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TAXATION - Deferred tax assets and liabilities (Details) $ in Millions, Rp in Billions | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2023 IDR (Rp) | Dec. 31, 2022 IDR (Rp) | Dec. 31, 2021 IDR (Rp) | Dec. 31, 2023 USD ($) | Oct. 21, 2021
TAXATION |  |  |  |  |
Total deferred tax assets - net | Rp 4,220 | Rp 4,369 |  | $ 274 |
Total deferred tax liabilities - net | (841) | (1,023) |  | $ (55) |
(Charged) credited to profit or loss | 9 | 549 |  |  |
Temporary differences associated with investments in subsidiaries and associated companies, for which deferred tax liabilities have not been recognized | Rp 79,511 | 23,652 | Rp 25,480 |  |
Change in tax rate | 3.00% |  |  |  |
Value Added Tax Rate |  |  |  |  | 11.00%
The Company |  |  |  |  |
TAXATION |  |  |  |  |
(Charged) credited to profit or loss | Rp (503) | 102 |  |  |
Deferred tax assets and liabilities | Rp 2,532 | Rp 3,225 |  |  |
Applicable tax rate | 19.00% | 19.00% | 19.00% |  |
The Company | Allowances for expected credit losses |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | Rp 831 | Rp 885 |  |  |
(Charged) credited to profit or loss | (54) | (10) |  |  |
The Company | Net periodic pension and other post-employment benefits costs |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 822 | 981 |  |  |
(Charged) credited to profit or loss | (196) | (25) |  |  |
The Company | Difference between accounting and tax bases of property and equipment |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 430 | 805 |  |  |
(Charged) credited to profit or loss | (285) | 174 |  |  |
The Company | Provision for employee benefits |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 299 | 293 |  |  |
(Charged) credited to profit or loss | 7 | (96) |  |  |
The Company | Deferred installation fee |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 21 | 204 |  |  |
(Charged) credited to profit or loss | 1 | 20 |  |  |
The Company | Accrued expenses and provision for inventory obsolescence |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 86 | 85 |  |  |
(Charged) credited to profit or loss | 5 | 13 |  |  |
The Company | Leases |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax liabilities |  | (3) |  |  |
(Charged) credited to profit or loss | 1 | 1 |  |  |
The Company | Capitalization of contract cost |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 14 |  |  |  |
Deferred tax liabilities |  | (48) |  |  |
(Charged) credited to profit or loss | 12 | 24 |  |  |
The Company | Land rights, intangible assets and others |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 29 | 23 |  |  |
(Charged) credited to profit or loss | Rp 6 | Rp 1 |  |  |
Subsidiaries |  |  |  |  |
TAXATION |  |  |  |  |
Applicable tax rate | 22.00% | 22.00% | 22.00% |  |
Telkomsel |  |  |  |  |
TAXATION |  |  |  |  |
(Charged) credited to profit or loss | Rp 395 | Rp 432 |  |  |
Deferred tax assets and liabilities | 984 | 367 |  |  |
Telkomsel | Allowances for expected credit losses |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 205 | 144 |  |  |
(Charged) credited to profit or loss | 61 | (35) |  |  |
Telkomsel | Difference between accounting and tax bases of property and equipment |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 62 |  |  |  |
Deferred tax liabilities |  | (155) |  |  |
(Charged) credited to profit or loss | 122 | 178 |  |  |
Telkomsel | Fair value measurement of financial instruments |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax liabilities |  | (7) |  |  |
(Charged) credited to profit or loss | 7 | 542 |  |  |
Telkomsel | Provision for employee benefits |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 1,385 | 1,220 |  |  |
(Charged) credited to profit or loss | 168 | 33 |  |  |
Telkomsel | Leases |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax liabilities | (976) | (774) |  |  |
(Charged) credited to profit or loss | (201) | (58) |  |  |
Telkomsel | License amortization |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax liabilities | (171) | (146) |  |  |
(Charged) credited to profit or loss | (25) | 6 |  |  |
Telkomsel | Contract cost |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax liabilities | (46) |  |  |  |
(Charged) credited to profit or loss | 5 |  |  |  |
Telkomsel | Other financial instruments |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 125 | 85 |  |  |
(Charged) credited to profit or loss | 41 | (234) |  |  |
Telkomsel | Contract liabilities |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 400 |  |  |  |
(Charged) credited to profit or loss | 217 |  |  |  |
Subsidiaries - others |  |  |  |  |
TAXATION |  |  |  |  |
Deferred tax assets | 704 | 777 |  |  |
(Charged) credited to profit or loss | (70) | 171 |  |  |
Total deferred tax liabilities - net | (841) | (1,023) |  |  |
(Charged) credited to profit or loss | Rp 187 | Rp (156) |  |  |

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