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TAXATION - Details of the net income tax expense (Details) $ in Millions, Rp in Billions | 12 Months Ended
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Dec. 31, 2023 IDR (Rp) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 IDR (Rp) | Dec. 31, 2021 IDR (Rp)
TAXATION |  |  |  |
Estimated taxable income of the Company | Rp 6,340 |  | Rp 11,039 | Rp 11,593
Total income tax expense - current | 8,796 | $ 571 | 9,259 | 9,556
Net income tax benefit - deferred | (9) | (1) | (549) | 84
Net income tax expense | Rp 8,787 | $ 570 | 8,710 | 9,640
Change in tax rate | 3.00% | 3.00% |  |
Domestic Corporate Taxpayers |  |  |  |
TAXATION |  |  |  |
Applicable tax rate | 22.00% | 22.00% |  |
The Company |  |  |  |
TAXATION |  |  |  |
Corporate income tax | Rp 1,205 |  | 2,098 | 2,202
Final tax expense | 66 |  | 36 | 34
Total income tax expense - current | 1,271 |  | 2,134 | 2,236
Net income tax benefit - deferred | Rp 504 |  | Rp (102) | Rp (614)
Threshold percentage of interest owned by public | 40.00% | 40.00% |  |
Applicable tax rate | 19.00% | 19.00% | 19.00% | 19.00%
The Company | Net periodic pension and other post-employment benefits costs and provision for employee benefits |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | Rp 196 |  | Rp 25 | Rp (134)
The Company | Leases |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | 0 |  | (1) | (1)
The Company | Depreciation and gain on disposal or sale of property and equipment |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | 285 |  | (174) | (217)
The Company | Allowance for expected credit losses |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | 54 |  | 10 | (71)
The Company | Realization of accrual (accrual) of expenses and inventory write-off (provision for inventory obsolescence) |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (5) |  | (13) |
The Company | Amortization of (addition to) deferred installation fee |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (1) |  | (20) | (64)
The Company | Amortization of intangible assets, land rights and others |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (6) |  | (1) | 1
The Company | Provision for employee benefits |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (7) |  | 96 | (111)
The Company | Contract cost |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (12) |  | (24) | (17)
Subsidiaries |  |  |  |
TAXATION |  |  |  |
Corporate income tax | 7,524 |  | 7,125 | 7,318
Final tax expense | 1 |  |  | 2
Total income tax expense - current | 7,525 |  | 7,125 | 7,320
Net income tax benefit - deferred | Rp (513) |  | Rp (447) | Rp 698
Applicable tax rate | 22.00% | 22.00% | 22.00% | 22.00%
Telkomsel |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | Rp (396) |  | Rp (432) | Rp 587
Telkomsel | Leases |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | 200 |  | 58 | (84)
Telkomsel | Depreciation and gain on disposal or sale of property and equipment |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (122) |  | (178) | 100
Telkomsel | Allowance for expected credit losses |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (61) |  | 35 | 103
Telkomsel | Fair value measurement of other financial instruments |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (7) |  | (542) | 549
Telkomsel | Amortization of license |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | 25 |  | (6) | 28
Telkomsel | Provision for employee benefits |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (168) |  | (33) | (128)
Telkomsel | Contract liabilities |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (217) |  |  | (9)
Telkomsel | Contract cost |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (5) |  |  | 27
Telkomsel | Other financial instruments |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | (41) |  | 234 | 1
Subsidiaries - others |  |  |  |
TAXATION |  |  |  |
Net income tax benefit - deferred | Rp (117) |  | Rp (15) | Rp 111

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