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PENSION AND OTHER POST-EMPLOYMENT BENEFITS (Tables)

12 Months Ended

Dec. 31, 2020

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Schedule of pension and other post-employment benefit liabilities

		Notes		2019		2020
Pension benefit and other post-employment benefit obligations
Pension benefit
The Company - funded		30a.i.a
Defined pension benefit obligation		30a.i.a.i		2,338		5,557
The Company - unfunded		30a.i.b		1,479		962
Telkomsel		30a.ii		2,209		3,852
Others				0		1
Projected pension benefit obligations				6,026		10,372
Net periodic post-employment health care benefit		30b		996		1,407
Other post-employment benefit		30c		366		367
Long service employee benefit		30d		—		53
Obligation under the Labor Law		30e		690		777
Total				8,078		12,976

Schedule of net periodic pension benefit cost

		Notes		2018		2019		2020
Pension benefit cost
The Company - funded		30a.i.a
Defined pension benefit obligation		30a.i.a.i		511		362		545
Additional pension benefit obligation		30a.i.a.ii		69		1		0
The Company - unfunded		30a.i.b		198		163		117
Telkomsel		30a.ii		342		314		142
Others				0		0		0
Total periodic pension benefit cost		26		1,120		840		804
Net periodic post-employment health care benefit cost		26,30b		335		167		253
Other post-employment benefit cost		26,30c		32		33		81
Long service employee benefit cost		26,30d		—		—		53
Obligation under the Labor Law		26,30e		113		136		258
Total				1,600		1,176		1,449

Summary of amounts recognized in other comprehensive income (loss)

		Notes		2018		2019		2020
Defined benefit plan actuarial gain (losses)
The Company - funded		30a.i.a
Defined pension benefit obligation		30a.i.a.i		1,236		(1,116)		(2,942)
Additional pension benefit obligation		30a.i.a.ii		934		7		0
The Company - unfunded		30a.i.b		137		(94)		89
Telkomsel		30a.ii		514		(561)		(1,554)
Others				0		0		0
Post-employment health care benefit cost		30b		2,559		(634)		(158)
Other post-employment benefit		30c		24		(15)		(15)
Obligation under the Labor Law		30e		14		(107)		125
Sub-total				5,418		(2,520)		(4,455)
Deferred tax effect at the applicable tax rates		29h		(598)		411		859
Defined benefit plan acturial gain (losses) - net of tax				4,820		(2,109)		(3,596)

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
December 31, 2019
Within next 10 years		18,392		—		1,587		3,486		6,064		418
Within 10-20 years		21,855		—		125		9,420		8,001		68
Within 20-30 years		20,154		—		52		7,150		7,501		38
Within 30-40 years		15,351		—		18		1,267		4,123		3
Within 40-50 years		4,265		—		—		—		958		—
Within 50-60 years		468		—		—		—		42		—
Within 60-70 years		32		—		—		—		0		—
Within 70-80 years		0		—		—		—		—		—
Weighted average duration of DBO		10.16 years		10.16 years		4.69 years		10.44 years		13.34 years		3.65 years
December 31, 2020
Within next 10 years		18,913		—		1,061		3,795		5,649		417
Within 10-20 years		21,775		—		94		10,620		6,778		102
Within 20-30 years		19,869		—		77		8,203		5,575		78
Within 30-40 years		14,599		—		20		1,035		2,479		4
Within 40-50 years		3,278		—		—		—		398		—
Within 50-60 years		378		—		—		—		6		—
Within 60-70 years		23		—		—		—		—		—
Within 70-80 years		—		—		—		—		—		—
Weighted average duration of DBO		10.48 years		10.48 years		5.76 years		11.00 years		15.14 years		7.21 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
		Increase (decrease) in amounts				Increase (decrease) in amounts
Sensitivity
December 31, 2019
Funded:
Defined pension benefit obligation		(1,952)		2,416		257		(275)
Unfunded		(40)		33		34		(43)
Telkomsel		(686)		777		390		(366)
Post-employment health care benefits		(1,551)		1,888		2,030		(1,689)
Other post-employment benefits		(12)		13		—		—
December 31, 2020
Funded:
Defined pension benefit obligation		(2,305)		2,754		1,733		(1,547)
Unfunded		(36)		28		30		(39)
Telkomsel		(471)		507		494		(463)
Post-employment health care benefits		(1,807)		2,339		2,248		(1,844)
Other post-employment benefits		(15)		17		—		—

Periodic pension benefit cost | Telkomsel

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2018		2019		2020
Actuarial (gain) losses recognized during the year due to:
Experience adjustments		192		115		190
Changes in financial assumptions		(774)		499		1,082
Changes in demographic assumptions		—		—		313
Return on plan assets (excluding amount included in net interest expense)		68		(53)		(31)
Net		(514)		561		1,554

Schedule of changes in projected pension benefit obligations

		2019		2020
Changes in projected pension benefit obligations
Projected pension benefit obligation at beginning of year		2,734		3,738
Charged to profit or loss:
Service costs		187		245
Net interest costs		224		278
Actuarial losses recognized in OCI		614		1,585
Benefit paid		(21)		(50)
Final service costs		—		(1,145)
Projected pension benefit obligation at end of year		3,738		4,651
Changes in pension benefit plan assets
Fair value of pension plan assets at beginning of year		1,193		1,529
Interest income		97		104
Return on plan assets (excluding amount included in net interest expense)		53		31
Employer’s contributions		207		53
Benefit paid		(21)		(50)
Settlement loss		—		(868)
Fair value of pension plan assets at end of year		1,529		799
Pension benefit obligation at end of year		2,209		3,852

Summary of movements of prepaid pension benefit cost

		2019		2020
Pension benefit obligation at beginning of year		1,541		2,209
Periodic pension benefit cost		314		142
Actuarial losses recognized in OCI		614		1,585
Return on plan assets (excluding amount included in net interest expense)		(53)		(31)
Employer’s contributions		(207)		(53)
Pension benefit obligation at end of year		2,209		3,852

Schedule of components of net periodic pension benefit cost

		2018		2019		2020
Service costs		213		187		(33)
Net interest costs		129		127		175
Total periodic pension benefit cost		342		314		142

Schedule of actuarial assumptions

		2018		2019		2020
Discount rate		8.25	%	7.50	%	6.50	%
Rate of compensation increases		8.00	%	8.00	%	8.00	%
Indonesian mortality table		2011		2011		2019

Periodic pension benefit cost | The company | Defined pension benefit obligation

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2018		2019		2020
Actuarial (gain) losses recognized during the year due to:
Experience adjustments		329		(677)		356
Changes in financial assumptions		(3,020)		1,952		2,190
Changes in demographic assumptions		—		239		195
Return on plan assets (excluding amount included in net interest expense)		1,455		(398)		201
Net		(1,236)		1,116		2,942

Schedule of changes in projected pension benefit obligations

		2019		2020
Changes in projected pension benefit obligations
Projected pension benefit obligations at beginning of year		20,121		22,061
Charged to profit or loss:
Service costs		259		260
Interest costs		1,599		1,544
Pension plan participants’ contributions		33		27
Actuarial losses recognized in OCI		1,514		2,741
Pension benefits paid		(1,465)		(1,530)
Additional welfare benefits		—		80
Benefits paid by employer		—		(80)
Projected pension benefit obligations at end of year		22,061		25,103
Changes in pension benefit plan assets
Fair value of pension plan assets at beginning of year		19,064		19,723
Interest income		1,524		1,383
Return on plan assets (excluding amount included in net interest expense)		398		(201)
Employer's contributions		233		205
Pension plan participants’ contributions		32		27
Pension benefits paid		(1,465)		(1,530)
Plan administration cost		(63)		(61)
Fair value of pension plan assets at end of year		19,723		19,546
Projected pension benefit obligations at end of year		2,338		5,557

Summary of fair value of plan assets

		2019				2020
		Quoted in				Quoted in
		active market		Unquoted		active market		Unquoted
Cash and cash equivalents		521		—		426		—
Equity instruments:
Finance		1,735		—		2,340		—
Infrastructure, utilities and transportation		540		—		540		—
Trading, service and investment		395		—		336		—
Construction, property and real estate		210		—		303		—
Basic industry and chemical		135		—		290		—
Mining		159		—		229		—
Agriculture		70		—		62		—
Consumer goods		1,085		—		21		—
Miscellaneous industries		292		—		246		—
Equity-based mutual fund		1,027		—		678		—
Fixed income instruments:
Corporate bonds		—		6,077		—		6,208
Government bonds		6,493		—		6,821		—
Mutual funds		85		—		181		—
Non-public equity:
Direct placement		—		374		—		342
Property		—		186		—		185
Others		—		339		—		338
Total		12,747		6,976		12,473		7,073

Summary of movements of prepaid pension benefit cost

		2019		2020
Projected pension benefit obligations (prepaid pension benefit cost) at beginning of year		1,057		2,338
Net periodic pension benefit cost		398		562
Employer contribution		(233)		(205)
Actuarial losses recognized in OCI		1,514		2,741
Return on plan assets (excluding amount included in net interest expense)		(398)		201
Benefits paid by employer		—		(80)
Projected pension benefit obligations at end of year		2,338		5,557

Schedule of components of net periodic pension benefit cost

		2018		2019		2020
Service costs		384		259		260
Plan administration cost		62		63		61
Net interest cost		102		76		161
Additional welfare benefits		—		—		80
Net periodic pension benefit cost		548		398		562
Amount charged to subsidiaries under contractual agreements		(37)		(36)		(17)
Net periodic pension benefit cost less cost charged to subsidiaries		511		362		545

Schedule of actuarial assumptions

		2018		2019		2020
Discount rate		8.25	%	7.25	%	6.50	%
Rate of compensation increases		8.00	%	8.00	%	8.00	%
Indonesian mortality table		2011		2011		2019

Periodic pension benefit cost | The company | Unfunded Pension

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2018		2019		2020
Actuarial (gain) losses recognized during the year due to:
Experience adjusments		27		12		(32)
Changes in demographic assumptions		(21)		37		(99)
Changes in financial assumptions		(143)		45		42
Net		(137)		94		(89)

Schedule of changes in projected pension benefit obligations

		2019		2020
Unfunded projected pension benefit obligations at beginning of year		1,830		1,479
Charged to profit or loss:
Service costs		29		28
Net Interest costs		134		89
Actuarial (gain) losses recognized in OCI		94		(89)
Benefits paid by employer		(608)		(545)
Unfunded projected pension benefit obligations at end of year		1,479		962

Schedule of components of net periodic pension benefit cost

		2018		2019		2020
Service costs		54		29		28
Net interest costs		144		134		89
Total periodic pension benefit cost		198		163		117

Schedule of actuarial assumptions

		2018		2019		2020
Discount rate		8.00% - 8.25	%	6.50% - 7.25	%	5.25% - 6.50%
Rate of compensation increases		6.10% - 8.00	%	6.10% - 8.00	%	6.10% - 8.00%
Indonesian mortality table		2011		2011		2019

Post-employment health care benefit cost

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2018		2019		2020
Actuarial (gain) losses recognized during the year due to:
Experience adjustments		(1,100)		810		(1,680)
Changes in financial assumptions		(2,541)		1,190		1,800
Changes in demographic assumptions		—		(1,095)		(24)
Return on plan assets (excluding amount included in net interest expense)		1,082		(271)		62
Net		(2,559)		634		158

Schedule of changes in projected pension benefit obligations

		2019		2020
Changes in projected post-employment health care benefit obligation
Projected post-employment health care benefit obligation at beginning of year		12,423		13,823
Charged to profit or loss:
Interest costs		1,062		1,083
Actuarial losses recognized in OCI		905		96
Post-employment health care benefits paid		(567)		(559)
Projected post-employment health care benefit obligation at end of year		13,823		14,443
Changes in post-employment health care benefit plan assets
Fair value of plan assets at beginning of year		12,228		12,827
Interest income		1,045		1,004
Return on plan assets (excluding amount included in net interest expense)		271		(62)
Post-employment health care benefits paid		(567)		(559)
Plan administration cost		(150)		(174)
Fair value of plan assets at end of year		12,827		13,036
Projected for post-employment health care benefit obligation-net		996		1,407

Summary of fair value of plan assets

		2019				2020
		Quoted in				Quoted in
		active market		Unquoted		active market		Unquoted
Cash and cash equivalents		563		—		745		—
Equity instruments:
Finance industries		954		—		1,191		—
Manufacturing and consumer		706		—		799		—
Infrastructure and telecommunication		317		—		344		—
Construction		181		—		219		—
Wholesale		159		—		218		—
Mining		117		—		199		—
Other Industries:
Services		75		—		99		—
Biotechnology and pharma industry		96		—		96		—
Agriculture		49		—		45		—
Others		3		—		1		—
Equity-based mutual funds		1,202		—		519		—
Fixed income instruments:
Fixed income mutual funds		8,071		—		8,239		—
Unlisted shares:
Private placement		—		334		—		322
Total		12,493		334		12,714		322

Summary of movements of prepaid pension benefit cost

		2019		2020
Projected post-employment health care benefit obligation at beginning of year		195		996
Net periodic post-employment health care benefit costs		167		253
Actuarial losses recognized in OCI		905		96
Return on plan assets (excluding amount included in net interest expense)		(271)		62
Projected post-employment health care benefit obligation at end of year		996		1,407

Schedule of components of net periodic pension benefit cost

		2018		2019		2020
Plan administration costs		160		150		174
Net interest costs		175		17		79
Net periodic post-employment health care benefit cost		335		167		253

Schedule of actuarial assumptions

		2018		2019		2020
Discount rate		8.75	%	8.00	%	6.75	%
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		2018		2019		2020
Indonesian mortality table		2011		2011		2019

Other post-employment benefit cost

PENSION AND OTHER POST-EMPLOYMENT BENEFITS

Summary of amounts recognized in other comprehensive income (loss)

		2018		2019		2020
Actuarial (gain) losses recognized during the year due to:
Experience adjusments		40		(25)		(18)
Changes in demographic assumptions		(34)		20		16
Changes in financial assumptions		(30)		20		17
Total		(24)		15		15

Summary of movements of prepaid pension benefit cost

		2019		2020
Projected other post-employment benefit obligations at beginning of year		419		366
Charged to profit or loss:
Service costs		4		4
Net interest costs		29		19
Past service costs		—		58
Actuarial losses recognized in OCI		15		15
Benefits paid by employer		(101)		(95)
Projected other post-employment benefits obligations at end of year		366		367

Schedule of components of net periodic pension benefit cost

		2018		2019		2020
Current service costs		6		4		4
Net interest costs		26		29		19
Past service costs		—		—		58
Projected other post-employment benefit cost		32		33		81

Schedule of actuarial assumptions

		2018		2019		2020
Discount rate		8.00	%	6.25	%	5.00	%
Indonesian mortality table		2011		2011		2019

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