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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2021
TAXATION |
Schedule of prepaid income taxes | ​
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
The Company - Corporate income tax |  | 465 |  | 500
Subsidiaries - Corporate income tax |  | 1,352 |  | 662
Total |  | 1,817 |  | 1,162
Current portion |  | (1,079) | ​ | (297)
Non current portion (Note 15) |  | 738 |  | 865
Schedule of prepaid other taxes | ​
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
The Company: |  |  |  |
VAT |  | 1,215 |  | 1,004
Article 22 - Withholding tax on goods delivery and import |  | 2 |  | —
Article 23 - Withholding tax on services delivery |  | 124 |  | 81
Subsidiaries: |  |  |  | ​
VAT |  | 3,012 |  | 2,635
Article 4 (2) - Final tax | ​ | 6 | ​ | 5
Article 23 - Withholding tax on services delivery |  | 17 |  | 36
Total |  | 4,376 |  | 3,761
Current portion |  | (2,945) |  | (2,537)
Non-current portion (Note 15) |  | 1,431 |  | 1,224
Schedule of current income tax liabilities | ​
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
The Company: |  |  |  |
Article 25 - Installment of corporate income tax |  | — |  | 211
Article 29 - Corporate income tax | ​ | 814 | ​ | 455
Subsidiaries: |  | ​ |  | ​
Article 25 - Installment of corporate income tax |  | 3 |  | 24
Article 29 - Corporate income tax |  | 474 |  | 919
Total |  | 1,291 |  | 1,609
Schedule of other tax liabilities | ​
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
The Company: | ​ | ​ | ​ | ​
Article 4 (2) - Final tax |  | 53 |  | 53
Article 21 - Individual income tax |  | 119 |  | 97
Article 22 - Withholding tax on goods delivery and import |  | 5 |  | 8
Article 23 - Withholding tax on services delivery |  | 21 |  | 47
Article 26 - Withholding tax on non-resident income |  | 7 |  | 3
VAT | ​ | — | ​ | 505
VAT - Tax collector |  | 490 |  | 409
Sub-total |  | 695 |  | 1,122
​ | ​ | ​ | ​ | ​
Subsidiaries: |  |  |  |
Article 4 (2) - Final tax |  | 136 |  | 214
Article 21 - Individual income tax |  | 176 |  | 151
Article 22 - Withholding tax on goods delivery and import |  | 4 |  | 3
Article 23 - Withholding tax on services delivery |  | 55 |  | 65
Article 26 - Withholding tax on non-resident income |  | 7 |  | 14
VAT |  | 349 |  | 745
Sub-total |  | 727 |  | 1,192
Total |  | 1,422 |  | 2,314
Schedule of components of consolidated income tax expense (benefit) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2019 |  | 2020 |  | 2021
Current | ​ | ​ | ​ | ​ | ​ | ​
The Company |  | 1,272 |  | 1,976 |  | 2,236
Subsidiaries |  | 9,347 |  | 7,822 |  | 7,320
Sub-total |  | 10,619 |  | 9,798 |  | 9,556
Deferred |  |  |  |  |  |
The Company |  | 15 |  | 8 |  | (614)
Subsidiaries |  | (195) |  | (549) |  | 698
Sub-total |  | (180) |  | (541) |  | 84
Net income tax expense |  | 10,439 |  | 9,257 |  | 9,640
Schedule of reconciliation of income tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2019 |  | 2020 |  | 2021
Profit before income tax consolidation |  | 38,299 |  | 39,147 |  | 43,739
Less: consolidated income subject to final tax - net |  | (1,141) |  | (1,675) |  | (2,378)
Net |  | 37,158 |  | 37,472 |  | 41,361
Income tax expense calculated at the Company’s applicable statutory tax rate |  | 7,432 |  | 7,120 |  | 7,859
Difference in applicable statutory tax rate for subsidiaries |  | 1,531 |  | 898 |  | 1,067
Non-deductible expenses |  | 827 |  | 370 |  | (24)
Final income tax expense |  | 73 |  | 51 |  | 36
Deferred tax adjustment rate |  | — |  | 210 |  | (230)
Unrecognized deferred tax | ​ | 323 | ​ | 201 | ​ | 17
Others |  | 253 |  | 407 |  | 915
Net income tax expense |  | 10,439 |  | 9,257 |  | 9,640
Schedule of net income tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2019 |  | 2020 |  | 2021
Estimated taxable income of the Company | ​ | 6,007 | ​ | 10,140 | ​ | 11,593
Corporate income tax: | ​ |  | ​ |  | ​ |
Current corporate income tax expense: | ​ | ​ | ​ | ​ | ​ | ​
The Company | ​ | 1,201 | ​ | 1,927 | ​ | 2,202
Subsidiaries | ​ | 9,344 | ​ | 7,819 | ​ | 7,318
Current income tax expense of previous year: | ​ | ​ | ​ | ​ | ​ | ​
The Company | ​ | 1 | ​ | 1 | ​ | —
Final tax expense: | ​ | ​ | ​ | ​ | ​ | ​
The Company | ​ | 70 | ​ | 48 | ​ | 34
Subsidiaries | ​ | 3 | ​ | 3 | ​ | 2
Total income tax expense - current | ​ | 10,619 | ​ | 9,798 | ​ | 9,556
​ | ​ | ​ | ​ | ​ | ​ | ​
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 | ​ | 70 | ​ | 179 |  | (134)
Cost to obtain contracts | ​ | 54 | ​ | (45) |  | (17)
Leases | ​ | 7 | ​ | (3) |  | (1)
Realization of accrual (accrual) of expenses and inventory write-off (provision for inventory obsolescence) | ​ | 4 | ​ | 3 |  | —
Amortization of (addition to) deferred installation fee | ​ | 0 | ​ | (28) |  | (64)
Allowance for expected credit losses | ​ | (88) | ​ | (48) | ​ | (71)
Provision for employee benefits | ​ | (15) | ​ | (48) | ​ | (111)
Valuation of long term investment | ​ | — | ​ | (11) | ​ | —
Amortization of intangible assets, land rights and others | ​ | (10) | ​ | (4) |  | 1
Depreciation and gain on disposal or sale of property and equipment | ​ | (7) | ​ | 13 |  | (217)
Net | ​ | 15 | ​ | 8 |  | (614)
Telkomsel | ​ | ​ | ​ | ​ | ​ | ​
Fair value measurement of other financial instruments | ​ | — | ​ | — | ​ | 549
Leases | ​ | 90 | ​ | 29 |  | (84)
Trade receivables write-off (allowance for expected credit losses of receivables) | ​ | 88 | ​ | (384) | ​ | 103
Amortization of license | ​ | 33 | ​ | (27) |  | 28
Net periodic post-retirement health care benefit costs | ​ | 0 | ​ | 0 | ​ | —
Provision for employee benefits | ​ | (83) | ​ | 84 |  | (128)
Contract liabilities | ​ | — | ​ | 9 | ​ | (9)
Contract cost | ​ | — | ​ | (27) | ​ | 27
Other financial instruments | ​ | — | ​ | 65 | ​ | 1
Depreciation and gain on disposal or sale of property and equipment | ​ | (68) | ​ | (324) |  | 100
Net | ​ | 60 | ​ | (575) |  | 587
Subsidiaries - others - net | ​ | (255) | ​ | 26 |  | 111
Net income tax benefit - deferred | ​ | (180) | ​ | (541) |  | 84
Income tax expense - net | ​ | 10,439 | ​ | 9,257 |  | 9,640
Schedule of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | (Charged) | ​ | Credited to other | ​ | Charged to | ​ | ​
​ |  | December 31, |  | Changes of | ​ | credited to profit |  | comprehensive |  | equity and |  | December 31,
​ |  | 2019 |  | tax rates |  | or loss |  | income |  | reclassification |  | 2020
The Company | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax assets: |  |  |  |  | ​ |  |  |  |  |  |  |
Allowance for expected credit losses |  | 774 |  | (126) | ​ | 174 |  | — |  | 2 |  | 824
Net periodic pension and other post-employment benefit costs | ​ | 837 | ​ | (158) | ​ | (21) | ​ | 546 | ​ | — | ​ | 1,204
Difference between accounting and tax bases of property and equipment |  | 427 |  | 32 | ​ | (45) |  | — |  | — |  | 414
Provision for employee benefits |  | 230 |  | (12) | ​ | 60 |  | — |  | — |  | 278
Deferred installation fee |  | 92 |  | (17) | ​ | 45 |  | ​ | ​ | ​ |  | 120
Land rights, intangible assets and others |  | 19 |  | (1) | ​ | 5 |  | — |  | — |  | 23
Accrued expenses and provision for inventory obsolescence | ​ | 75 | ​ | (8) | ​ | 5 | ​ | — | ​ | — | ​ | 72
Total deferred tax assets |  | 2,454 |  | (290) | ​ | 223 |  | 546 | ​ | 2 |  | 2,935
Deferred tax liabilities: |  |  |  |  | ​ |  |  |  |  |  |  | ​
Valuation of long-term investment |  | (11) |  | 1 | ​ | 10 |  | — |  | — |  | —
Leases |  | (8) |  | 1 | ​ | 2 |  | — |  | — |  | (5)
Capitalization of contract cost | ​ | (134) | ​ | 15 | ​ | 30 | ​ | — | ​ | — | ​ | (89)
Total deferred tax liabilities |  | (153) |  | 17 | ​ | 42 |  | — |  | — |  | (94)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Telkomsel |  |  |  |  | ​ | ​ |  |  |  |  |  |
Deferred tax assets: |  |  |  |  | ​ | ​ |  |  |  |  |  |
Provision for employee benefits |  | 865 |  | (186) | ​ | 102 |  | 298 |  | — |  | 1,079
Allowance for expected credit losses | ​ | 282 | ​ | (59) | ​ | 59 | ​ | — | ​ | — | ​ | 282
Contract liabilities | ​ | — | ​ | (1) | ​ | (8) | ​ | — | ​ | — | ​ | (9)
Other financial instruments | ​ | — | ​ | (109) | ​ | 493 | ​ | — | ​ | — | ​ | 384
Total deferred tax assets |  | 1,147 |  | (355) | ​ | 646 |  | 298 |  | — |  | 1,736
Deferred tax liabilities: |  |  |  |  | ​ |  |  |  |  |  |  |
Leases |  | (986) |  | — | ​ | 76 |  | — |  | 20 |  | (890)
Difference between accounting and tax bases of property and equipment |  | (557) |  | 446 | ​ | (122) |  | — |  | — |  | (233)
License amortization |  | (151) |  | 31 | ​ | (4) |  | — |  | — |  | (124)
Contract cost | ​ | — | ​ | 3 | ​ | 24 | ​ | — | ​ | — | ​ | 27
Other financial instruments | ​ | — | ​ | — | ​ | (65) | ​ | — | ​ | — | ​ | (65)
Total deferred tax liabilities |  | (1,694) |  | 480 | ​ | (91) |  | — |  | 20 |  | (1,285)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax assets of the Company - net | ​ | 2,301 | ​ | (273) | ​ | 265 | ​ | 546 | ​ | 2 | ​ | 2,841
Deferred tax (liabilities) assets of Telkomsel - net | ​ | (547) | ​ | 125 | ​ | 555 | ​ | 298 | ​ | 20 | ​ | 451
Deferred tax assets of the other subsidiaries - net | ​ | 478 | ​ | (57) | ​ | (38) | ​ | 4 | ​ | 64 | ​ | 451
Deferred tax liabilities of the other subsidiaries - net |  | (657) |  | (6) | ​ | 74 |  | 11 |  | (29) |  | (607)
Total deferred tax asset - net |  | 2,232 |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  | 3,743
Total deferred tax liabilities - net |  | (657) |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  | (607)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | (Charged) | ​ | Credited to other | ​ | Charged to | ​ | Acquisition/ | ​ | ​
​ | ​ | December 31, | ​ | ​ | ​ | credited to profit | ​ | comprehensive | ​ | equity and | ​ | business | ​ | December 31,
​ |  | 2020 |  | Rate changes |  | or loss |  | income |  | reclassification |  | combination |  | 2021
The Company | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax assets: |  |  |  | ​ | ​ |  |  |  |  |  |  | ​ | ​ |
Allowance for expected credit losses | ​ | 824 | ​ | 87 | ​ | (16) | ​ | — | ​ | — | ​ | — | ​ | 895
Net periodic pension and other post-employment benefit costs | ​ | 1,204 | ​ | 117 | ​ | 17 | ​ | (228) | ​ | — | ​ | — | ​ | 1,110
Difference between accounting and tax bases of property and equipment |  | 414 |  | (32) | ​ | 249 |  | — |  | — |  | — | ​ | 631
Provision for employee benefits |  | 278 |  | — | ​ | 111 |  | — |  | — |  | — | ​ | 389
Deferred installation fee |  | 120 |  | 12 | ​ | 52 |  | — |  | — |  | — | ​ | 184
Land rights, intangible assets and others | ​ | 23 | ​ | — | ​ | (1) | ​ | — | ​ | — | ​ | — | ​ | 22
Accrued expenses and provision for inventory obsolescence |  | 72 |  | 4 | ​ | (4) |  | — |  | — |  | — | ​ | 72
Total deferred tax assets |  | 2,935 |  | 188 | ​ | 408 |  | (228) | ​ | — |  | — | ​ | 3,303
Deferred tax liabilities: |  |  |  | ​ | ​ |  |  |  |  |  |  | ​ | ​ | ​
Leases |  | (5) |  | (1) | ​ | 2 |  | — |  | — |  | — | ​ | (4)
Capitalization of contract cost | ​ | (89) | ​ | (8) | ​ | 25 | ​ | — | ​ | — | ​ | — | ​ | (72)
Total deferred tax liabilities |  | (94) |  | (9) | ​ | 27 |  | — |  | — |  | — | ​ | (76)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Telkomsel |  |  |  | ​ | ​ |  |  |  |  |  |  | ​ | ​ |
Deferred tax assets: |  |  |  | ​ | ​ |  |  |  |  |  |  | ​ | ​ |
Provision for employee benefits |  | 1,079 |  | 59 | ​ | 69 |  | 21 |  | — |  | — | ​ | 1,228
Allowance for expected credit losses | ​ | 282 | ​ | 14 | ​ | (117) | ​ | — | ​ | — | ​ | — | ​ | 179
Contract liabilities | ​ | (9) | ​ | — | ​ | 9 | ​ | — | ​ | — | ​ | — | ​ | —
Other financial instruments | ​ | 384 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 384
Total deferred tax assets |  | 1,736 |  | 73 | ​ | (39) |  | 21 |  | — |  | — | ​ | 1,791
Deferred tax liabilities: |  |  |  | ​ | ​ |  |  |  |  |  |  | ​ | ​ |
Fair value measurement of financial instruments | ​ | — | ​ | — | ​ | (549) | ​ | — | ​ | — | ​ | — | ​ | (549)
Leases |  | (890) |  | 61 | ​ | 104 |  | — |  | — |  | — | ​ | (725)
Difference between accounting and tax bases of property and equipment |  | (233) |  | (137) | ​ | 37 |  | — |  | — |  | — | ​ | (333)
License amortization |  | (124) |  | (11) | ​ | (17) |  | — |  | — |  | — | ​ | (152)
Contract cost | ​ | 27 | ​ | — | ​ | (27) | ​ | — | ​ | — | ​ | — | ​ | —
Other financial instruments | ​ | (65) | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | (65)
Total deferred tax liabilities |  | (1,285) |  | (87) | ​ | (452) |  | — |  | — |  | — | ​ | (1,824)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax assets of the Company - net | ​ | 2,841 | ​ | 179 | ​ | 435 | ​ | (228) | ​ | — | ​ | — | ​ | 3,227
Deferred tax assets of the other subsidiaries - net | ​ | 451 | ​ | 63 | ​ | 83 | ​ | — | ​ | — | ​ | — | ​ | 597
Deferred tax (liabilities) assets of Telkomsel - net | ​ | 451 | ​ | (14) | ​ | (491) | ​ | 21 | ​ | — | ​ | — | ​ | (33)
Deferred tax liabilities of the other subsidiaries - net |  | (607) |  | 4 | ​ | (262) |  | (6) |  | (3) |  | 49 | ​ | (825)
Total deferred tax asset - net | ​ | 3,743 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 3,824
Total deferred tax liabilities - net |  | (607) |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (858)

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