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RELATED PARTY TRANSACTIONS (Tables) | 12 Months Ended
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Dec. 31, 2023
RELATED PARTY TRANSACTIONS |
Schedule of nature of relationship with related parties | ​
Related parties |  | Nature of relationships |  | 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 equipments
MoCI | ​ | Entity under common control | ​ | Concession fees, radio frequency usage charges, USO charges, telecommunication service revenues, and license expenses
State-owned enterprises | ​ | ​ | ​ | ​
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, finance costs, cash in bank, time deposits, loan, and consultant expenses
BNI | ​ | Entity under common control | ​ | Internet and data service revenues, other telecommunication service revenues, finance income, finance costs, cash in bank, time deposits, loan, consultant expenses, and financing
BRI | ​ | Entity under common control | ​ | Internet and data service revenues, other telecommunication service revenues, finance income, finance costs, cash in bank, time deposits, and loan
PT Taspen (Persero) (“Taspen”) | ​ | Entity under common control | ​ | Internet and data service revenues and other telecommunication service revenues
PT Perusahaan Listrik Negara (“PLN”) | ​ | Entity under common control | ​ | Internet and data service revenues, other telecommunication service revenues, and electrical utility expenses
Related parties |  | Nature of relationships |  | Nature of accounts/ transactions
PT Asuransi Jasa Indonesia (“Jasindo”) | ​ | Entity under common control | ​ | Property and equipment insurance expenses and personal insurance expenses
PT BNI Life Insurance (“BNI Life Insurance”) | ​ | Entity under common control | ​ | Medical expenses
Bahana TCW | ​ | Entity under common control | ​ | Mutual funds
Sarana Multi Infrastruktur | ​ | Entity under common control | ​ | Other borrowings and finance costs
BTN | ​ | Entity under common control | ​ | Cash in bank and time deposits
BSI | ​ | Entity under common control | ​ | Cash in bank, time deposits, and loan
PT Omni Inovasi Indonesia Tbk. (“Omni Inovasi Indonesia”) | ​ | Associated company | ​ | Distribution of SIM cards and pulse reload voucher
PT Fintek Karya Nusantara (“Finarya”) | ​ | Associated company | ​ | Marketing expenses and distribution of SIM cards and pulse reload voucher
Indonusa | ​ | Associated company | ​ | Internet and data service revenues and other telecommunication service revenues
PT Kereta Cepat Indonesia China (“KCIC”) | ​ | Other related entity | ​ | Other telecommunication service revenues
Padi UMKM | ​ | Other related entity | ​ | Operational and maintenance expenses, collection fees, training expenses, internal security expenses, research and development expenses, printing expenses, meeting expenses, general and other administrative expenses, promotion expenses, advertising expenses, sales fees, customer education expenses, and marketing expenses
Directors | ​ | Key management personnel | ​ | Honorarium and facilities
Commissioners | ​ | Supervisory personnel | ​ | Honorarium and facilities
​
Schedule of significant transactions with related parties | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2022 | ​ | 2023
​ |  | ​ |  | % of total |  | ​ |  | % of total |  | ​ |  | % of total
​ | ​ | Amount | ​ | revenues | ​ | Amount | ​ | revenues | ​ | Amount | ​ | revenues
Revenues |  |  |  |  |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |  |  |  |  |
Ministry of Finance |  | 212 |  | 0.15 |  | 199 |  | 0.14 |  | 174 |  | 0.12
Entities under common control |  | ​ |  |  |  | ​ |  |  |  | ​ |  |
Government agencies |  | 5,598 |  | 3.91 |  | 3,029 |  | 2.06 |  | 3,235 |  | 2.17
Indosat |  | 1,056 |  | 0.74 |  | 1,923 |  | 1.31 |  | 2,195 |  | 1.47
Pertamina | ​ | 631 | ​ | 0.44 | ​ | 752 | ​ | 0.51 | ​ | 755 | ​ | 0.51
MoCI | ​ | 284 | ​ | 0.20 | ​ | 791 | ​ | 0.54 | ​ | 516 | ​ | 0.35
BNI |  | 404 |  | 0.28 |  | 493 |  | 0.33 |  | 509 |  | 0.34
BRI | ​ | 341 | ​ | 0.24 | ​ | 104 | ​ | 0.07 | ​ | 190 | ​ | 0.13
Bank Mandiri | ​ | 212 | ​ | 0.15 | ​ | 180 | ​ | 0.12 | ​ | 156 | ​ | 0.10
Taspen | ​ | 53 | ​ | 0.04 | ​ | 56 | ​ | 0.04 | ​ | 106 | ​ | 0.07
Others (each below Rp100 billion) |  | 1,495 |  | 1.04 |  | 1,370 |  | 0.94 |  | 900 |  | 0.60
Sub-total |  | 10,074 |  | 7.04 |  | 8,698 |  | 5.92 |  | 8,562 |  | 5.74
Associated companies |  | 16 |  | 0.01 |  | 6 |  | 0.00 |  | 8 |  | 0.01
Other related entities | ​ | 33 | ​ | 0.02 | ​ | 52 | ​ | 0.04 | ​ | 130 | ​ | 0.09
Total |  | 10,335 |  | 7.22 |  | 8,955 |  | 6.10 |  | 8,874 |  | 5.96
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2022 | ​ | 2023
​ |  | ​ |  | % of total |  | ​ |  | % of total |  | ​ |  | % of total
​ | ​ | Amount | ​ | expenses | ​ | Amount | ​ | expenses | ​ | Amount | ​ | expenses
Expenses |  |  |  |  |  |  |  |  |  |  |  |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Entities under common control | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
MoCI |  | 8,570 |  | 8.64 |  | 9,965 |  | 9.82 |  | 10,300 | ​ | 9.88
PLN |  | 2,349 |  | 2.37 |  | 2,473 |  | 2.44 |  | 2,602 | ​ | 2.50
Indosat |  | 467 |  | 0.47 |  | 537 |  | 0.53 |  | 566 | ​ | 0.54
Jasindo |  | 385 |  | 0.39 |  | 296 |  | 0.29 |  | 198 | ​ | 0.19
Government agencies |  | 114 |  | 0.11 |  | 179 |  | 0.18 |  | 144 | ​ | 0.14
BNI Life Insurance | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 143 | ​ | 0.14
Bank Mandiri | ​ | 8 | ​ | 0.01 | ​ | — | ​ | — | ​ | 109 | ​ | 0.10
Others (each below Rp100 billion) |  | 200 |  | 0.20 |  | 229 |  | 0.23 |  | 272 | ​ | 0.26
Sub-total |  | 12,093 |  | 12.19 |  | 13,679 |  | 13.49 |  | 14,334 |  | 13.75
Associated companies |  |  |  |  |  |  |  |  |  |  |  |
Finarya |  | 125 |  | 0.13 | ​ | 110 | ​ | 0.11 | ​ | 126 | ​ | 0.12
Others (each below Rp100 billion) |  | 344 |  | 0.35 |  | 37 |  | 0.04 |  | 0 |  | 0.00
Sub-total |  | 469 |  | 0.48 |  | 147 |  | 0.15 |  | 126 |  | 0.12
Other related entities |  |  |  |  |  |  |  |  |  |  |  |
Padi UMKM |  | 269 |  | 0.27 |  | 626 |  | 0.62 |  | 561 |  | 0.54
Others (each below Rp100 billion) |  | 115 |  | 0.12 |  | 98 |  | 0.10 |  | 94 |  | 0.09
Sub-total |  | 384 |  | 0.39 |  | 724 |  | 0.72 |  | 655 |  | 0.63
Total |  | 12,946 |  | 13.06 |  | 14,550 |  | 14.36 |  | 15,115 |  | 14.50
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2022 | ​ | 2023
​ |  | ​ |  | % of total |  | ​ |  | % of total |  | ​ |  | % of total
​ | ​ | Amount | ​ | finance income | ​ | Amount | ​ | finance income | ​ | Amount | ​ | finance income
Finance income |  |  |  |  |  |  |  |  |  |  |  |
Entities under common control |  |  |  |  |  |  |  |  |  |  |  |
State-owned banks |  | 348 |  | 62.37 |  | 459 |  | 52.28 |  | 312 |  | 29.41
Government agencies | ​ | 14 | ​ | 2.51 | ​ | 16 | ​ | 1.82 | ​ | 56 | ​ | 5.28
Total |  | 362 |  | 64.88 |  | 475 |  | 54.10 |  | 368 |  | 34.69
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2022 | ​ | 2023
​ |  | ​ |  | % of total |  | ​ |  | % of total |  | ​ |  | % of total
​ | ​ | Amount | ​ | finance cost | ​ | Amount | ​ | finance cost | ​ | Amount | ​ | finance cost
Finance cost |  |  |  |  |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |  |  |  |  |
Ministry of Finance |  | 17 |  | 0.39 |  | 10 |  | 0.25 |  | 5 |  | 0.11
Entities under common control |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
State-owned banks |  | 1,247 |  | 28.38 |  | 1,004 |  | 24.63 |  | 1,111 |  | 23.68
Sarana Multi Infrastruktur |  | 192 |  | 4.37 |  | 109 |  | 2.67 |  | 74 |  | 1.58
Sub-total | ​ | 1,439 | ​ | 32.75 | ​ | 1,113 | ​ | 27.30 | ​ | 1,185 | ​ | 25.26
Total |  | 1,456 |  | 33.14 |  | 1,123 |  | 27.55 |  | 1,190 |  | 25.37
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2022 | ​ | 2023
​ |  | ​ |  | % of total |  | ​ |  | % of total |  | ​ |  | % of total
​ | ​ | Amount | ​ | revenues | ​ | Amount | ​ | revenues | ​ | Amount | ​ | revenue
Distribution of SIM card and voucher |  |  |  |  |  |  |  |  |  |  |  |
Associated companies |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Omni Inovasi Indonesia | ​ | 959 | ​ | 0.67 | ​ | 981 | ​ | 0.67 | ​ | 467 | ​ | 0.31
Finarya |  | — |  | — |  | 141 |  | 0.10 |  | 159 |  | 0.11
Total |  | 959 |  | 0.67 |  | 1,122 |  | 0.77 |  | 626 |  | 0.42
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2023
​ |  | ​ |  | % of total |  | ​ |  | % of total
​ | ​ | Amount | ​ | property and equipment purchased | ​ | Amount | ​ | property and equipment purchased
Purchase of property and equipment |  |  |  |  |  |  |  |
Entities under common control |  | 122 |  | 0.35 |  | 64 |  | 0.19
Total |  | 122 |  | 0.35 |  | 64 |  | 0.19
​ c. Balance of accounts with related parties
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2023
​ |  | ​ |  | % of total |  | ​ |  | % of total
​ | ​ | Amount | ​ | assets | ​ | Amount | ​ | assets
Cash and cash equivalents (Note 4) |  | 24,902 |  | 9.06 |  | 22,173 |  | 7.74
Other current financial assets (Note 5) |  | 400 |  | 0.15 |  | 800 |  | 0.28
Trade receivables (Note 6) |  | 2,009 |  | 0.73 |  | 2,357 |  | 0.82
Contract assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Majority stockholder | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Ministry of Finance | ​ | 24 | ​ | 0.01 | ​ | 36 | ​ | 0.01
Entities under common control | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Government agencies | ​ | 295 | ​ | 0.11 | ​ | 293 | ​ | 0.10
Others (each below Rp100 billion) | ​ | 273 | ​ | 0.10 | ​ | 288 | ​ | 0.10
Sub-total | ​ | 568 | ​ | 0.21 | ​ | 581 | ​ | 0.20
Associated companies | ​ | 1 | ​ | 0.00 | ​ | 1 | ​ | 0.00
Other related entities | ​ | 1 | ​ | 0.00 | ​ | 1 | ​ | 0.00
Total | ​ | 594 | ​ | 0.22 | ​ | 619 | ​ | 0.21
Other current assets |  |  |  |  |  |  |  |
Entities under common control |  |  |  |  |  |  |  |
MoCI |  | 5,093 |  | 1.85 |  | 5,971 |  | 2.08
Others |  | 96 |  | 0.03 |  | 35 |  | 0.01
Sub-total |  | 5,189 |  | 1.88 |  | 6,006 |  | 2.09
Associated companies | ​ | 2 | ​ | 0.00 | ​ | 2 | ​ | 0.00
Other related entities |  | — |  | — |  | 16 |  | 0.01
Total |  | 5,191 |  | 1.88 |  | 6,024 |  | 2.10
Other non-current assets |  |  |  |  |  |  |  |
Entities under common control |  |  |  |  |  |  |  |
MoCI |  | 1,291 |  | 0.47 |  | 1,987 |  | 0.69
Others |  | 16 |  | 0.01 |  | 6 |  | 0.00
Total |  | 1,307 |  | 0.48 |  | 1,993 |  | 0.69
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2023
​ |  | ​ |  | % of total |  | ​ |  | % of total
​ | ​ | Amount | ​ | liabilities | ​ | Amount | ​ | liabilities
Trade payables (Note 16) |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |
Ministry of Finance |  | 0 |  | 0.00 |  | 17 |  | 0.01
Entities under common control |  |  |  |  |  |  |  |
MoCI |  | 1,342 |  | 1.07 |  | 2,400 |  | 1.84
Indosat |  | 140 |  | 0.11 |  | 129 |  | 0.10
BNI | ​ | 85 | ​ | 0.07 | ​ | 120 | ​ | 0.09
Bank Mandiri | ​ | 14 | ​ | 0.01 | ​ | 105 | ​ | 0.08
Others (each below Rp100 billion) |  | 138 |  | 0.11 |  | 95 |  | 0.07
Sub-total |  | 1,719 |  | 1.37 |  | 2,849 |  | 2.18
Associated companies |  | 13 |  | 0.01 |  | 40 |  | 0.03
Other related entities | ​ | 43 | ​ | 0.03 | ​ | 84 | ​ | 0.06
Total |  | 1,775 |  | 1.41 |  | 2,990 |  | 2.28
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accrued expenses |  |  |  |  |  |  |  |
Majority stockholder |  |  |  |  |  |  |  |
Ministry of Finance |  | 1 |  | 0.00 |  | 1 |  | 0.00
Entities under common control |  |  |  |  |  | ​ |  |
PLN |  | 57 |  | 0.05 |  | 100 |  | 0.08
Others |  | 76 |  | 0.06 |  | 76 |  | 0.06
Sub-total |  | 133 |  | 0.11 |  | 176 |  | 0.14
Total |  | 134 |  | 0.11 |  | 177 |  | 0.14
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2023
​ |  | ​ |  | % of total |  | ​ |  | % of total
​ | ​ | Amount | ​ | liabilities | ​ | Amount | ​ | liabilities
Contract liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Majority stockholder | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Ministry of Finance | ​ | 34 | ​ | 0.03 | ​ | 18 | ​ | 0.01
Entities under common control | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Government agencies | ​ | 328 | ​ | 0.26 | ​ | 498 | ​ | 0.38
MoCI | ​ | 62 | ​ | 0.05 | ​ | 137 | ​ | 0.11
Others (each below Rp100 billion) | ​ | 171 | ​ | 0.14 | ​ | 313 | ​ | 0.24
Sub-total | ​ | 561 | ​ | 0.45 | ​ | 948 | ​ | 0.73
Associated companies | ​ | 2 | ​ | 0.00 | ​ | 14 | ​ | 0.01
Other related entities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
KCIC | ​ | — | ​ | — | ​ | 1,133 | ​ | 0.87
Others | ​ | 3 | ​ | 0.00 | ​ | 2 | ​ | 0.00
Sub-total | ​ | 3 | ​ | 0.00 | ​ | 1,135 | ​ | 0.87
Total | ​ | 600 | ​ | 0.48 | ​ | 2,115 | ​ | 1.62
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Short-term bank loans (Note 19a) |  | 4,462 |  | 3.55 |  | 4,916 | ​ | 3.77
Two-step loans (Note 20a) |  | 209 |  | 0.17 |  | 84 | ​ | 0.06
Long-term bank loans (Note 20c) |  | 11,284 |  | 8.97 |  | 11,099 | ​ | 8.51
Other borrowings (Note 20d) |  | 1,314 |  | 1.04 |  | 362 | ​ | 0.28
Schedule of remuneration of the Board of Commissioners and key management personnel | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2022 | ​ | 2023 |
​ |  | ​ |  | % of total |  | ​ |  | % of total |  | ​ |  | % of total |
​ | ​ | Amount | ​ | expenses | ​ | Amount | ​ | expenses | ​ | Amount | ​ | expenses |
Board of Directors |  | 347 |  | 0.35 | ​ | 401 |  | 0.39 | ​ | 475 |  | 0.46 | ​
Board of Commissioners |  | 140 |  | 0.14 | ​ | 164 |  | 0.16 | ​ | 179 |  | 0.17 | ​

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