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TAXATION - Deferred tax assets and liabilities (Details) $ in Millions, Rp in Billions | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2018 USD ($) | Dec. 31, 2018 IDR (Rp) | Dec. 31, 2017 IDR (Rp) | Dec. 31, 2016 IDR (Rp) | Dec. 31, 2018 IDR (Rp) | Dec. 31, 2017 IDR (Rp)
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | Rp 2,804 |  |  |  |
Total deferred tax assets at the beginning |  | 2,804 | Rp 769 |  |  |
Effect from Initial application of new IFRS |  | (82) |  |  |  |
(Charged) credited to profit or loss |  | 234 | 1,588 |  |  |
(Charged) credited to other comprehensive income |  | (474) | 351 |  |  |
Reclassification |  |  | 96 |  |  |
(Charged) credited to equity |  | (5) |  |  |  |
Total deferred tax assets at the ending |  |  | 2,804 | Rp 769 |  |
Total deferred tax assets at the ending | $ 172 | 2,477 | 2,804 |  |  |
Total deferred tax liabilities at the beginning |  | (933) |  |  |  |
Total deferred tax liabilities at the beginning |  | (933) | (745) |  |  |
Effect from Initial application of new IFRS |  | 82 |  |  |  |
Total deferred tax liabilities at the ending |  |  | (933) | (745) |  |
Total deferred tax liabilities at the ending | $ (83) | (1,197) | (933) |  |  |
(Charged) credited to profit or loss |  | (168) | (189) |  |  |
(Charged) credited to other comprehensive income |  | (124) | 143 |  |  |
Reclassification |  |  | (142) |  |  |
(Charged) credited to equity |  | (54) |  |  |  |
Total deferred tax liabilities at the ending |  | (1,197) |  |  |  |
Deferred tax assets - net |  | 2,804 | 769 | 769 |  | Rp 2,804
Temporary differences associated with investments in subsidiaries and associated companies, for which deferred tax liabilities have not been recognized |  |  |  |  | Rp 31,296 | 31,783
The company |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 2,471 |  |  |  |
Total deferred tax assets at the beginning |  | 2,461 | 511 |  |  |
Total deferred tax assets at the beginning |  | 2,473 | 533 |  |  |
Effect from Initial application of new IFRS |  | (40) |  |  |  |
Effect from Initial application of new IFRS |  | (82) |  |  |  |
(Charged) credited to profit or loss |  | 199 | 1,598 |  |  |
(Charged) credited to other comprehensive income |  | (466) | 342 |  |  |
Total deferred tax assets at the ending |  |  | 2,461 | 511 |  |
Total deferred tax assets at the ending |  | 2,164 | 2,471 |  |  |
Total deferred tax assets at the ending |  |  | 2,473 | 533 |  |
Total deferred tax liabilities at the beginning |  | (12) | (22) |  |  |
Total deferred tax liabilities at the beginning |  | (10) |  |  |  |
Effect from Initial application of new IFRS |  | (42) |  |  |  |
(Charged) credited to profit or loss |  | (40) | 10 |  |  |
Total deferred tax liabilities at the ending |  | (92) | (10) |  |  |
Total deferred tax liabilities at the ending |  |  | (12) | (22) |  |
(Charged) credited to profit or loss |  | 159 | 1,608 |  |  |
(Charged) credited to other comprehensive income |  | (466) | 342 |  |  |
Total deferred tax liabilities at the ending |  | 2,072 |  |  |  |
Deferred tax assets - net |  | Rp 2,461 | Rp 511 | Rp 511 |  | 2,461
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 1,102 | Rp 563 |  |  |
Total deferred tax assets at the beginning |  | 1,102 |  |  |  |
(Charged) credited to profit or loss |  | 27 | 197 |  |  |
(Charged) credited to other comprehensive income |  | (466) | 342 |  |  |
Total deferred tax assets at the ending |  | 663 | 1,102 |  |  |
Total deferred tax assets at the ending |  |  | 1,102 | Rp 563 |  |
Deferred tax assets - net |  | 1,102 | 1,102 |  | 663 | 1,102
The company | Provision for impairment of receivables |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 594 | 388 |  |  |
Total deferred tax assets at the beginning |  | 594 |  |  |  |
Effect from Initial application of new IFRS |  | (40) |  |  |  |
(Charged) credited to profit or loss |  | 132 | 206 |  |  |
Total deferred tax assets at the ending |  | 686 | 594 |  |  |
Total deferred tax assets at the ending |  |  | 594 | 388 |  |
Deferred tax assets - net |  | 594 | 594 |  | 686 | 594
The company | Provision for employee benefits |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 247 | 209 |  |  |
Total deferred tax assets at the beginning |  | 247 |  |  |  |
(Charged) credited to profit or loss |  | (32) | 38 |  |  |
Total deferred tax assets at the ending |  | 215 | 247 |  |  |
Total deferred tax assets at the ending |  |  | 247 | 209 |  |
Deferred tax assets - net |  | 247 | 247 |  | 215 | 247
The company | Difference between accounting and tax bases of property and equipment |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 240 | 772 |  |  |
(Charged) credited to profit or loss |  | 180 | 1,012 |  |  |
Total deferred tax assets at the ending |  | 420 | 240 | 772 |  |
Deferred tax assets - net |  | 240 | 772 | 772 | 420 | 240
The company | Fiscal loss |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 172 |  |  |  |
Total deferred tax assets at the beginning |  | 172 |  |  |  |
(Charged) credited to profit or loss |  | (172) | 172 |  |  |
Total deferred tax assets at the ending |  |  | 172 |  |  |
Total deferred tax assets at the ending |  |  | 172 |  |  |
Deferred tax assets - net |  | 172 | 172 |  |  | 172
The company | Deferred installation fee |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 74 | 75 |  |  |
Total deferred tax assets at the beginning |  | 74 |  |  |  |
(Charged) credited to profit or loss |  | 18 | (1) |  |  |
Total deferred tax assets at the ending |  | 92 | 74 |  |  |
Total deferred tax assets at the ending |  |  | 74 | 75 |  |
Deferred tax assets - net |  | 74 | 74 |  | 92 | 74
The company | Accrued expenses and provision for inventory obsolescence |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 43 | 69 |  |  |
Total deferred tax assets at the beginning |  | 43 |  |  |  |
(Charged) credited to profit or loss |  | 36 | (26) |  |  |
Total deferred tax assets at the ending |  | 79 | 43 |  |  |
Total deferred tax assets at the ending |  |  | 43 | 69 |  |
Deferred tax assets - net |  | 43 | 43 |  | 79 | 43
The company | Cost to obtain contracts |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Effect from Initial application of new IFRS |  | (42) |  |  |  |
(Charged) credited to profit or loss |  | (38) |  |  |  |
Total deferred tax liabilities at the ending |  | (80) |  |  |  |
The company | Valuation of long-term investments |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax liabilities at the beginning |  | (11) | (11) |  |  |
Total deferred tax liabilities at the ending |  | (11) |  |  |  |
Total deferred tax liabilities at the ending |  |  | (11) | (11) |  |
The company | Finance leases |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 1 | 1 |  |  |
(Charged) credited to profit or loss |  |  | 0 |  |  |
Total deferred tax assets at the ending |  |  | 1 | 1 |  |
Total deferred tax liabilities at the beginning |  | 1 |  |  |  |
(Charged) credited to profit or loss |  | (2) |  |  |  |
Total deferred tax liabilities at the ending |  | (1) | 1 |  |  |
The company | Land rights, intangible assets and others |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | (1) |  |  |  |
(Charged) credited to profit or loss |  | 10 |  |  |  |
Total deferred tax assets at the ending |  | 9 | (1) |  |  |
Total deferred tax liabilities at the beginning |  | (1) | (11) |  |  |
(Charged) credited to profit or loss |  |  | 10 |  |  |
Total deferred tax liabilities at the ending |  |  | (1) | Rp (11) |  |
Deferred tax assets - net |  | Rp (1) | Rp (1) |  | Rp 9 | (1)
Subsidiaries |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Applicable tax rate | 25.00% | 25.00% | 25.00% | 25.00% |  |
Telkomsel |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | Rp 861 | Rp 621 |  |  |
Effect from Initial application of new IFRS |  | 98 |  |  |  |
(Charged) credited to profit or loss |  | 171 | 109 |  |  |
(Charged) credited to other comprehensive income |  | (119) | 131 |  |  |
Total deferred tax assets at the ending |  | 1,011 | 861 | Rp 621 |  |
Total deferred tax liabilities at the beginning |  | (1,338) | (1,079) |  |  |
Total deferred tax liabilities at the beginning |  | (477) | (458) |  |  |
Effect from Initial application of new IFRS |  | 98 |  |  |  |
(Charged) credited to profit or loss |  | (292) | (134) |  |  |
Reclassification |  |  | (125) |  |  |
Total deferred tax liabilities at the ending |  |  | (477) | (458) |  |
Total deferred tax liabilities at the ending |  | (1,630) | (1,338) | (1,079) |  |
(Charged) credited to profit or loss |  | (121) | (25) |  |  |
(Charged) credited to other comprehensive income |  | (119) | 131 |  |  |
Reclassification |  |  | (125) |  |  |
Total deferred tax liabilities at the ending |  | (619) |  |  |  |
Telkomsel | Provision for impairment of receivables |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 184 | 143 |  |  |
Effect from Initial application of new IFRS |  | 98 |  |  |  |
(Charged) credited to profit or loss |  | 88 | 41 |  |  |
Total deferred tax assets at the ending |  | 370 | 184 | 143 |  |
Telkomsel | Provision for employee benefits |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 677 | 478 |  |  |
(Charged) credited to profit or loss |  | 83 | 68 |  |  |
(Charged) credited to other comprehensive income |  | (119) | 131 |  |  |
Total deferred tax assets at the ending |  | 641 | 677 | 478 |  |
Telkomsel | Difference between accounting and tax bases of property and equipment |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax liabilities at the beginning |  | (552) | (482) |  |  |
(Charged) credited to profit or loss |  | (64) | 55 |  |  |
Reclassification |  |  | (125) |  |  |
Total deferred tax liabilities at the ending |  | (616) | (552) | (482) |  |
Telkomsel | Finance leases |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax liabilities at the beginning |  | (726) | (549) |  |  |
(Charged) credited to profit or loss |  | (170) | (177) |  |  |
Total deferred tax liabilities at the ending |  | (896) | (726) | (549) |  |
Telkomsel | License amortization |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax liabilities at the beginning |  | (60) | (48) |  |  |
(Charged) credited to profit or loss |  | (58) | (12) |  |  |
Total deferred tax liabilities at the ending |  | (118) | (60) | (48) |  |
Subsidiaries - others |  |  |  |  |  |
TAXATION |  |  |  |  |  |
Total deferred tax assets at the beginning |  | 343 | 258 |  |  |
Effect from Initial application of new IFRS |  | 0 |  |  |  |
(Charged) credited to profit or loss |  | 75 | (20) |  |  |
(Charged) credited to other comprehensive income |  | (8) | 9 |  |  |
(Charged) credited to equity |  | (5) | 96 |  |  |
Total deferred tax assets at the ending |  |  | 343 | 258 |  |
Total deferred tax assets at the ending |  | 405 |  |  |  |
Total deferred tax liabilities at the beginning |  | (456) | (287) |  |  |
Effect from Initial application of new IFRS |  | (16) |  |  |  |
Total deferred tax liabilities at the ending |  |  | (456) | (287) |  |
(Charged) credited to profit or loss |  | (47) | (164) |  |  |
(Charged) credited to other comprehensive income |  | (5) | 12 |  |  |
Reclassification |  | (54) | (17) |  |  |
Total deferred tax liabilities at the ending |  | (578) |  |  |  |
Deferred tax assets - net |  | Rp 343 | Rp 258 | Rp 258 |  | Rp 343

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- Definition The amount of increase (decrease) in net deferred tax liability after adjustment of deferred tax asset due to effect of initial application of new IFRS. + References No definition available. + Details
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- Definition The amount of reclassification of deferred tax assets. + References No definition available. + Details
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- Definition The amount of reclassification of deferred tax assets and liabilities. + References No definition available. + Details
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- Definition The amount of reclassification of deferred tax liabilities. + References No definition available. + Details
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- Definition The reduction in applicable tax rate. + References No definition available. + Details
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