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PENSION AND OTHER POST-EMPLOYMENT BENEFITS (Tables)

12 Months Ended

Dec. 31, 2017

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Schedule of pension and other post-employment benefit liabilities

		Notes		2016		2017
Prepaid pension benefit cost
The Company – funded				197		—
MD Media				1		—
Infomedia				1		—
Total				199		—
Pension benefit and other post-employment benefit obligations
Pension benefit
The Company - funded		29a.i.a
Defined pension benefit obligation		29a.i.a.i		—		1,540
Additional pension benefit obligation		29a.i.a.ii		—		1,076
The Company - unfunded		29a.i.b		2,507		2,384
Telkomsel		29a.ii		1,193		1,839
Patrakom				0		0
MD Media				—		0
Infomedia				—		0
Sub-total pension benefit				3,700		6,839
Net periodic post-employment health care benefit		29b		1,592		2,419
Other post-employment benefit		29c		502		510
Obligation under the Labor Law		29d		332		427
Total				6,126		10,195

Schedule of net periodic pension benefit cost

		Notes		2015		2016		2017
Pension benefit cost
The Company - funded		29a.i.a
Defined pension benefit obligation		29a.i.a.i		12		608		557
Additional pension benefit obligation		29a.i.a.ii		—		—		657
The Company - unfunded		29a.i.b		251		279		239
Telkomsel		29a.ii		179		181		247
MD Media				1		0		0
Infomedia				0		0		0
Patrakom				—		0		0
Total pension benefit cost		25		443		1,068		1,700
Net periodic post-employment health care benefit cost		25,29b		216		163		276
Other post-employment benefit cost		25,29c		47		48		42
Obligation under the Labor Law		25,29d		53		82		62
Total				759		1,361		2,080

Summary of amounts recognized in other comprehensive income (loss)

		Notes		2015		2016		2017
Defined benefit plan actuarial gain (losses)
Pension
The Company - funded		29a.i.a
Defined pension benefit obligation		29a.i.a.i		186		(492)		(1,154)
Additional pension benefit obligation		29a.i.a.ii		—		—		(419)
The Company - unfunded		29a.i.b		(187)		(119)		(100)
Telkomsel		29a.ii		(172)		(292)		(530)
Infomedia				0		0		(1)
Patrakom				—		0		0
MD Media				1		(1)		(2)
Post-employment health care benefit cost		29b		540		(1,309)		(551)
Other post-employment benefit		29c		(11)		(20)		(40)
Obligation under the Labor Law		29d		(48)		(33)		(72)
Sub-total				309		(2,266)		(2,869)
Deferred tax effect at the applicable tax rates		28i		59		208		494
Defined benefit plan actuarial gain (losses) - net of tax				368		(2,058)		(2,375)

Schedule of the timing of benefits payments and weighted average duration of DBO

		Expected Benefits Payment
		The Company
		Funded							Post-employment		Other post-
		Defined pension	Additional pension						health care		employment
Time Period		benefit obligation	benefit obligation		Unfunded		Telkomsel		benefits		benefits
Within next 10 years		17,864	602		2,614		2,450		6,579		539
Within 10-20 years		21,667	937		261		7,997		9,995		124
Within 20-30 years		18,911	628		42		6,763		9,692		45
Within 30-40 years		12,971	72		10		1,509		3,710		2
Within 40-50 years		2,917	22		—		—		343		—
Within 50-60 years		182	17		—		—		440		—
Within 60-70 years		6	—		—		—		7		—
Within 70-80 years		0	—		—		—		—		—
Weighted average duration of DBO			9.52 years		4.4 years		11.77 years		17.64 years		3.62 years

Schedule of change in discount rate and rate of compensation would have effect on DBO

		Discount Rate				Rate of Compensation
		1% Increase		1% Decrease		1% Increase		1% Decrease
Sensitivity		Increase (decrease) in amounts				Increase (decrease) in amounts
Funded
Defined pension benefit obligation		(2,028)		2,409		397		(413)
Additional pension benefit obligation		(72)		83		N/A		N/A
Unfunded		(60)		64		63		(63)
Telkomsel		(290)		331		170		(159)
Post-employment health care benefits		(2,197)		2,965		1,356		(1,150)
Other post-employment benefits		(17)		18		—		—

Funded pension

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2015		2016		2017
Actuarial (gain) losses recognized during the year due to:
Experience adjustments		(991)		70		163
Changes in demographic assumptions		137		140		—
Changes in financial assumptions		(812)		1,470		2,699
Effect of asset ceiling		(357)		—		—
Return on plan assets (excluding amount included in net interest expense)		1,837		(1,188)		(1,708)
Net		(186)		492		1,154

Changes in value of pension benefit obligation

		2016		2017
Changes in projected pension benefit obligations
Projected pension benefit obligations at beginning of year		16,505		18,849
Charged to profit or loss:
Service costs		363		366
Past service cost - plan amendments		245		94
Interest costs		1,444		1,454
Pension plan participants’ contributions		44		41
Actuarial losses recognized in OCI		1,680		2,862
Pension benefits paid		(1,432)		(1,312)
Projected pension benefit obligations at end of year		18,849		22,354
Changes in pension benefit plan assets
Fair value of pension plan assets at beginning of year		17,834		19,046
Interest income		1,458		1,388
Return on plan assets (excluding amount included in net interest expense)		1,188		1,708
Pension plan participants’ contributions		44		41
Pension benefits paid		(1,432)		(1,312)
Plan administration cost		(46)		(57)
Fair value of pension plan assets at end of year		19,046		20,814
Funded status		197		(1,540)
Effect of asset ceiling		—		—
(Projected pension benefit obligation) prepaid pension benefit cost at end of year		197		(1,540)

Summary of fair value of plan assets

		2016				2017
		Quoted in				Quoted in
		active market		Unquoted		active market		Unquoted
Cash and cash equivalents		1,064		—		1,481		—
Equity instruments:
Finance		1,039		—		1,463		—
Consumer goods		1,206		—		1,411		—
Infrastructure, utilities and transportation		536		—		656		—
Construction, property and real estate		577		—		363		—
Basic industry and chemical		130		—		115		—
Trading, service and investment		216		—		388		—
Mining		62		—		92		—
Agriculture		71		—		46		—
Miscellaneous industries		361		—		377		—
Equity-based mutual fund		1,296		—		1,233		—
Fixed income instruments:
Corporate bonds		—		3,817		—		5,428
Government bonds		7,978		—		6,968		—
Mutual funds		30		—		54		—
Non-public equity:
Direct placement		—		174		—		237
Property		—		188		—		188
Others		—		301		—		314
Total		14,566		4,480		14,647		6,167

Summary of movements of prepaid pension benefit cost

		2016		2017
Prepaid pension benefit cost at beginning of year		1,329		197
Net periodic pension benefit cost		(640)		(583)
Actuarial losses recognized in OCI		(1,680)		(2,862)
Return on plan assets (excluding amount included in net interest expense)		1,188		1,708
(Projected pension benefit obligation) prepaid pension benefit cost at end of year		197		(1,540)

Schedule of components of net periodic pension benefit cost

		2015		2016		2017
Service costs		218		363		366
Past service cost - plan amendments		(55)		245		94
Plan administration cost		71		46		57
Net interest cost		(131)		(14)		66
Settlement		(76)		—		—
Net periodic pension benefit cost		27		640		583
Amount charged to subsidiaries under contractual agreements		(15)		(32)		(26)
Net periodic pension benefit cost less cost charged to subsidiaries		12		608		557

Schedule of actuarial assumptions

		2015		2016		2017
Discount rate		9.00	%	8.00	%	6.75	%
Rate of compensation increases		8.00	%	8.00	%	8.00	%
Indonesian mortality table		2011		2011		2011

Unfunded Pension

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2015		2016		2017
Actuarial (gain) losses recognized during the year due to:
Experience adjustments		(30)		(9)		19
Changes in demographic assumptions		50		30		—
Changes in financial assumptions		167		98		81
Net		187		119		100

Changes in value of pension benefit obligation

		2016		2017
Unfunded projected pension benefit obligations at beginning of year		2,500		2,507
Charged to profit or loss:
Service costs		64		51
Net interest costs		215		188
Actuarial losses recognized in OCI		119		100
Benefits paid by employer		(391)		(462)
Unfunded projected pension benefit obligations at end of year		2,507		2,384

Schedule of components of net periodic pension benefit cost

		2015		2016		2017
Service costs		60		64		51
Net interest costs		191		215		188
Total periodic pension benefit cost		251		279		239

Schedule of actuarial assumptions

		2015		2016		2017
Discount rate		9.00	%	7.75% - 8.00%		6.00% - 6.75%
Rate of compensation increases		varies		6.10% - 8.00%		6.10% - 8.00%
Indonesian mortality table		2011		2011		2011

Additional pension benefit obligation

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2017
Actuarial losses recognized during the year due to:
Experience adjustment		—
Changes in demographic assumption		—
Changes in financial assumption		419
Total		419

Changes in value of pension benefit obligation

		2017
Additional pension benefit obligations at beginning of year		—
Charged to profit or loss:
Service cost		—
Past service cost		657
Interest cost		—
Actuarial loss recognized in OCI		419
Additional pension benefit obligation at end of year		1,076

Schedule of components of net periodic pension benefit cost

		2017
Service cost		—
Past service cost		657
Plan administration cost		—
Interest cost		—
Pension benefit cost		657

Schedule of actuarial assumptions

		2017
Rate of return on investment		9.50% - 10.25	%
Discount rate		6.75	%
Actuarial discount rate of pension fund		9.25% - 9.50	%
Rate of compensation increases		8.00	%
Indonesian mortality table		2011

Post-employment health care benefit cost

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2015		2016		2017
Actuarial (gain) losses recognized during the year due to:
Experience adjustments		(53)		26		(1,198)
Changes in demographic assumptions		92		66		—
Changes in financial assumptions		(1,226)		1,736		2,658
Return on plan assets (excluding amount included in net interest expense)		647		(519)		(909)
Net		(540)		1,309		551

Changes in value of pension benefit obligation

		2016		2017
Changes in projected post-employment health care benefit obligation
Projected post-employment health care benefit obligation at beginning of year		10,942		13,357
Charged to profit or loss:
Service costs		9		—
Interest costs		994		1,115
Actuarial losses recognized in OCI		1,828		1,460
Post-employment health care benefits paid		(416)		(484)
Projected post-employment health care benefit obligation at end of year		13,357		15,448
Changes in post-employment health care plan assets
Fair value of plan assets at beginning of year		10,824		11,765
Interest income		982		979
Return on plan assets (excluding amount included in net interest expense)		519		909
Post-employment health care benefits paid		(416)		(484)
Plan administration costs		(144)		(140)
Fair value of plan assets at end of year		11,765		13,029
Funded status		(1,592)		(2,419)
Projected post-employment health care benefit obligation – net		1,592		2,419

Summary of fair value of plan assets

		2016				2017
		Quoted in				Quoted in
		active market		Unquoted		active market		Unquoted
Cash and cash equivalents		894		—		1,354		—
Equity instruments:
Manufacturing and consumer		754		—		835		—
Finance industries		540		—		840		—
Construction		351		—		254		—
Infrastructure and telecommunication		245		—		350		—
Wholesale		101		—		137		—
Mining		27		—		65		—
Other Industries:
Services		17		—		38		—
Agriculture		44		—		35		—
Biotechnology and Pharma Industry		6		—		68		—
Others		2		—		1		—
Equity-based mutual funds		1,311		—		1,113		—
Fixed income instruments:
Fixed income mutual funds		7,241		—		7,642		—
Unlisted shares:
Private placement		—		232		—		297
Total		11,533		232		12,732		297

Summary of movements of prepaid pension benefit cost

		2016		2017
Projected post-employment health care benefit obligation at beginning of year		118		1,592
Net periodic post-employment health care benefit costs		165		276
Actuarial losses recognized in OCI		1,828		1,460
Return on plan assets (excluding amount included in net interest expense)		(519)		(909)
Projected post-employment health care benefit obligation at end of year		1,592		2,419

Schedule of components of net periodic pension benefit cost

		2015		2016		2017
Service costs		49		9		—
Plan administration costs		131		144		140
Net interest costs		37		12		136
Periodic post-employment health care benefit cost		217		165		276
Amounts charged to subsidiaries under contractual agreements		(1)		(2)		—
Net periodic post-employment health care benefit cost less cost charged to subsidiaries		216		163		276

Schedule of actuarial assumptions

		2015		2016		2017
Discount rate		9.25	%	8.50	%	7.25	%
Health care costs trend rate assumed for next year		7.00	%	7.00	%	7.00	%
Ultimate health care costs trend rate		7.00	%	7.00	%	7.00	%
Year that the rate reaches the ultimate trend rate		2016		2017		2018
Indonesian mortality table		2011		2011		2011

Other post-employment benefit cost

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2015		2016		2017
Actuarial (gain) losses recognized during the year due to:
Experience adjustments		20		2		10
Changes in demographic assumptions		(0)		0		—
Changes in financial assumptions		(9)		18		30
Net		11		20		40

Summary of movements of prepaid pension benefit cost

		2016		2017
Projected other post-employment benefit obligations at beginning of year		497		502
Charged to profit or loss:
Service costs		7		6
Net interest costs		41		36
Actuarial losses recognized in OCI		20		40
Benefits paid by employer		(63)		(74)
Projected other post-employment benefit obligations at  the end of year		502		510

Schedule of components of net periodic pension benefit cost

		2015		2016		2017
Service costs		8		7		6
Net interest costs		39		41		36
Total		47		48		42

Schedule of actuarial assumptions

		2015		2016		2017
Discount rate		9.00	%	7.75	%	5.75	%
Indonesian mortality table		2011		2011		2011

Telkomsel | Pension benefit cost

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2015		2016		2017
Actuarial (gain) losses recognized during the year due to:
Experience adjustments		(20)		32		(77)
Changes in financial assumptions		(44)		360		661
Return on plan assets (excluding amount included in net interest expense)		236		(100)		(54)
Net		172		292		530

Changes in value of pension benefit obligation

		2016		2017
Changes in projected pension benefit obligation
Projected pension benefit obligation at beginning of year		1,415		2,034
Charged to profit or loss:
Service costs		107		149
Net interest costs		130		167
Actuarial losses recognized in OCI		392		584
Benefits paid		(10)		(6)
Projected pension benefit obligation at end of year		2,034		2,928
Changes in pension benefit plan assets
Fair value of plan assets at beginning of year		612		841
Interest income		56		69
Return on plan assets (excluding amount included in net interest expense)		100		54
Employer’s contributions		83		131
Benefits paid		(10)		(6)
Fair value of plan assets at end of year		841		1,089
Funded status		(1,193)		(1,839)
Pension benefit obligation at end of year		1,193		1,839

Summary of movements of prepaid pension benefit cost

		2016		2017
Pension benefit obligation at beginning of year		803		1,193
Periodic pension benefit cost		181		247
Actuarial losses recognized in OCI		392		584
Return on plan assets (excluding amount included in net interest expense)		(100)		(54)
Employer’s contributions		(83)		(131)
Pension benefit obligation at end of year		1,193		1,839

Schedule of components of net periodic pension benefit cost

		2015		2016		2017
Service costs		101		107		149
Net interest costs		78		74		98
Total		179		181		247

Schedule of actuarial assumptions

		2015		2016		2017
Discount rate		9.25	%	8.25	%	7.00	%
Rate of compensation increases		8.00	%	8.00	%	8.00	%
Indonesian mortality table		2011		2011		2011

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