XML 113 R71.htm IDEA: XBRL DOCUMENT
v3.24.1

TAXATION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
TAXATION |
Schedule of prepaid income taxes | ​
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2023
The Company - Corporate income tax |  | 19 |  | 271
Subsidiaries - Corporate income tax |  | 581 |  | 699
Total |  | 600 |  | 970
Current portion |  | (332) | ​ | (3)
Non-current portion (Note 14) |  | 268 |  | 967
Schedule of prepaid other taxes | ​
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2023
The Company: |  |  |  |
VAT |  | 155 |  | 164
Article 21 - Individual income tax |  | 3 |  | 2
Article 22 - Withholding tax on goods delivery and imports |  | 1 |  | 0
Article 23 - Withholding tax on service delivery |  | 97 |  | 238
Subsidiaries: |  | ​ |  | ​
VAT |  | 1,561 |  | 2,145
Article 4(2) - Final tax | ​ | 24 | ​ | 1
Article 23 - Withholding tax on service delivery |  | 24 |  | 14
Total |  | 1,865 |  | 2,564
Current portion |  | (1,512) |  | (1,925)
Non-current portion (Note 14) |  | 353 |  | 639
Schedule of current income tax liabilities | ​
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2023
The Company: |  |  |  |
Article 25 - Installment of corporate income tax |  | 190 |  | 122
Article 29 - Corporate income tax | ​ | 575 | ​ | —
Subsidiaries: |  | ​ |  | ​
Article 25 - Installment of corporate income tax |  | 260 |  | 539
Article 29 - Corporate income tax |  | 1,782 |  | 1,672
Total |  | 2,807 |  | 2,333
Schedule of other tax liabilities | ​
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2023
The Company: | ​ | ​ | ​ | ​
Income taxes | ​ | ​ | ​ | ​
Article 4(2) - Final tax |  | 50 |  | 33
Article 21 - Individual income tax |  | 79 |  | 102
Article 22 - Withholding tax on goods delivery and imports |  | 7 |  | 2
Article 23 - Withholding tax on services |  | 48 |  | 24
Article 26 - Withholding tax on non-resident income |  | 5 |  | 0
VAT | ​ | 244 | ​ | 170
VAT - Tax collector |  | 286 |  | 163
Sub-total |  | 719 |  | 494
​ | ​ | ​ | ​ | ​
Subsidiaries: |  |  |  |
Income taxes | ​ | ​ | ​ | ​
Article 4(2) - Final tax |  | 287 |  | 317
Article 21 - Individual income tax |  | 206 |  | 182
Article 22 - Withholding tax on goods delivery and imports |  | 5 |  | 9
Article 23 - Withholding tax on services |  | 68 |  | 152
Article 26 - Withholding tax on non-resident income |  | 262 |  | 10
VAT |  | 493 |  | 399
VAT - Tax collector | ​ | 525 | ​ | 629
Sub-total |  | 1,846 |  | 1,698
Total |  | 2,565 |  | 2,192
Schedule of components of consolidated income tax expense (benefit) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2022 |  | 2023
Current | ​ | ​ | ​ | ​ | ​ | ​
The Company |  | 2,236 |  | 2,134 |  | 1,271
Subsidiaries |  | 7,320 |  | 7,125 |  | 7,525
Sub-total |  | 9,556 |  | 9,259 |  | 8,796
Deferred |  |  |  |  |  |
The Company |  | (614) |  | (102) |  | 504
Subsidiaries |  | 698 |  | (447) |  | (513)
Sub-total |  | 84 |  | (549) |  | (9)
Net income tax expense |  | 9,640 |  | 8,710 |  | 8,787
Schedule of net income tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2022 |  | 2023
Estimated taxable income of the Company | ​ | 11,593 | ​ | 11,039 | ​ | 6,340
Corporate Income Tax: | ​ |  | ​ |  | ​ |
Current corporate income tax expense: | ​ | ​ | ​ | ​ | ​ | ​
The Company | ​ | 2,202 | ​ | 2,098 | ​ | 1,205
Subsidiaries | ​ | 7,318 | ​ | 7,125 | ​ | 7,524
Current income tax expense of previous year: | ​ | ​ | ​ | ​ | ​ | ​
Final tax expense | ​ | ​ | ​ | ​ | ​ | ​
The Company | ​ | 34 | ​ | 36 | ​ | 66
Subsidiaries | ​ | 2 | ​ | — | ​ | 1
Total income tax expense - current | ​ | 9,556 | ​ | 9,259 | ​ | 8,796
​ | ​ | ​ | ​ | ​ | ​ | ​
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 | ​ | (134) |  | 25 |  | 196
Contract Cost | ​ | (17) |  | (24) |  | (12)
Leases | ​ | (1) |  | (1) |  | 0
Realization of accrual of expenses and inventory write-off (provision for inventory obsolescence) | ​ | — |  | (13) |  | (5)
Amortization of (addition to) deferred installation fee | ​ | (64) |  | (20) |  | (1)
Allowance for expected credit losses | ​ | (71) | ​ | 10 | ​ | 54
Provision for employee benefits | ​ | (111) | ​ | 96 | ​ | (7)
Amortization of intangible assets, land rights and others | ​ | 1 |  | (1) |  | (6)
Depreciation and gain on disposal or sale of property and equipment | ​ | (217) |  | (174) |  | 285
Net | ​ | (614) |  | (102) |  | 504
Telkomsel | ​ | ​ | ​ | ​ | ​ | ​
Fair value measurement of other financial instruments | ​ | 549 | ​ | (542) | ​ | (7)
Leases | ​ | (84) |  | 58 |  | 200
Allowance for expected credit losses | ​ | 103 | ​ | 35 | ​ | (61)
Amortization of license | ​ | 28 |  | (6) |  | 25
Provision for employee benefits | ​ | (128) |  | (33) |  | (168)
Contract liabilities | ​ | (9) | ​ | — | ​ | (217)
Contract cost | ​ | 27 | ​ | — | ​ | (5)
Other financial instruments | ​ | 1 | ​ | 234 | ​ | (41)
Depreciation and gain on disposal or sale of property and equipment | ​ | 100 |  | (178) |  | (122)
Net | ​ | 587 |  | (432) |  | (396)
Subsidiaries - other - net | ​ | 111 |  | (15) |  | (117)
Net income tax benefit - deferred | ​ | 84 |  | (549) |  | (9)
Income tax expense - net | ​ | 9,640 |  | 8,710 |  | 8,787
Schedule of reconciliation of income tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2022 |  | 2023
Profit before income tax consolidation |  | 43,739 |  | 36,430 |  | 40,855
Less consolidated income subject to final tax - net |  | (2,378) |  | (5,807) |  | (11,010)
​ |  | 41,361 |  | 30,623 |  | 29,845
Income tax expense calculated at the Company’s applicable statutory tax rate |  | 7,859 |  | 5,818 |  | 5,671
Difference in applicable statutory tax rate for subsidiaries |  | 1,067 |  | 699 |  | 626
Non-deductible expenses |  | (24) |  | 1,994 |  | 2,183
Final income tax expense |  | 36 |  | 36 |  | 67
Deferred tax adjustment |  | (230) |  | (508) |  | (203)
Unrecognized deferred tax | ​ | 17 | ​ | (61) | ​ | 177
Others |  | 915 |  | 732 |  | 266
Net income tax expense |  | 9,640 |  | 8,710 |  | 8,787
Schedule of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Deferred tax asset and liabilities | ​ | (Charged) credited to
​ | ​ | in financial position | ​ | profit or loss
​ |  | 2022 |  | 2023 |  | 2022 |  | 2023
The Company | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for expected credit losses |  | 885 |  | 831 | ​ | (10) |  | (54)
Net periodic pension and other |  | ​ |  | ​ | ​ | ​ |  | ​
post-employment benefit costs |  | 981 |  | 822 | ​ | (25) |  | (196)
Difference between accounting and tax bases of property and equipment | ​ | 805 | ​ | 430 | ​ | 174 | ​ | (285)
Provision for employee benefits |  | 293 |  | 299 | ​ | (96) |  | 7
Deferred installation fee |  | 204 |  | 21 | ​ | 20 |  | 1
Land rights, intangible assets and others |  | 23 |  | 29 | ​ | 1 |  | 6
Accrued expenses and provision for inventory obsolescence |  | 85 |  | 86 | ​ | 13 |  | 5
Leases |  | (3) |  | — | ​ | 1 |  | 1
Capitalization of contract cost | ​ | (48) | ​ | 14 | ​ | 24 | ​ | 12
Total deferred tax assets | ​ | 3,225 | ​ | 2,532 | ​ | 102 | ​ | (503)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Telkomsel |  | ​ |  | ​ | ​ |  |  |
Provision for employee benefits |  | 1,220 |  | 1,385 | ​ | 33 |  | 168
Allowance for expected credit losses | ​ | 144 | ​ | 205 | ​ | (35) | ​ | 61
Contract liabilities | ​ | — | ​ | 400 | ​ | — | ​ | 217
Fair value measurement of financial instruments | ​ | (7) | ​ | — | ​ | 542 | ​ | 7
Difference between accounting and tax bases of property and equipment | ​ | (155) | ​ | 62 | ​ | 178 | ​ | 122
Leases |  | (774) |  | (976) | ​ | (58) |  | (201)
License amortization |  | (146) |  | (171) | ​ | 6 |  | (25)
Contract cost | ​ | — | ​ | (46) | ​ | — | ​ | 5
Other financial instruments | ​ | 85 | ​ | 125 | ​ | (234) | ​ | 41
Deferred tax assets of Telkomsel - net | ​ | 367 | ​ | 984 | ​ | 432 | ​ | 395
Deferred tax assets of the other subsidiaries - net | ​ | 777 | ​ | 704 | ​ | 171 | ​ | (70)
Deferred tax liabilities of the other subsidiaries - net | ​ | (1,023) | ​ | (841) | ​ | (156) | ​ | 187
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax expense |  | ​ |  | ​ | ​ | 549 |  | 9
Total deferred tax assets - net | ​ | 4,369 | ​ | 4,220 | ​ | ​ | ​ | ​
Total deferred tax liabilities - net |  | (1,023) |  | (841) | ​ | ​ | ​ | ​

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of income tax expense (benefit). + References No definition available. + Details
Name: | tlk_IfrsScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | tlk_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of current income tax liabilities. + References No definition available. + Details
Name: | tlk_ScheduleOfCurrentIncomeTaxLiabilitiesTableTextBlock
Namespace Prefix: | tlk_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of net income tax expense. + References No definition available. + Details
Name: | tlk_ScheduleOfNetIncomeTaxExpenseTableTextBlock
Namespace Prefix: | tlk_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of other tax liabilities. + References No definition available. + Details
Name: | tlk_ScheduleOfOtherTaxLiabilitiesTableTextBlock
Namespace Prefix: | tlk_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of prepaid income taxes. + References No definition available. + Details
Name: | tlk_ScheduleOfPrepaidIncomeTaxesTableTextBlock
Namespace Prefix: | tlk_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of prepaid other taxes. + References No definition available. + Details
Name: | tlk_ScheduleOfPrepaidOtherTaxesTableTextBlock
Namespace Prefix: | tlk_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of reconciliation of income tax expense. + References No definition available. + Details
Name: | tlk_ScheduleOfReconciliationOfIncomeTaxExpenseTableTextBlock
Namespace Prefix: | tlk_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | tlk_TaxationAbstract
Namespace Prefix: | tlk_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration