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RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2020

RELATED PARTY TRANSACTIONS

Schedule of nature of relationship with related parties

Related parties		Nature of relationships parties		Nature of accounts/ transactions
The Government Ministry of Finance		Majority stockholder		Internet and data service revenues, other telecommunication service revenues, finance income, finance costs, and investment in financial instruments
Government agencies		Entities under common control		Network service revenues, internet and data service revenues, other telecommunication revenues, life insurance expenses, press release expenses, customer education expenses, office building lease expenses, consultant expenses, training expenses, finance income, and purchase of property and equipment
MoCI		Entity under common control		Concession fees, radio frequency usage charges, USO charges, telecommunication service revenues, and license expenses
Indosat		Entity under common control		Interconnection revenues, leased lines revenues, satellite transponder usage revenues, interconnection expenses, telecommunication facilities usage expenses, operating and maintenance expenses, and usage of data communication network system expenses
PT Pertamina (Persero) (“Pertamina”)		Entity under common control		Internet and data service revenues, and other telecommunication service revenues
State-owned banks		Entities under common control		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
BNI		Entity under common control		Internet and data service revenues, other telecommunication service revenues, finance income and finance costs
BRI		Entity under common control		Internet and data service revenues, other telecommunication service revenues, finance income and finance costs
BTN		Entity under common control		Internet and data service revenues, other telecommunication service revenues, and finance income
PT Kereta Api Indonesia (“KAI”)		Entity under common control		Internet and data service revenues, and other telecommunication service revenues
PT Pegadaian (“Pegadaian”)		Entity under common control		Internet and data service revenues, and other telecommunication service revenues
PT Garuda Indonesia Tbk. (“Garuda Indonesia”)		Entity under common control		Internet and data service revenues, and other telecommunication service revenues
PT Kimia Farma (“Kimia Farma”)		Entity under common control		Internet and data service revenues, and other telecommunication service revenues
PT Pos Indonesia (“Pos Indonesia”)		Entity under common control		Internet and data service revenues, and other telecommunication service revenues
PT Taspen (“Taspen”)		Entity under common control		Internet and data service revenues, and other telecommunication service revenues
PT Asuransi Jasa Indonesia (“Jasindo”)		Entity under common control		Fixed assets insurance expenses and personal insurance expenses
PT Perusahaan Listrik Negara (“PLN”)		Entity under common control		Internet and data service revenues, other telecommunication service revenues, and electricity expenses

Details of the nature of relationships and accounts/transactions with significant related parties are as follows (continued):

Related parties		Nature of relationships parties		Nature of accounts/ transactions
Bahana TCW		Entity under common control		Available-for-sale financial assets, bonds and notes
PT Sarana Multi Infrastruktur		Entity under common control		Other borrowings and finance costs
Tiphone		Associates		Distribution of SIM cards and pulse reload voucher
Indonusa		Associates		Pay TV expenses
Finarya		Associates		Marketing expenses
Teltranet		Associates		CPE expenses and communication system services
Yakes Telkom		Other related entity		Internet and data service revenues, other telecommunication service revenues, and health expenses
Koperasi Pegawai Telkom (“Kopegtel”)		Other related entity		Purchase of property and equipment, construction and installation services, leases of buildings expenses, lease of vehicles expenses, purchases of vehicles, purchases of materials and construction service, maintenance and cleaning service expenses, and RSA revenues
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
Directors		Key management personnel		Honorarium and facilities
Commissioners		Supervisory personnel		Honorarium and facilities

Schedule of significant transactions with related parties

		2018				2019				2020
				% of total				% of total				% of total
		Amount		revenues		Amount		revenues		Amount		revenues
Revenue
Majority stockholder
Ministry of Finance		258		0.20		101		0.07		184		0.13
Entities under common control
Government Agencies		3,720		2.84		3,894		2.87		4,051		2.97
Indosat		1,002		0.77		860		0.63		1,034		0.76
BRI		397		0.30		619		0.46		580		0.43
BNI		188		0.14		578		0.43		547		0.40
Pertamina		183		0.14		196		0.14		406		0.30
Bank Mandiri		173		0.13		204		0.15		191		0.14
Pegadaian		228		0.17		229		0.17		178		0.13
BTN		179		0.14		258		0.19		162		0.12
Kimia Farma		72		0.06		161		0.12		122		0.09
Pos Indonesia		50		0.04		216		0.16		115		0.08
Garuda Indonesia		105		0.08		112		0.08		115		0.08
Taspen		7		0.01		298		0.22		108		0.08
PLN		13		0.01		41		0.03		107		0.08
KAI		83		0.06		144		0.11		92		0.07
Others (each below Rp75 billion)		869		0.65		947		0.70		770		0.56
Sub-total		7,269		5.54		8,757		6.46		8,578		6.29
Associates		55		0.04		75		0.06		47		0.03
Other related entities
Yakes  Telkom		19		0.01		21		0.02		133		0.10
Others (each below Rp75 billion)		54		0.05		83		0.06		86		0.06
Sub-total		73		0.06		104		0.08		219		0.16
Total		7,655		5.84		9,037		6.67		9,028		6.61

		2018				2019				2020
				% of total				% of total				% of total
		Amount		expenses		Amount		expenses		Amount		expenses
Expenses
Entities under common control
MoCI		8,109		8.68		8,767		9.49		8,347		8.94
PLN		2,596		2.78		2,434		2.64		2,859		3.06
Indosat		933		1.00		676		0.73		563		0.60
Jasindo		349		0.37		267		0.29		255		0.27
Others (each below Rp75 billion)		511		0.55		301		0.33		312		0.33
Sub-total		12,498		13.38		12,445		13.48		12,336		13.20
Associates
Indonusa		306		0.33		437		0.47		432		0.46
Finarya		—		—		—		—		198		0.21
Teltranet		181		0.19		173		0.19		122		0.13
Others (each below Rp75 billion)		11		0.01		79		0.09		53		0.06
Sub-total		498		0.53		689		0.75		805		0.86
Other related entities
Kopegtel		836		0.90		1,049		1.14		1,072		1.15
Kisel		916		0.98		818		0.89		464		0.50
Yakes Telkom		128		0.14		133		0.14		125		0.13
Others (each below Rp75 billion)		1,890		2.02		1,275		1.38		121		0.13
Sub-total		3,770		4.04		3,275		3.55		1,782		1.91
Total		16,766		17.95		16,409		17.78		14,923		15.97

		2018				2019				2020
				% of total				% of total				% of total
		Amount		finance income		Amount		finance income		Amount		finance income
Finance income
Entities under common control
State-owned banks		596		58.78		743		67.85		564		70.59
Government agencies		12		1.18		18		1.64		8		1.00
Others		6		0.59		10		0.91		—		—
Total		614		60.55		771		70.40		572		71.59

		2018				2019				2020
				% of total				% of total				% of total
		Amount		finance cost		Amount		finance cost		Amount		finance cost
Finance costs
Majority stockholder
Ministry of Finance		41		1.16		33		0.61		25		0.54
Entities under common control
State-owned banks		1,140		32.36		1,332		24.43		1,163		25.27
Sarana Multi Infrastruktur		110		3.12		263		4.82		313		6.80
Total		1,291		36.64		1,628		29.86		1,501		32.61

		2018				2019				2020
				% of total				% of total				% of total
		Amount		revenue		Amount		revenues		Amount		revenues
Distribution of SIM card and pulse reload voucher
Other related entities
Kisel		4,221		3.23		5,077		3.75		5,825		4.27
Gratika		474		0.36		563		0.42		436		0.32
Associates
Tiphone		4,390		3.36		5,927		4.37		1,766		1.29
Total		9,085		6.95		11,567		8.54		8,027		5.88

		2019				2020
				% of total				% of total
		Amount		property and equipment purchased		Amount		property and equipment purchased
Purchase of property and equipment (Note 13)
Entities under common control		80		0.22		59		0.20
Other related entities
Kopegtel		158		0.43		161		0.55
Others (each below Rp75 billion)		115		0.31		121		0.41
Sub-total		273		0.74		282		0.96
Total		353		0.96		341		1.16

c.   Balance of accounts with related parties

		2019				2020
				% of total				% of total
		Amount		assets		Amount		assets
Cash and cash equivalents (Note 4)		14,841		6.31		15,899		6.47
Other current financial assets (Note 5)		71		0.03		1,108		0.45
Trade receivables - net (Note 6)		1,741		0.74		2,343		0.95
Contract Assets
Majority stakeholder
Ministry of Finance		—		—		49		0.02
Entities under common control
Government agencies		253		0.11		487		0.20
Taspen		211		0.09		165		0.07
Others (each below Rp75 billion)		363		0.15		414		0.17
Sub-total		827		0.35		1,066		0.44
Associates		1		0.00		1		0.00
Other related entities		8		0.00		8		0.00
Total		836		0.35		1,124		0.46
Other current assets
Entities under common control
MoCI		3,719		1.58		4,376		1.78
Others		49		0.02		50		0.02
Sub-total		3,768		1.60		4,426		1.80
Associates
Teltranet		—		—		107		0.04
Other related entities		63		0.03		51		0.02
Total		3,831		1.63		4,584		1.86
Other non-current assets
Entities under common control
MoCI		1,488		0.63		1,237		0.50
Others		22		0.01		20		0.01
Sub-total		1,510		0.64		1,257		0.51
Other related entities		12		0.01		12		0.00
Total		1,522		0.65		1,269		0.51

		2019				2020
				% of total				% of total
		Amount		liabilities		Amount		liabilities
Trade payables (Note 17)
Majority stockholder
Ministry of Finance		5		0.00		1		0.00
Entities under common control
MoCI		1,374		1.17		1,204		0.96
Indosat		68		0.06		31		0.02
Others (each below Rp75 billion)		256		0.22		378		0.30
Sub-total		1,698		1.45		1,613		1.28
Other related entities
Kopegtel		269		0.23		307		0.24
Others (each below Rp75 billion)		193		0.16		163		0.13
Sub-total		462		0.39		470		0.37
Associates		77		0.07		73		0.06
Total		2,242		1.91		2,157		1.71

Accrued expenses
Majority stockholder
Ministry of Finance		6		0.01		4		0.00
Entities under common control
PLN		72		0.06		98		0.08
State-owned banks		75		0.06		40		0.03
Others		16		0.01		6		0.00
Sub-total		163		0.13		144		0.11
Other related entities		203		0.17		77		0.06
Total		372		0.31		225		0.17
		2019				2020
				% of total				% of total
		Amount		liabilities		Amount		liabilities
Contract liabilities
Majority stockholder
Ministry of Finance		68		0.06		97		0.08
Entities under common control
Government agencies		541		0.46		799		0.64
MoCl		105		0.09		218		0.17
Others (each below Rp75 billion)		197		0.17		354		0.28
Sub-total		843		0.72		1,371		1.09
Associates		3		0.00		1		0.00
Other related entities		5		0.00		5		0.00
Total		919		0.78		1,474		1.17
Customer deposits		27		0.03		20		0.02
Short-term bank loans (Note 20)		3,655		3.10		3,797		3.03
Two-step loans (Note 21a)		736		0.62		568		0.45
Long-term bank loans (Note 21c)		15,319		13.00		17,026		13.58
Other borrowings (Note 21d)		3,740		3.17		3,645		2.91

Schedule of remuneration of the Board of Commissioners and key management personnel

		2018				2019				2020
				% of total				% of total				% of total
		Amount		expenses		Amount		expenses		Amount		expenses
Board of Directors		360		0.39		270		0.29		263		0.28
Board of Commissioners		166		0.18		123		0.13		108		0.12

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