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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2019
TAXATION |
Schedule of prepaid income taxes |
|  | 2018 |  | 2019
The Company - Corporate income tax |  | 494 |  | 406
Subsidiaries - Corporate income tax |  | 420 |  | 992
Total |  | 914 |  | 1,398
Current portion |  | (20) |  | (310)
Non-current portion (Note 14) |  | 894 |  | 1,088
Schedule of prepaid other taxes |
|  | 2018 |  | 2019
The Company: |  |  |  |
VAT |  | 2,167 |  | 2,724
Article 22 - Witholding tax on goods delivery and import |  | — |  | 6
Article 23 - Witholding tax on services delivery |  | 63 |  | 90
Subsidiaries: |  |  |  |
VAT |  | 3,792 |  | 3,628
Article 4 (2) - Final tax |  | — |  | 13
Article 23 - Withholding tax on services delivery |  | 1 |  | 46
Total |  | 6,023 |  | 6,507
Current portion |  | (3,325) |  | (3,251)
Non-current portion (Note 14) |  | 2,698 |  | 3,256
Schedule of current income tax liabilities |
|  | 2018 |  | 2019
The Company: |  |  |  |
Article 25 - Installment of corporate income tax |  | 1 |  | 6
Article 29 - Corporate income tax |  | — |  | 1,059
Subsidiaries: |  |  |  |
Article 25 - Installment of corporate income tax |  | 14 |  | 7
Article 29 - Corporate income tax |  | 389 |  | 473
Total |  | 404 |  | 1,545
Schedule of other tax liabilities |
|  | 2018 |  | 2019
The Company: |  |  |  |
Article 4 (2) - Final tax |  | 18 |  | 43
Article 21 - Individual income tax |  | 47 |  | 101
Article 22 - Withholding tax on goods delivery and import |  | 3 |  | 7
Article 23 - Withholding tax on services delivery |  | 36 |  | 38
Article 26 - Withholding tax on non-resident income |  | 3 |  | 9
VAT - Tax collector |  | 334 |  | 487
Sub-total |  | 441 |  | 685
Subsidiaries: |  |  |  |
Article 4 (2) - Final tax |  | 75 |  | 153
Article 21 - Individual income tax |  | 113 |  | 108
Article 22 - Withholding tax on goods delivery and import |  | 5 |  | 3
Article 23 - Withholding tax on services delivery |  | 110 |  | 80
Article 26 - Withholding tax on non-resident income |  | 7 |  | 5
VAT |  | 25 |  | 852
Sub-total |  | 335 |  | 1,201
Total |  | 776 |  | 1,886
Schedule of components of consolidated income tax expense (benefit) |
|  | 2017 |  | 2018 |  | 2019
Current |  |  |  |  |  |
The Company |  | 586 |  | 236 |  | 1,272
Subsidiaries |  | 10,771 |  | 9,196 |  | 9,347
Sub-total |  | 11,357 |  | 9,432 |  | 10,619
Deferred |  |  |  |  |  |
The Company |  | (1,608) |  | (159) |  | 15
Subsidiaries |  | 209 |  | 93 |  | (195)
Sub-total |  | (1,399) |  | (66) |  | (180)
Net income tax expense |  | 9,958 |  | 9,366 |  | 10,439
Schedule of reconciliation of income tax expense |
|  | 2017 |  | 2018 |  | 2019
Profit before income tax consolidation |  | 42,628 |  | 36,077 |  | 38,299
Less: consolidated income subject to final tax - net |  | (1,491) |  | (1,277) |  | (1,141)
Net |  | 41,137 |  | 34,800 |  | 37,158
Income tax expense calculated at the Company’s applicable statutory tax rate of 20% |  | 8,228 |  | 6,960 |  | 7,432
Difference in applicable statutory tax rate for subsidiaries |  | 2,046 |  | 1,753 |  | 1,531
Non-deductible expenses |  | 767 |  | 423 |  | 827
Final income tax expense |  | 591 |  | 60 |  | 73
Unrecognized deferred tax |  | 4 |  | (2) |  | 323
Deferred tax assets on fixed assets revaluation for tax purpose |  | (1,796) |  | — |  | —
Others |  | 118 |  | 172 |  | 253
Net income tax expense |  | 9,958 |  | 9,366 |  | 10,439
Schedule of net income tax expense |
|  | 2017 |  | 2018 |  | 2019
Estimated taxable income (loss) of the Company |  | (861) |  | 400 |  | 6,007
Corporate income tax: |  |  |  |  |  |
Current corporate income tax expense: |  |  |  |  |  |
The Company |  | — |  | 80 |  | 1,201
Subsidiaries |  | 10,766 |  | 9,193 |  | 9,344
Current income tax expense of previous year: |  |  |  |  |  |
The Company |  | — |  | 99 |  | 1
Final tax expense: |  |  |  |  |  |
The Company |  | 586 |  | 57 |  | 70
Subsidiaries |  | 5 |  | 3 |  | 3
Total income tax expense - current |  | 11,357 |  | 9,432 |  | 10,619
Income tax expense (benefit) - deferred - effect of temporary differences at enacted maximum tax rates |  |  |  |  |  |
The Company |  |  |  |  |  |
Net periodic pension and other post-employment benefits costs |  | (197) |  | (27) |  | 70
Cost to obtain contracts |  | — |  | 38 |  | 54
Leases |  | 0 |  | 2 |  | 7
Realization of accrual (accrual) of expenses and inventory write-off (provision for inventory obsolescence) |  | 26 |  | (36) |  | 4
Amortization of (addition to) deferred installation fee |  | 1 |  | (18) |  | 0
Tax loss utilization (recognition) |  | (172) |  | 172 |  | —
Allowance for expected credit losses |  | (206) |  | (132) |  | (88)
Provision for employee benefits |  | (38) |  | 32 |  | (15)
Amortization of intangible assets, land rights and others |  | (10) |  | (10) |  | (10)
Depreciation and gain on disposal or sale of property and equipment |  | (1,012) |  | (180) |  | (7)
Net |  | (1,608) |  | (159) |  | 15
Telkomsel |  |  |  |  |  |
Leases |  | 177 |  | 170 |  | 90
Trade receivables write-off (allowance for expected credit losses) |  | (41) |  | (88) |  | 88
Amortization of license |  | 12 |  | 58 |  | 33
Provision for employee benefits |  | (68) |  | (83) |  | (83)
Depreciation and gain on disposal or sale of property and equipment |  | (55) |  | 64 |  | (68)
Net |  | 25 |  | 121 |  | 60
Subsidiaries - others - net |  | 184 |  | (28) |  | (255)
Net income tax benefit - deferred |  | (1,399) |  | (66) |  | (180)
Income tax expense - net |  | 9,958 |  | 9,366 |  | 10,439
Schedule of deferred tax assets and liabilities |
|  |  |  | 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
Allowance for expected credit losses |  | 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)
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
Total deferred tax assets - net |  | 2,804 |  | (82) |  | 234 |  | (474) |  | (5) |  | 2,477
Telkomsel |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Provision for employee benefits |  | 677 |  | — |  | 83 |  | (119) |  | — |  | 641
Allowance for expected credit losses |  | 184 |  | 98 |  | 88 |  | — |  | — |  | 370
Total deferred tax assets |  | 861 |  | 98 |  | 171 |  | (119) |  | — |  | 1,011
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
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)
|  |  |  | (Charged) |  | Credited to other |  |  |  |
|  | December 31, |  | credited to profit |  | comprehensive |  | Charged |  | December 31,
|  | 2018 |  | or loss |  | income |  | to equity |  | 2019
The Company |  |  |  |  |  |  |  |  |  |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |
Net periodic pension and other post-employment cost |  | 663 |  | (70) |  | 244 |  | — |  | 837
Allowance for expected credit losses |  | 686 |  | 88 |  | — |  | — |  | 774
Difference between accounting and tax bases of property and equipment |  | 420 |  | 7 |  | — |  | — |  | 427
Provision for employee benefits |  | 215 |  | 15 |  | — |  | — |  | 230
Deferred installation fee |  | 92 |  | 0 |  | — |  | — |  | 92
Accrued expenses and provision for inventory obsolescence |  | 79 |  | (4) |  | — |  | — |  | 75
Land rights, intangible assets, and others |  | 9 |  | 10 |  | — |  | — |  | 19
Total deferred tax assets |  | 2,164 |  | 46 |  | 244 |  | — |  | 2,454
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |
Cost to obtain contracts |  | (80) |  | (54) |  | — |  | — |  | (134)
Valuation of long-term investment |  | (11) |  | — |  | — |  | — |  | (11)
Leases |  | (1) |  | (7) |  | — |  | — |  | (8)
Total deferred tax liabilities |  | (92) |  | (61) |  | — |  | — |  | (153)
Deferred tax assets of the Company - net |  | 2,072 |  | (15) |  | 244 |  | — |  | 2,301
Deferred tax assets of the other subsidiaries - net |  | 405 |  | 155 |  | 10 |  | (92) |  | 478
Total deferred tax assets - net |  | 2,477 |  | 140 |  | 254 |  | (92) |  | 2,779
Telkomsel |  |  |  |  |  |  |  |  |  |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |
Provision for employee benefits |  | 641 |  | 83 |  | 141 |  | — |  | 865
Allowance for expected credit losses |  | 370 |  | (88) |  | — |  | — |  | 282
Total deferred tax assets |  | 1,011 |  | (5) |  | 141 |  | — |  | 1,147
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |
Leases |  | (896) |  | (90) |  | — |  | — |  | (986)
Difference between accounting and tax bases of property and equipment |  | (616) |  | 68 |  | — |  | (9) |  | (557)
License amortization |  | (118) |  | (33) |  | — |  | — |  | (151)
Total deferred tax liabilities |  | (1,630) |  | (55) |  | — |  | (9) |  | (1,694)
Deferred tax liabilities of Telkomsel - net |  | (619) |  | (60) |  | 141 |  | (9) |  | (547)
Deferred tax liabilities of the other subsidiaries - net |  | (578) |  | 100 |  | 16 |  | (195) |  | (657)
Total deferred tax liabilities - net |  | (1,197) |  | 40 |  | 157 |  | (204) |  | (1,204)

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