XML 85 R71.htm IDEA: XBRL DOCUMENT
v3.8.0.1

TAXATION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
TAXATION |
Schedule of prepaid income taxes |
|  | 2016 |  | 2017
The Company - Corporate income tax |  | 473 |  | 610
Subsidiaries - Corporate income tax |  | 128 |  | 175
Total |  | 601 |  | 785
Current portion |  | (109) |  | (22)
Non-current portion (Note 11) |  | 492 |  | 763
Schedule of prepaid other taxes |
|  | 2016 |  | 2017
The Company : |  |  |  |
Value Added Tax (“VAT”) |  | 1,410 |  | 1,967
Article 19 - Revaluation of fixed assets (Note 28h) |  | 538 |  | —
Article 22 - Witholding tax on goods delivery and import |  | — |  | 1
Article 23 - Witholding tax on service delivery |  | — |  | 44
Subsidiaries: |  |  |  |
VAT |  | 2,785 |  | 3,879
Article 23 - Withholding tax on services delivery |  | 52 |  | 17
Total |  | 4,785 |  | 5,908
Current portion |  | (2,621) |  | (2,833)
Non-current portion (Note 11) |  | 2,164 |  | 3,075
Schedule of current income tax liabilities |
|  | 2016 |  | 2017
The Company: |  |  |  |
Article 25 - Installment of corporate income tax |  | — |  | 1
Subsidiaries: |  |  |  |
Article 25 - Installment of corporate income tax |  | 136 |  | 37
Article 29 - Corporate income tax |  | 1,100 |  | 763
Total |  | 1,236 |  | 801
Schedule of other tax liabilities |
|  | 2016 |  | 2017
The Company: |  |  |  |
Article 4 (2) - Final tax |  | 29 |  | 26
Article 21 - Individual income tax |  | 141 |  | 81
Article 22 - Withholding tax on goods delivery and imports |  | 2 |  | 3
Article 23 - Withholding tax on services |  | 42 |  | 29
Article 26 - Withholding tax on non-resident income |  | 136 |  | 1
VAT - Tax collector |  | 297 |  | 372
Sub-total |  | 647 |  | 512
Subsidiaries: |  |  |  |
Article 4 (2) - Final tax |  | 63 |  | 85
Article 21 - Individual income tax |  | 121 |  | 129
Article 22 - Withholding tax on goods delivery and imports |  | 2 |  | 3
Article 23 - Withholding tax on services |  | 93 |  | 115
Article 26 - Withholding tax on non-resident income |  | 16 |  | 303
VAT |  | 776 |  | 842
Sub-total |  | 1,071 |  | 1,477
Total |  | 1,718 |  | 1,989
Schedule of components of income tax expense (benefit) |
|  | 2015 |  | 2016 |  | 2017
Current |  |  |  |  |  |
The Company |  | 201 |  | 671 |  | 586
Subsidiaries |  | 8,164 |  | 10,067 |  | 10,771
Sub-total |  | 8,365 |  | 10,738 |  | 11,357
Deferred |  |  |  |  |  |
The Company |  | (38) |  | (844) |  | (1,608)
Subsidiaries |  | (304) |  | (877) |  | 209
Sub-total |  | (342) |  | (1,721) |  | (1,399)
Net income tax expense |  | 8,023 |  | 9,017 |  | 9,958
Schedule of reconciliation of income tax expense |
|  | 2015 |  | 2016 |  | 2017
Profit before income tax |  | 31,293 |  | 38,166 |  | 42,628
Less: income subject to final tax - net |  | (1,531) |  | (1,684) |  | (1,491)
Net |  | 29,762 |  | 36,482 |  | 41,137
Income tax expense calculated at the Company’s applicable statutory tax rate of 20% |  | 5,952 |  | 7,296 |  | 8,228
Difference in applicable statutory tax rate for subsidiaries |  | 1,509 |  | 1,904 |  | 2,046
Non-deductible expenses |  | 332 |  | 496 |  | 767
Final income tax expense |  | 111 |  | 345 |  | 591
Deferred tax assets that cannot be utilized - net |  | — |  | 56 |  | 4
Deferred tax assets on fixed assets revaluation for tax purpose |  | — |  | (1,415) |  | (1,796)
Others |  | 119 |  | 335 |  | 118
Net income tax expense |  | 8,023 |  | 9,017 |  | 9,958
Schedule of net income tax expense |
|  | 2015 |  | 2016 |  | 2017
Estimated taxable income (loss) of the Company |  | 552 |  | 1,703 |  | (861)
Corporate income tax: |  |  |  |  |  |
The Company |  | 110 |  | 340 |  | —
Subsidiaries |  | 8,144 |  | 10,053 |  | 10,766
Final tax expense: |  |  |  |  |  |
The Company |  | 91 |  | 331 |  | 586
Subsidiaries |  | 20 |  | 14 |  | 5
Total income tax expense – current |  | 8,365 |  | 10,738 |  | 11,357
Income tax expense (benefit) - deferred - effect of temporary differences at enacted maximum tax rates |  |  |  |  |  |
The Company |  |  |  |  |  |
Realization of accrual (accrual) of expenses and inventory write-off (provision for inventory obsolescence) |  | (135) |  | 142 |  | 26
Amortization of (addition to) deferred installation fee |  | 7 |  | (10) |  | 1
Finance leases |  | (47) |  | 68 |  | 0
Valuation of long-term investments |  | (24) |  | (34) |  | —
Depreciation and gain on disposal or sale of property and equipment |  | 139 |  | (825) |  | (1,012)
Net periodic post-employment benefits costs and provision for employee benefits |  | (28) |  | (214) |  | (235)
Trade receivables write-off (provision for impairment of receivables) |  | 41 |  | 41 |  | (206)
Fiscal loss |  | — |  | — |  | (172)
Amortization of intangible assets, land rights and others |  | 9 |  | (12) |  | (10)
Net |  | (38) |  | (844) |  | (1,608)
Telkomsel |  |  |  |  |  |
Charges from leasing transactions |  | 131 |  | 164 |  | 177
Amortization of license |  | (9) |  | (4) |  | 12
Accounts receivable - Government |  | 0 |  | — |  | —
Provision for employee benefits |  | (18) |  | (55) |  | (68)
Depreciation of property and equipment |  | (350) |  | (913) |  | (55)
Trade receivables write-off (provision for impairment of receivables) |  | (9) |  | (5) |  | (41)
Net |  | (255) |  | (813) |  | 25
Subsidiaries - others - net |  | (49) |  | (64) |  | 184
Net income tax benefit - deferred |  | (342) |  | (1,721) |  | (1,399)
Income tax expense - net |  | 8,023 |  | 9,017 |  | 9,958
Schedule of deferred tax assets and liabilities |
|  |  |  |  |  | (Charged) |  |  |  |
|  |  |  | (Charged) |  | credited to other |  | (Charged) |  |
|  | December 31, |  | credited to profit |  | comprehensive |  | credited |  | December 31,
|  | 2015 |  | or loss |  | income |  | to equity |  | 2016
The Company |  |  |  |  |  |  |  |  |  |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |
Net periodic pension and other post-employment benefit costs |  | 335 |  | 102 |  | 126 |  | — |  | 563
Provision for impairment of receivables |  | 429 |  | (41) |  | — |  | — |  | 388
Provision for employee benefits |  | 97 |  | 112 |  | — |  | — |  | 209
Deferred installation fee |  | 65 |  | 10 |  | — |  | — |  | 75
Accrued expenses and provision for inventory obsolescence |  | 211 |  | (142) |  | — |  | — |  | 69
Finance leases |  | 69 |  | (68) |  | — |  | — |  | 1
Total deferred tax assets |  | 1,206 |  | (27) |  | 126 |  | — |  | 1,305
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |
Difference between accounting and tax bases of property and equipment |  | (1,597) |  | 825 |  | — |  | — |  | (772)
Valuation of long-term investment |  | (45) |  | 34 |  | — |  | — |  | (11)
Land rights, intangible assets and others |  | (23) |  | 12 |  | — |  | — |  | (11)
Total deferred tax liabilities |  | (1,665) |  | 871 |  | — |  | — |  | (794)
Deferred tax assets (liabilities) of the Company - net |  | (459) |  | 844 |  | 126 |  | — |  | 511
Deferred tax assets of the other subsidiaries - net |  | 201 |  | 50 |  | 3 |  | 4 |  | 258
Telkomsel |  |  |  |  |  |  |  |  |  |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |
Provision for employee benefits |  | 349 |  | 55 |  | 74 |  | — |  | 478
Provision for impairment of receivables |  | 138 |  | 5 |  | — |  | — |  | 143
Total deferred tax assets |  | 487 |  | 60 |  | 74 |  | — |  | 621
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |
Finance leases |  | (385) |  | (164) |  | — |  | — |  | (549)
Difference between accounting and tax bases property and equipment |  | (1,395) |  | 913 |  | — |  | — |  | (482)
License amortization |  | (52) |  | 4 |  | — |  | — |  | (48)
Total deferred tax liabilities |  | (1,832) |  | 753 |  | — |  | — |  | (1,079)
Deferred tax liabilities of Telkomsel - net |  | (1,345) |  | 813 |  | 74 |  | — |  | (458)
Deferred tax liabilities of the other subsidiaries - net |  | (306) |  | 14 |  | 5 |  | — |  | (287)
Total deferred tax liabilities - net |  | (2,110) |  | 1,286 |  | 79 |  | — |  | (745)
Total deferred tax assets - net |  | 201 |  | 435 |  | 129 |  | 4 |  | 769
|  |  |  |  |  | (Charged) |  | (Charged) |  |
|  |  |  | (Charged) |  | credited to other |  | credited to equity |  |
|  | December 31, |  | credited to profit |  | comprehensive |  | and |  | December 31,
|  | 2016 |  | or loss |  | income |  | reclassification |  | 2017
The Company |  |  |  |  |  |  |  |  |  |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |
Net periodic pension and other post-employment benefit costs |  | 563 |  | 197 |  | 342 |  | — |  | 1,102
Provision for impairment of receivables |  | 388 |  | 206 |  | — |  | — |  | 594
Provision for employee benefits |  | 209 |  | 38 |  | — |  | — |  | 247
Difference between accounting and tax bases of property and equipment |  | (772) |  | 1,012 |  | — |  | — |  | 240
Fiscal loss |  | — |  | 172 |  | — |  | — |  | 172
Deferred installation fee |  | 75 |  | (1) |  | — |  | — |  | 74
Accrued expenses and provision for inventory obsolescence |  | 69 |  | (26) |  | — |  | — |  | 43
Finance leases |  | 1 |  | (0) |  | — |  | — |  | 1
Total deferred tax assets |  | 533 |  | 1,598 |  | 342 |  | — |  | 2,473
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |
Valuation of long-term investment |  | (11) |  | — |  | — |  | — |  | (11)
Land rights, intangible assets and others |  | (11) |  | 10 |  | — |  | — |  | (1)
Total deferred tax liabilities |  | (22) |  | 10 |  | — |  | — |  | (12)
Deferred tax assets of the Company - net |  | 511 |  | 1,608 |  | 342 |  | — |  | 2,461
Deferred tax assets of the other subsidiaries - net |  | 258 |  | (20) |  | 9 |  | 96 |  | 343
Telkomsel |  |  |  |  |  |  |  |  |  |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |
Provision for employee benefits |  | 478 |  | 68 |  | 131 |  | — |  | 677
Provision for impairment of receivables |  | 143 |  | 41 |  | — |  | — |  | 184
Total deferred tax assets |  | 621 |  | 109 |  | 131 |  | — |  | 861
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |
Finance leases |  | (549) |  | (177) |  | — |  | — |  | (726)
Difference between accounting and tax bases of property and equipment |  | (482) |  | 55 |  | — |  | (125) |  | (552)
License amortization |  | (48) |  | (12) |  | — |  | — |  | (60)
Total deferred tax liabilities |  | (1,079) |  | (134) |  | — |  | (125) |  | (1,338)
Deferred tax liabilities of Telkomsel - net |  | (458) |  | (25) |  | 131 |  | (125) |  | (477)
Deferred tax liabilities of the other subsidiaries - net |  | (287) |  | (164) |  | 12 |  | (17) |  | (456)
Total deferred tax liabilities - net |  | (745) |  | (189) |  | 143 |  | (142) |  | (933)
Total deferred tax assets - net |  | 769 |  | 1,588 |  | 351 |  | 96 |  | 2,804

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of income tax expense (benefit). + References No definition available. + Details
Name: | tlk_IfrsScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | tlk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of current income tax liabilities. + References No definition available. + Details
Name: | tlk_ScheduleOfCurrentIncomeTaxLiabilitiesTableTextBlock
Namespace Prefix: | tlk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of net income tax expense. + References No definition available. + Details
Name: | tlk_ScheduleOfNetIncomeTaxExpenseTableTextBlock
Namespace Prefix: | tlk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of other tax liabilities. + References No definition available. + Details
Name: | tlk_ScheduleOfOtherTaxLiabilitiesTableTextBlock
Namespace Prefix: | tlk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of prepaid income taxes. + References No definition available. + Details
Name: | tlk_ScheduleOfPrepaidIncomeTaxesTableTextBlock
Namespace Prefix: | tlk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of prepaid other taxes. + References No definition available. + Details
Name: | tlk_ScheduleOfPrepaidOtherTaxesTableTextBlock
Namespace Prefix: | tlk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of reconciliation of income tax expense. + References No definition available. + Details
Name: | tlk_ScheduleOfReconciliationOfIncomeTaxExpenseTableTextBlock
Namespace Prefix: | tlk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | tlk_TaxationAbstract
Namespace Prefix: | tlk_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration