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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2018
TAXATION |
Schedule of prepaid income taxes |
|  | 2017 |  | 2018
The Company - Corporate Income Tax |  | 610 |  | 494
Subsidiaries - Corporate Income Tax |  | 175 |  | 420
Total |  | 785 |  | 914
Current portion |  | (22) |  | (20)
Non-current portion (Note 13) |  | 763 |  | 894
Schedule of prepaid other taxes |
|  | 2017 |  | 2018
The Company: |  |  |  |
Value Added Tax (“VAT”) |  | 1,967 |  | 2,167
Article 22 - Witholding tax on goods delivery and import |  | 1 |  | —
Article 23 - Witholding tax on service delivery |  | 44 |  | 63
Subsidiaries: |  |  |  |
VAT |  | 3,879 |  | 3,792
Article 23 - Withholding tax on services delivery |  | 17 |  | 1
Total |  | 5,908 |  | 6,023
Current portion |  | (2,833) |  | (3,325)
Non-current portion (Note 13) |  | 3,075 |  | 2,698
Schedule of current income tax liabilities |
|  | 2017 |  | 2018
The Company: |  |  |  |
Article 25 - Installment of corporate income tax |  | 1 |  | 1
Subsidiaries: |  |  |  |
Article 25 - Installment of corporate income tax |  | 37 |  | 14
Article 29 - Corporate income tax |  | 763 |  | 389
Total |  | 801 |  | 404
Schedule of other tax liabilities |
|  | 2017 |  | 2018
The Company: |  |  |  |
Article 4 (2) - Final tax |  | 26 |  | 18
Article 21 - Individual income tax |  | 81 |  | 47
Article 22 - Withholding tax on goods delivery and imports |  | 3 |  | 3
Article 23 - Withholding tax on services |  | 29 |  | 36
Article 26 - Withholding tax on non-resident income |  | 1 |  | 3
VAT - Tax collector |  | 372 |  | 334
Sub-total |  | 512 |  | 441
Subsidiaries: |  |  |  |
Article 4 (2) - Final tax |  | 85 |  | 75
Article 21 - Individual income tax |  | 129 |  | 113
Article 22 - Withholding tax on goods delivery and imports |  | 3 |  | 5
Article 23 - Withholding tax on services |  | 115 |  | 110
Article 26 - Withholding tax on non-resident income |  | 303 |  | 7
VAT |  | 842 |  | 25
Sub-total |  | 1,477 |  | 335
Total |  | 1,989 |  | 776
Schedule of components of income tax expense (benefit) |
|  | 2016 |  | 2017 |  | 2018
Current |  |  |  |  |  |
The Company |  | 671 |  | 586 |  | 236
Subsidiaries |  | 10,067 |  | 10,771 |  | 9,196
Sub-total |  | 10,738 |  | 11,357 |  | 9,432
Deferred |  |  |  |  |  |
The Company |  | (844) |  | (1,608) |  | (159)
Subsidiaries |  | (877) |  | 209 |  | 93
Sub-total |  | (1,721) |  | (1,399) |  | (66)
Net income tax expense |  | 9,017 |  | 9,958 |  | 9,366
Schedule of reconciliation of income tax expense |
|  | 2016 |  | 2017 |  | 2018
Profit before income tax |  | 38,166 |  | 42,628 |  | 36,077
Less: income subject to final tax - net |  | (1,684) |  | (1,491) |  | (1,277)
Net |  | 36,482 |  | 41,137 |  | 34,800
Income tax expense calculated at the Company’s applicable statutory tax rate of 20% |  | 7,296 |  | 8,228 |  | 6,960
Difference in applicable statutory tax rate for subsidiaries |  | 1,904 |  | 2,046 |  | 1,753
Non-deductible expenses |  | 496 |  | 767 |  | 423
Final income tax expense |  | 345 |  | 591 |  | 60
Deferred tax assets that cannot be utilized - net |  | 56 |  | 4 |  | (2)
Deferred tax assets on fixed assets revaluation for tax purpose |  | (1,415) |  | (1,796) |  | —
Others |  | 335 |  | 118 |  | 172
Net income tax expense |  | 9,017 |  | 9,958 |  | 9,366
Schedule of net income tax expense |
|  | 2016 |  | 2017 |  | 2018
Estimated taxable income (loss) of the Company |  | 1,703 |  | (861) |  | 400
Corporate income tax: |  |  |  |  |  |
Current corporate income tax expense: |  |  |  |  |  |
The Company |  | 340 |  | — |  | 80
Subsidiaries |  | 10,053 |  | 10,766 |  | 9,193
Current income tax expense on tax assessment: |  |  |  |  |  |
The Company |  | — |  | — |  | 99
Final tax expense: |  |  |  |  |  |
The Company |  | 331 |  | 586 |  | 57
Subsidiaries |  | 14 |  | 5 |  | 3
Total income tax expense - current |  | 10,738 |  | 11,357 |  | 9,432
Income tax expense (benefit) - deferred - effect of temporary differences at enacted maximum tax rates: |  |  |  |  |  |
The Company |  |  |  |  |  |
Tax loss utilization (recognition) |  | — |  | (172) |  | 172
Cost to obtain contracts |  | — |  | — |  | 38
Net periodic pension and other post-employment benefits costs and provision for employee benefits |  | (214) |  | (235) |  | 5
Finance leases |  | 68 |  | 0 |  | 2
Valuation of long-term investments |  | (34) |  | — |  | —
Depreciation and gain on disposal or sale of property and equipment |  | (825) |  | (1,012) |  | (180)
Trade receivables write-off (provision for impairment of receivables) |  | 41 |  | (206) |  | (132)
Realization of accrual (accrual) of expenses and inventory write-off (provision for inventory obsolescence) |  | 142 |  | 26 |  | (36)
Amortization of (addition to) deferred installation fee |  | (10) |  | 1 |  | (18)
Amortization of intangible assets, land rights and others |  | (12) |  | (10) |  | (10)
Net |  | (844) |  | (1,608) |  | (159)
Telkomsel |  |  |  |  |  |
Finance leases |  | 164 |  | 177 |  | 170
Depreciation and gain on disposal or sale of property and equipment |  | (913) |  | (55) |  | 64
Amortization of (addition to) license |  | (4) |  | 12 |  | 58
Provision for impairment of receivables |  | (5) |  | (41) |  | (88)
Provision for employee benefits |  | (55) |  | (68) |  | (83)
Net |  | (813) |  | 25 |  | 121
Subsidiaries - others - net |  | (64) |  | 184 |  | (28)
Net income tax benefit - deferred |  | (1,721) |  | (1,399) |  | (66)
Income tax expense - net |  | 9,017 |  | 9,958 |  | 9,366
Schedule of deferred tax assets and liabilities |
|  |  |  |  |  | (Charged) |  | Credited to other |  | (Charged) |  |
|  |  |  | December 31, |  | credited to profit |  | comprehensive |  | credited |  | December 31,
|  |  |  | 2016 |  | or loss |  | income |  | to equity |  | 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
|  |  |  | Effect of |  |  |  |  |  |  |  |
|  |  |  | Adoption |  |  |  |  |  |  |  |
|  |  |  | of new |  | (Charged) |  | Charged to other |  |  |  |
|  | December 31, |  | accounting |  | credited to profit |  | comprehensive |  | Charged |  | December 31,
|  | 2017 |  | standards |  | or loss |  | income |  | to equity |  | 2018
The Company |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Net periodic pension and other post-employment benefit costs |  | 1,102 |  | — |  | 27 |  | (466) |  | — |  | 663
Provision for impairment of receivables |  | 594 |  | (40) |  | 132 |  | — |  | — |  | 686
Provision for employee benefits |  | 247 |  | — |  | (32) |  | — |  | — |  | 215
Difference between accounting and tax bases of property and equipment |  | 240 |  | — |  | 180 |  | — |  | — |  | 420
Deferred installation fee |  | 74 |  | — |  | 18 |  | — |  | — |  | 92
Accrued expenses and provision for inventory obsolescence |  | 43 |  | — |  | 36 |  | — |  | — |  | 79
Land rights, intangible assets and others |  | (1) |  | — |  | 10 |  | — |  | — |  | 9
Fiscal loss |  | 172 |  | — |  | (172) |  | — |  | — |  | —
Total deferred tax assets |  | 2,471 |  | (40) |  | 199 |  | (466) |  | — |  | 2,164
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Cost to obtain contracts |  | — |  | (42) |  | (38) |  | — |  | — |  | (80)
Valuation of long-term investment |  | (11) |  | — |  | — |  | — |  | — |  | (11)
Finance leases |  | 1 |  | — |  | (2) |  | — |  | — |  | (1)
Total deferred tax liabilities |  | (10) |  | (42) |  | (40) |  | — |  | — |  | (92)
Deferred tax assets of the Company - net |  | 2,461 |  | (82) |  | 159 |  | (466) |  | — |  | 2,072
Deferred tax assets of the other subsidiaries - net |  | 343 |  | 0 |  | 75 |  | (8) |  | (5) |  | 405
Telkomsel |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Provision for employee benefits |  | 677 |  | — |  | 83 |  | (119) |  | — |  | 641
Provision for impairment of receivables |  | 184 |  | 98 |  | 88 |  | — |  | — |  | 370
Total deferred tax assets |  | 861 |  | 98 |  | 171 |  | (119) |  | — |  | 1,011
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Finance leases |  | (726) |  | — |  | (170) |  | — |  | — |  | (896)
Difference between accounting and tax bases of property and equipment |  | (552) |  | — |  | (64) |  | — |  | — |  | (616)
License amortization |  | (60) |  | — |  | (58) |  | — |  | — |  | (118)
Total deferred tax liabilities |  | (1,338) |  | — |  | (292) |  | — |  | — |  | (1,630)
Deferred tax liabilities of Telkomsel - net |  | (477) |  | 98 |  | (121) |  | (119) |  | — |  | (619)
Deferred tax liabilities of the other subsidiaries - net |  | (456) |  | (16) |  | (47) |  | (5) |  | (54) |  | (578)
Total deferred tax liabilities - net |  | (933) |  | 82 |  | (168) |  | (124) |  | (54) |  | (1,197)
Total deferred tax assets - net |  | 2,804 |  | (82) |  | 234 |  | (474) |  | (5) |  | 2,477

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