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RELATED PARTY TRANSACTIONS (Tables) | 12 Months Ended
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Dec. 31, 2018
RELATED PARTY TRANSACTIONS |
Schedule of nature of relationship with related parties |
Related parties |  | Nature of relationships with related parties |  | Nature of accounts/transactions |
The Government – Ministry of Finance |  | Majority stockholder |  | Internet and data service revenues, other telecommunication service revenues, operation and maintenance expense, finance income, finance costs and investment in financial instruments |
Government agencies |  | Entities under common control |  | Network service revenues, internet and data service revenues and other telecommunication revenues |
MoCI |  | Entity under common control |  | Concession fees, radio frequency usage charges, USO charges, telecommunication service revenues and operation and maintenance expenses |
Indosat |  | Entity under common control |  | Interconnection revenues, network service revenues, interconnection expenses, leased line expenses, operation and maintenance expenses |
PT Perusahaan Listrik Negara (Persero) (“PLN”) |  | Entity under common control |  | Electricity expenses, finance income, finance costs and investment in financial instrument |
PT Pertamina (Persero) (“Pertamina”) |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues |
PT Pegadaian (Persero) (“Pegadaian”) |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues |
PT Garuda Indonesia (Persero) Tbk (“Garuda”) |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues |
PT Asuransi Jasa Indonesia (Persero) (“Jasindo”) |  | Entity under common control |  | Satellite insurance expenses and vehicle insurance expenses |
Perum Peruri (“Peruri”) |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues |
PT Angkasa Pura (“Angkasa Pura”) |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues |
PT Balai Pustaka (“Balai Pustaka”) |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues |
PT Kereta Api Indonesia (“KAI”) |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues |
INTI |  | Entity under common control |  | Purchase of property and equipment and construction service |
State-owned banks |  | Entities under common control |  | Finance income and finance costs |
BNI |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues, finance income and finance costs |
Bank Mandiri |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues, finance income and finance costs |
Details of the nature of relationships and accounts/transactions with significant related parties are as follows:
Related parties |  | Nature of relationships with related parties |  | Nature of accounts/transactions |
BRI |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues, finance income and finance costs |
BJB |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues, finance income and finance costs |
PT Mandiri Manajemen Investasi |  | Entity under common control |  | Available-for-sale financial assets |
BTN |  | Entity under common control |  | Internet and data service revenues, other telecommunication service revenues, finance income and finance costs |
Bahana TCW |  | Entity under common control |  | Available-for-sale financial assets, bonds and notes |
PT Sarana Multi Infrastruktur (“SMI”) |  | Entity under common control |  | Finance costs |
Indonusa |  | Associated company |  | Network service revenues and data communication expenses |
Teltranet |  | Associated company |  | Network service revenue, leased line and CPE expenses and operation and maintenance expenses |
Tiphone |  | Associated company |  | Distribution of SIM cards and pulse reload voucher |
Koperasi Pegawai Telkom (“Kopegtel”) |  | Other related entity |  | Installation services, leases of buildings expenses, lease of vehicles expenses, purchases of vehicles, and purchases of property and equipment and construction service, maintenance and cleaning service expenses, and Revenue Sharing Agreement (“RSA”) revenues |
Yakes |  | Other related entity |  | Medical expenses, internet and data service revenues and e-health revenues |
PT Poin Multi Media Nusantara (“POIN”) |  | Other related entity |  | Cost of sales of handset |
PT Perdana Mulia Makmur (“PMM”) |  | Other related entity |  | Cost of sales of handset |
Koperasi Pegawai Telkomsel (“Kisel”) |  | Other related entity |  | Internet and data service revenues, other telecommunication service revenues, leases of vehicles expenses, printing and distribution of customer bills expenses, collection fee, other services fee, distribution of SIM cards, and pulse reload voucher and purchase of property and equipment |
PT Graha Informatika Nusantara (“Gratika”) |  | Other related entity |  | Network service revenues, operation and maintenance expenses, purchase of property and equipment and construction services and distribution of SIM card and pulse reload voucher |
PT Pembangunan Telekomunikasi Indonesia (“Bangtelindo”) |  | Other related entity |  | Purchase of property and equipment and construction services |
Directors |  | Key management personnel |  | Honorarium and facilities |
Commissioners |  | Supervisory personnel |  | Honorarium and facilities |
Schedule of significant transactions with related parties |
|  | 2016 |  | 2017 |  | 2018
|  |  |  | % of total |  |  |  | % of total |  |  |  | % of total
|  | Amount |  | revenues |  | Amount |  | revenues |  | Amount |  | revenues
REVENUES |  |  |  |  |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |  |  |  |  |
Ministry of Finance |  | 207 |  | 0.18 |  | 280 |  | 0.22 |  | 258 |  | 0.20
Entities under common control |  |  |  |  |  |  |  |  |  |  |  |
Government agencies |  | 2,279 |  | 1.96 |  | 2,568 |  | 2.00 |  | 3,720 |  | 2.84
Indosat |  | 2,167 |  | 1.86 |  | 1,789 |  | 1.39 |  | 1,002 |  | 0.77
BRI |  | 181 |  | 0.16 |  | 237 |  | 0.18 |  | 397 |  | 0.30
Pegadaian |  | 93 |  | 0.08 |  | 115 |  | 0.09 |  | 228 |  | 0.17
BNI |  | 136 |  | 0.12 |  | 105 |  | 0.08 |  | 188 |  | 0.14
Pertamina |  | 64 |  | 0.06 |  | 94 |  | 0.07 |  | 183 |  | 0.14
BTN |  | 107 |  | 0.09 |  | 129 |  | 0.10 |  | 179 |  | 0.14
Bank Mandiri |  | 161 |  | 0.14 |  | 157 |  | 0.12 |  | 173 |  | 0.13
Peruri |  | — |  | — |  | — |  | — |  | 120 |  | 0.09
Angkasa Pura |  | — |  | — |  | — |  | — |  | 114 |  | 0.09
Garuda |  | 75 |  | 0.06 |  | 55 |  | 0.04 |  | 105 |  | 0.08
KAI |  | 68 |  | 0.06 |  | 18 |  | 0.01 |  | 83 |  | 0.06
Balai Pustaka |  | — |  | — |  | — |  | — |  | 81 |  | 0.06
Others |  | 893 |  | 0.78 |  | 720 |  | 0.57 |  | 696 |  | 0.53
Sub-total |  | 6,224 |  | 5.37 |  | 5,987 |  | 4.65 |  | 7,269 |  | 5.54
Associated companies |  | 198 |  | 0.17 |  | 178 |  | 0.15 |  | 55 |  | 0.04
Other related entities |  | 253 |  | 0.22 |  | 315 |  | 0.25 |  | 73 |  | 0.06
Total |  | 6,882 |  | 5.94 |  | 6,760 |  | 5.27 |  | 7,655 |  | 5.84
|  | 2016 |  | 2017 |  | 2018
|  |  |  | % of total |  |  |  | % of total |  |  |  | % of total
|  | Amount |  | expenses |  | Amount |  | expenses |  | Amount |  | expenses
EXPENSES |  |  |  |  |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |  |  |  |  |
Ministry of Finance |  | — |  | — |  | 12 |  | 0.01 |  | — |  | —
Entities under common control |  |  |  |  |  |  |  |  |  |  |  |
MoCI |  | 5,911 |  | 7.84 |  | 6,533 |  | 7.77 |  | 8,109 |  | 8.68
PLN |  | 1,037 |  | 1.38 |  | 2,269 |  | 2.70 |  | 2,596 |  | 2.78
Indosat |  | 939 |  | 1.25 |  | 890 |  | 1.06 |  | 933 |  | 1.00
Jasindo |  | 267 |  | 0.35 |  | 168 |  | 0.20 |  | 349 |  | 0.37
Others |  | 128 |  | 0.16 |  | 114 |  | 0.14 |  | 511 |  | 0.55
Sub-total |  | 8,282 |  | 10.98 |  | 9,974 |  | 11.87 |  | 12,498 |  | 13.38
Associated companies |  |  |  |  |  |  |  |  |  |  |  |
Indonusa |  | 145 |  | 0.19 |  | 264 |  | 0.31 |  | 306 |  | 0.33
Teltranet |  | 49 |  | 0.06 |  | 123 |  | 0.15 |  | 181 |  | 0.19
Others |  | 38 |  | 0.05 |  | 34 |  | 0.04 |  | 11 |  | 0.01
Sub-total |  | 232 |  | 0.30 |  | 421 |  | 0.50 |  | 498 |  | 0.53
Other related entities |  |  |  |  |  |  |  |  |  |  |  |
Kisel |  | 771 |  | 1.02 |  | 813 |  | 0.97 |  | 916 |  | 0.98
POIN |  | 1,459 |  | 1.94 |  | 405 |  | 0.48 |  | 850 |  | 0.91
PMM |  | — |  | — |  | 404 |  | 0.48 |  | 850 |  | 0.91
Kopegtel |  | 533 |  | 0.71 |  | 713 |  | 0.85 |  | 836 |  | 0.90
Yakes |  | 192 |  | 0.25 |  | 139 |  | 0.17 |  | 128 |  | 0.14
Others |  | 188 |  | 0.25 |  | 83 |  | 0.10 |  | 190 |  | 0.20
Sub-total |  | 3,143 |  | 4.17 |  | 2,557 |  | 3.05 |  | 3,770 |  | 4.04
Total |  | 11,657 |  | 15.45 |  | 12,964 |  | 15.43 |  | 16,766 |  | 17.95
|  | 2016 |  | 2017 |  | 2018
|  |  |  | % of total |  |  |  | % of total |  |  |  | % of total
|  | Amount |  | finance income |  | Amount |  | finance income |  | Amount |  | finance income
FINANCE INCOME |  |  |  |  |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |  |  |  |  |
Ministry of Finance |  | 2 |  | 0.12 |  | 0 |  | 0.00 |  | — |  | —
Entities under common control |  |  |  |  |  |  |  |  |  |  |  |
State-owned banks |  | 895 |  | 52.16 |  | 863 |  | 60.18 |  | 596 |  | 58.78
Government agencies |  | 34 |  | 1.98 |  | 34 |  | 2.37 |  | 12 |  | 1.18
Others |  | 5 |  | 0.29 |  | 35 |  | 2.44 |  | 6 |  | 0.59
Total |  | 936 |  | 54.55 |  | 932 |  | 64.99 |  | 614 |  | 60.55
|  | 2016 |  | 2017 |  | 2018
|  |  |  | % of total |  |  |  | % of total |  |  |  | % of total
|  | Amount |  | finance cost |  | Amount |  | finance cost |  | Amount |  | finance cost
FINANCE COSTS |  |  |  |  |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |  |  |  |  |
Ministry of Finance |  | 64 |  | 2.28 |  | 54 |  | 1.95 |  | 41 |  | 1.16
Entities under common control |  |  |  |  |  |  |  |  |  |  |  |
State-owned banks |  | 1,228 |  | 43.70 |  | 820 |  | 29.61 |  | 1,140 |  | 32.36
SMI |  | — |  | — |  | 94 |  | 3.39 |  | 110 |  | 3.12
Total |  | 1,292 |  | 45.98 |  | 968 |  | 34.95 |  | 1,291 |  | 36.64
|  | 2016 |  | 2017 |  | 2018
|  |  |  | % of total |  |  |  | % of total |  |  |  | % of total
|  | Amount |  | revenues |  | Amount |  | revenue |  | Amount |  | revenues
DISTRIBUTION OF SIM CARD AND PULSE RELOAD VOUCHER |  |  |  |  |  |  |  |  |  |  |  |
Other related entities |  |  |  |  |  |  |  |  |  |  |  |
Tiphone |  | 3,441 |  | 2.96 |  | 3,888 |  | 3.03 |  | 4,390 |  | 3.36
Kisel |  | 4,600 |  | 3.95 |  | 4,181 |  | 3.26 |  | 4,221 |  | 3.23
Gratika |  | 408 |  | 0.35 |  | 408 |  | 0.32 |  | 474 |  | 0.36
Total |  | 8,449 |  | 7.26 |  | 8,477 |  | 6.61 |  | 9,085 |  | 6.95
|  | 2017 |  | 2018
|  |  |  | % of total |  |  |  | % of total
|  | Amount |  | property and equipment purchased |  | Amount |  | property and equipment purchased
PURCHASE OF PROPERTY AND EQUIPMENTS |  |  |  |  |  |  |  |
Entities under common control |  |  |  |  |  |  |  |
INTI |  | 203 |  | 0.61 |  | 137 |  | 0.41
Others |  | 98 |  | 0.29 |  | 70 |  | 0.21
Sub-total |  | 301 |  | 0.90 |  | 207 |  | 0.62
Other related entities |  |  |  |  |  |  |  |
Kopegtel |  | 130 |  | 0.39 |  | 144 |  | 0.43
Bangtelindo |  | 64 |  | 0.19 |  | 135 |  | 0.40
Others |  | 188 |  | 0.57 |  | 193 |  | 0.57
Sub-total |  | 382 |  | 1.15 |  | 472 |  | 1.40
Total |  | 683 |  | 2.05 |  | 679 |  | 2.02
Presented below are balances of accounts with related parties:
|  | 2017 |  | 2018
|  |  |  | % of total |  |  |  | % of total
|  | Amount |  | assets |  | Amount |  | assets
a. Cash and cash equivalents (Note 4) |  | 19,236 |  | 9.71 |  | 14,544 |  | 7.06
b. Other current financial assets (Note 5) |  | 1,170 |  | 0.59 |  | 471 |  | 0.23
c. Trade receivables - net (Note 6) |  | 1,864 |  | 0.94 |  | 2,014 |  | 0.98
d. Other current assets |  |  |  |  |  |  |  |
Entities under common control |  |  |  |  |  |  |  |
MoCI |  | 3,485 |  | 1.76 |  | 3,478 |  | 1.69
Others |  | 60 |  | 0.03 |  | 85 |  | 0.04
Sub-total |  | 3,545 |  | 1.79 |  | 3,563 |  | 1.73
Other related entities |  | 68 |  | 0.03 |  | 78 |  | 0.04
Total |  | 3,613 |  | 1.82 |  | 3,641 |  | 1.77
e. Other non-current assets |  |  |  |  |  |  |  |
Entities under common control |  |  |  |  |  |  |  |
MoCI |  | 2,019 |  | 1.02 |  | 1,743 |  | 0.85
Others |  | 33 |  | 0.02 |  | 28 |  | 0.01
Sub-total |  | 2,052 |  | 1.04 |  | 1,771 |  | 0.86
Other related entities |  | 25 |  | 0.01 |  | 18 |  | 0.01
Total |  | 2,077 |  | 1.05 |  | 1,789 |  | 0.87
|  | 2017 |  | 2018
|  |  |  | % of total |  |  |  | % of total
|  | Amount |  | liabilities |  | Amount |  | liabilities
f. Trade payables (Note 15) |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |
Ministry of Finance |  | 29 |  | 0.03 |  | 2 |  | 0.00
Entities under common control |  |  |  |  |  |  |  |
MoCI |  | 1,561 |  | 1.81 |  | 1,477 |  | 1.66
Indosat |  | 225 |  | 0.26 |  | 122 |  | 0.14
Others |  | 108 |  | 0.12 |  | 313 |  | 0.35
Sub-total |  | 1,894 |  | 2.19 |  | 1,912 |  | 2.15
Other related entities |  |  |  |  |  |  |  |
Kopegtel |  | 206 |  | 0.24 |  | 279 |  | 0.31
Others |  | 284 |  | 0.32 |  | 259 |  | 0.29
Sub-total |  | 490 |  | 0.56 |  | 538 |  | 0.60
Associated companies |  | 47 |  | 0.05 |  | 37 |  | 0.04
Total |  | 2,460 |  | 2.83 |  | 2,489 |  | 2.79
|  | 2017 |  | 2018
|  |  |  | % of total |  |  |  | % of total
|  | Amount |  | liabilities |  | Amount |  | liabilities
g. Accrued expenses |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |
Ministry of Finance |  | 9 |  | 0.01 |  | 7 |  | 0.01
Entities under common control |  |  |  |  |  |  |  |
State-owned banks |  | 22 |  | 0.03 |  | 61 |  | 0.07
Others |  | 129 |  | 0.15 |  | 86 |  | 0.10
Sub-total |  | 151 |  | 0.18 |  | 147 |  | 0.17
Other related entities |  |  |  |  |  |  |  |
Kisel |  | 235 |  | 0.27 |  | 183 |  | 0.21
Others |  | — |  | — |  | 13 |  | 0.01
Sub-total |  | 235 |  | 0.27 |  | 196 |  | 0.22
Total |  | 395 |  | 0.46 |  | 350 |  | 0.40
h. Advances from customers |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |
Ministry of Finance |  | 19 |  | 0.02 |  | 19 |  | 0.02
Entity under common control |  |  |  |  |  |  |  |
PLN |  | 11 |  | 0.01 |  | 12 |  | 0.01
Total |  | 30 |  | 0.03 |  | 31 |  | 0.03
i. Short-term bank loans (Note 18) |  | 1,297 |  | 1.50 |  | 956 |  | 1.08
j. Two-step loans (Note 19a) |  | 1,098 |  | 1.27 |  | 949 |  | 1.07
k. Long-term bank loans (Note 19c) |  | 7,895 |  | 9.14 |  | 12,620 |  | 14.20
l. Other borrowings (Note 19d) |  | 1,295 |  | 1.50 |  | 2,244 |  | 2.52
Schedule of remuneration of the Board of Commissioners and key management personnel |
|  | 2016 |  | 2017 |  | 2018 |
|  |  |  | % of total |  |  |  | % of total |  |  |  | % of total |
|  | Amount |  | expenses |  | Amount |  | expenses |  | Amount |  | expenses |
Directors |  | 427 |  | 0.57 | % | 175 |  | 0.21 | % | 360 |  | 0.39 | %
Board of Commissioners |  | 121 |  | 0.16 | % | 65 |  | 0.08 | % | 166 |  | 0.18 | %

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