) |  |  |
(Charged) credited to profit or loss |  | (189) | 1,286 |  |  |
(Charged) credited to other comprehensive income |  | 143 | 79 |  |  |
(Charged) credited to equity |  | (142) |  |  |  |
Total deferred tax liabilities at the ending |  | (933) | (745) | (2,110) |  |
Temporary differences associated with investments in subsidiaries and associated companies, for which deferred tax liabilities have not been recognized |  |  |  |  | Rp 31,783 | Rp 34,466
The company |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 1,305 | 1,206 |  |  |
Total deferred tax assets at the beginning |  | 533 |  |  |  |
(Charged) credited to profit or loss |  | 1,598 | (27) |  |  |
(Charged) credited to other comprehensive income |  | 342 | 126 |  |  |
Total deferred tax assets at the ending |  | 2,473 | 533 |  |  |
Total deferred tax assets at the ending |  |  | 1,305 | 1,206 |  |
Total deferred tax liabilities at the beginning |  | (794) | (1,665) |  |  |
Total deferred tax liabilities at the beginning |  | (22) |  |  |  |
(Charged) credited to profit or loss |  | 10 | 871 |  |  |
Total deferred tax liabilities at the ending |  | (12) | (22) |  |  |
Total deferred tax liabilities at the ending |  |  | (794) | (1,665) |  |
Total deferred tax liabilities at the beginning |  | 511 | (459) |  |  |
(Charged) credited to profit or loss |  | 1,608 | 844 |  |  |
(Charged) credited to other comprehensive income |  | 342 | 126 |  |  |
Total deferred tax liabilities at the ending |  | 2,461 | 511 | Rp (459) |  |
Deferred tax assets - net |  | Rp 533 | Rp 533 |  | 2,473 | 533
Change in tax rate | 5.00% | 5.00% | 5.00% | 5.00% |  |
Applicable tax rate | 20.00% | 20.00% | 20.00% | 20.00% |  |
The company | Net periodic pension and other post-employment benefits costs |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | Rp 563 | Rp 335 |  |  |
Total deferred tax assets at the beginning |  | 563 |  |  |  |
(Charged) credited to profit or loss |  | 197 | 102 |  |  |
(Charged) credited to other comprehensive income |  | 342 | 126 |  |  |
Total deferred tax assets at the ending |  | 1,102 | 563 |  |  |
Total deferred tax assets at the ending |  |  | 563 | Rp 335 |  |
Deferred tax assets - net |  | 563 | 563 |  | 1,102 | 563
The company | Provision for impairment of receivables |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 388 | 429 |  |  |
Total deferred tax assets at the beginning |  | 388 |  |  |  |
(Charged) credited to profit or loss |  | 206 | (41) |  |  |
Total deferred tax assets at the ending |  | 594 | 388 |  |  |
Total deferred tax assets at the ending |  |  | 388 | 429 |  |
Deferred tax assets - net |  | 388 | 388 |  | 594 | 388
The company | Provision for employee benefits |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 209 | 97 |  |  |
Total deferred tax assets at the beginning |  | 209 |  |  |  |
(Charged) credited to profit or loss |  | 38 | 112 |  |  |
Total deferred tax assets at the ending |  | 247 | 209 |  |  |
Total deferred tax assets at the ending |  |  | 209 | 97 |  |
Deferred tax assets - net |  | 209 | 209 |  | 247 | 209
The company | Difference between accounting and tax bases of property and equipment |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | (772) |  |  |  |
(Charged) credited to profit or loss |  | 1,012 |  |  |  |
Total deferred tax assets at the ending |  | 240 | (772) |  |  |
Total deferred tax liabilities at the beginning |  | (772) | (1,597) |  |  |
(Charged) credited to profit or loss |  |  | 825 |  |  |
Total deferred tax liabilities at the ending |  |  | (772) | (1,597) |  |
Deferred tax assets - net |  | (772) | (772) |  | 240 | (772)
The company | Fiscal loss |  |  |  |  |  |
TAXATION |  |  |  |  |  |
(Charged) credited to profit or loss |  | 172 |  |  |  |
Total deferred tax assets at the ending |  | 172 |  |  |  |
Deferred tax assets - net |  | 172 |  |  | 172 |
The company | Deferred installation fee |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 75 | 65 |  |  |
Total deferred tax assets at the beginning |  | 75 |  |  |  |
(Charged) credited to profit or loss |  | (1) | 10 |  |  |
Total deferred tax assets at the ending |  | 74 | 75 |  |  |
Total deferred tax assets at the ending |  |  | 75 | 65 |  |
Deferred tax assets - net |  | 75 | 75 |  | 74 | 75
The company | Accrued expenses and provision for inventory obsolescence |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 69 | 211 |  |  |
Total deferred tax assets at the beginning |  | 69 |  |  |  |
(Charged) credited to profit or loss |  | (26) | (142) |  |  |
Total deferred tax assets at the ending |  | 43 | 69 |  |  |
Total deferred tax assets at the ending |  |  | 69 | 211 |  |
Deferred tax assets - net |  | 69 | 69 |  | 43 | 69
The company | Finance leases |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 1 | 69 |  |  |
Total deferred tax assets at the beginning |  | 1 |  |  |  |
(Charged) credited to profit or loss |  | 0 | (68) |  |  |
Total deferred tax assets at the ending |  | 1 | 1 |  |  |
Total deferred tax assets at the ending |  |  | 1 | 69 |  |
Deferred tax assets - net |  | 1 | 1 |  | Rp 1 | Rp 1
The company | Valuation of long-term investments |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax liabilities at the beginning |  | (11) | (45) |  |  |
Total deferred tax liabilities at the beginning |  | (11) |  |  |  |
(Charged) credited to profit or loss |  |  | 34 |  |  |
Total deferred tax liabilities at the ending |  | (11) | (11) |  |  |
Total deferred tax liabilities at the ending |  |  | (11) | (45) |  |
The company | Land rights, intangible assets and others |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax liabilities at the beginning |  | (11) | (23) |  |  |
Total deferred tax liabilities at the beginning |  | (11) |  |  |  |
(Charged) credited to profit or loss |  | 10 | 12 |  |  |
Total deferred tax liabilities at the ending |  | Rp (1) | (11) |  |  |
Total deferred tax liabilities at the ending |  |  | Rp (11) | Rp (23) |  |
Subsidiaries |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Applicable tax rate | 25.00% | 25.00% | 25.00% | 25.00% |  |
Telkomsel |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | Rp 621 | Rp 487 |  |  |
(Charged) credited to profit or loss |  | 109 | 60 |  |  |
(Charged) credited to other comprehensive income |  | 131 | 74 |  |  |
Total deferred tax assets at the ending |  | 861 | 621 | Rp 487 |  |
Total deferred tax liabilities at the beginning |  | (1,079) | (1,832) |  |  |
(Charged) credited to profit or loss |  | (134) | 753 |  |  |
(Charged) credited to equity |  | (125) |  |  |  |
Total deferred tax liabilities at the ending |  | (1,338) | (1,079) | (1,832) |  |
Total deferred tax liabilities at the beginning |  | (458) | (1,345) |  |  |
(Charged) credited to profit or loss |  | (25) | 813 |  |  |
(Charged) credited to other comprehensive income |  | 131 | 74 |  |  |
(Charged) credited to equity |  | (125) |  |  |  |
Total deferred tax liabilities at the ending |  | (477) | (458) | (1,345) |  |
Telkomsel | Provision for impairment of receivables |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 143 | 138 |  |  |
(Charged) credited to profit or loss |  | 41 | 5 |  |  |
Total deferred tax assets at the ending |  | 184 | 143 | 138 |  |
Telkomsel | Provision for employee benefits |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 478 | 349 |  |  |
(Charged) credited to profit or loss |  | 68 | 55 |  |  |
(Charged) credited to other comprehensive income |  | 131 | 74 |  |  |
Total deferred tax assets at the ending |  | 677 | 478 | 349 |  |
Telkomsel | Difference between accounting and tax bases of property and equipment |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax liabilities at the beginning |  | (482) | (1,395) |  |  |
(Charged) credited to profit or loss |  | 55 | 913 |  |  |
(Charged) credited to equity |  | (125) |  |  |  |
Total deferred tax liabilities at the ending |  | (552) | (482) | (1,395) |  |
Telkomsel | Finance leases |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax liabilities at the beginning |  | (549) | (385) |  |  |
(Charged) credited to profit or loss |  | (177) | (164) |  |  |
Total deferred tax liabilities at the ending |  | (726) | (549) | (385) |  |
Telkomsel | License amortization |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax liabilities at the beginning |  | (48) | (52) |  |  |
(Charged) credited to profit or loss |  | (12) | 4 |  |  |
Total deferred tax liabilities at the ending |  | (60) | (48) | (52) |  |
Subsidiaries - others |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 258 | 201 |  |  |
(Charged) credited to profit or loss |  | (20) | 50 |  |  |
(Charged) credited to other comprehensive income |  | 9 | 3 |  |  |
(Charged) credited to equity |  | 96 | 4 |  |  |
Total deferred tax assets at the ending |  | 343 | 258 | 201 |  |
Total deferred tax liabilities at the beginning |  | (287) | (306) |  |  |
(Charged) credited to profit or loss |  | (164) | 14 |  |  |
(Charged) credited to other comprehensive income |  | 12 | 5 |  |  |
Reclassification |  | (17) |  |  |  |
Total deferred tax liabilities at the ending |  | Rp (456) | Rp (287) | Rp (306) |  |

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