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TAXATION (Tables)

12 Months Ended

Dec. 31, 2024

TAXATION

Schedule of prepaid income taxes

​

​	​	​	​	​
​		2023		2024
The Company - Corporate income tax		271		641
Subsidiaries - Corporate income tax		699		1,554
Total		970		2,195
Current portion		(3)	​	(46)
Non-current portion (Note 14)		967		2,149

Schedule of prepaid other taxes

​

​	​	​	​	​
​		2023		2024
The Company:
VAT		164		168
Article 21 - Individual income tax		2		154
Article 22 - Withholding tax on goods delivery and imports		0		0
Article 23 - Withholding tax on service delivery		238		260
Subsidiaries:		​		​
VAT		2,145		2,782
Article 4(2) - Final tax	​	1	​	17
Article 21 - Individual income tax	​	—	​	7
Article 23 - Withholding tax on service delivery		14		79
Total		2,564		3,467
Current portion		(1,925)		(2,798)
Non-current portion (Note 14)		639		669

Schedule of current income tax liabilities

​

​	​	​	​	​
​		2023		2024
The Company:
Article 25 - Installment of corporate income tax		122		78
Subsidiaries:		​		​
Article 25 - Installment of corporate income tax		539		587
Article 29 - Corporate income tax		1,672		203
Total		2,333		868

Schedule of other tax liabilities

​

​	​	​	​	​
​		2023		2024
The Company:	​	​	​	​
Income taxes	​	​	​	​
Article 4(2) - Final tax		33		11
Article 21 - Individual income tax		102		1
Article 22 - Withholding tax on goods delivery and imports		2		1
Article 23 - Withholding tax on services		24		45
Article 26 - Withholding tax on non-resident income		0		0
VAT	​	170	​	109
VAT - Tax collector		163		114
Sub-total		494		281
​	​	​	​	​
Subsidiaries:
Income taxes	​	​	​	​
Article 4(2) - Final tax		317		644
Article 21 - Individual income tax		182		160
Article 22 - Withholding tax on goods delivery and imports		9		6
Article 23 - Withholding tax on services		152		33
Article 26 - Withholding tax on non-resident income		10		178
VAT		399		473
VAT - Tax collector	​	629	​	650
Sub-total		1,698		2,144
Total		2,192		2,425

Schedule of components of consolidated income tax expense (benefit)

​

​	​	​	​	​	​	​
​		2022		2023		2024
Current	​	​	​	​	​	​
The Company		2,134		1,271		905
Subsidiaries		7,125		7,525		6,730
Sub-total		9,259		8,796		7,635
Deferred
The Company		(102)		504		608
Subsidiaries		(447)		(513)		190
Sub-total		(549)		(9)		798
Net income tax expense		8,710		8,787		8,433

Schedule of net income tax expense

​

​	​	​	​	​	​	​
​		2022		2023		2024
Estimated taxable income of the Company	​	11,039	​	6,340	​	4,200
Corporate Income Tax:	​		​		​
Current corporate income tax expense:	​	​	​	​	​	​
The Company	​	2,098	​	1,205	​	798
Subsidiaries	​	7,125	​	7,524	​	6,730
Current income tax expense of previous year:	​	​	​	​	​	​
Final tax expense	​	​	​	​	​	​
The Company	​	36	​	66	​	107
Subsidiaries	​	—	​	1	​	—
Total income tax expense - current	​	9,259	​	8,796	​	7,635
​	​	​	​	​	​	​
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	​	25		196		34
Leases	​	(1)		0		(1)
Accrued expenses	​	—		—		24
Addition to deferred installation fee	​	(20)		(1)		(4)
Allowance for expected credit losses	​	10	​	54	​	61
Provision for employee benefits	​	96	​	(7)	​	23
Amortization of intangible assets, land rights and others	​	(1)		(6)		(13)
Depreciation and gain or loss on disposal or sale of property and equipment	​	(174)		285		481
Others	​	(37)	​	(17)	​	3
Net	​	(102)		504		608
Telkomsel	​	​	​	​	​	​
Fair value measurement of other financial instruments	​	(542)	​	(7)	​	8
Leases	​	58		200		23
Allowance for expected credit losses	​	35	​	(61)	​	(119)
Amortization of license	​	(6)		25		3
Provision for employee benefits	​	(33)		(168)		(160)
Contract liabilities	​	—	​	(217)	​	30
Contract cost	​	—	​	(5)	​	(23)
Other financial instruments	​	234	​	(41)	​	150
Depreciation and gain or loss on disposal or sale of property and equipment	​	(178)		(122)		133
Net	​	(432)		(396)		45
Subsidiaries - other - net	​	(15)		(117)		145
Net income tax benefit - deferred	​	(549)		(9)		798
Income tax expense - net	​	8,710		8,787		8,433

Schedule of reconciliation of income tax expense

​

​	​	​	​	​	​	​
​		2022		2023		2024
Profit before income tax consolidation		36,430		40,855		39,158
Less consolidated income subject to final tax - net		(5,807)		(11,010)		(7,598)
​		30,623		29,845		31,560
Income tax expense calculated at the Company’s applicable statutory tax rate		5,818		5,671		5,996
Difference in applicable statutory tax rate for subsidiaries		699		626		798
Non-deductible expenses		1,994		2,183		1,239
Final income tax expense		36		67		107
Deferred tax adjustment		(508)		(203)		(4)
Unrecognized deferred tax	​	(61)	​	177	​	8
Others		732		266		289
Net income tax expense		8,710		8,787		8,433

Schedule of claim for tax refund

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	2024					​	2023
​		Appeal		Others		Total		Appeal		Others		Total
Claims for tax refund which are not yet
confirmed by the Tax Authority
Corporate Income Tax
2024 fiscal year		—		791		791		—		—		—
​	​	​	​	​	​	​	​	​	​	​	​	​
Tax assessment with claims for tax refund
Corporate Income Tax
2018 fiscal year		35		—		35		35		—		35
2015 fiscal year		294		—		294		294		—		294
2014 fiscal year		2		—		2		2		—		2
Withholding tax
2015 fiscal year		—		0		0		—		0		0
VAT
2014 fiscal year		—		—		—		—		0		0
​		331		791		1,122		331		0		331
Tax assessment with no associated claims for tax refund
Corporate Income Tax
2014 fiscal year		35		—		35		35		—		35

Schedule of deferred tax assets and liabilities

​

​	​	​	​	​	​	​	​	​
​	​	Deferred tax asset and liabilities			​	(Charged) credited to
​	​	in financial position			​	profit or loss
​		2023		2024		2023		2024
The Company	​	​	​	​	​	​	​	​
Allowance for expected credit losses		831		770	​	(54)		(61)
Net periodic pension and other		​		​	​	​		​
post-employment benefit costs		822		781	​	(196)		(34)
Difference between accounting and tax bases of property and equipment	​	430	​	(51)	​	(285)	​	(481)
Provision for employee benefits		299		276	​	7		(23)
Deferred installation fee		21		25	​	1		4
Land rights, intangible assets and others		29		42	​	6		13
Accrued expenses		24		—	​	—		(24)
Leases		—		1	​	1		1
Others	​	76	​	73	​	17	​	(3)
Total deferred tax assets - net	​	2,532	​	1,917	​	(503)	​	(608)
​	​	​	​	​	​	​	​	​
Telkomsel		​		​	​
Provision for employee benefits		1,385		1,445	​	168		160
Allowance for expected credit losses	​	205	​	324	​	61	​	119
Contract liabilities	​	400	​	370	​	217	​	(30)
Fair value measurement of financial instruments	​	—	​	(8)	​	7	​	(8)
Difference between accounting and tax bases of property and equipment	​	62	​	(71)	​	122	​	(133)
Leases		(976)		(998)	​	(201)		(23)
License amortization		(171)		(174)	​	(25)		(3)
Contract cost	​	(46)	​	(23)	​	5	​	23
Other financial instruments	​	125	​	(25)	​	41	​	(150)
Deferred tax assets of Telkomsel - net	​	984	​	840	​	395	​	(45)
Deferred tax assets of the other subsidiaries - net	​	704	​	680	​	(70)	​	(15)
Deferred tax liabilities of the other subsidiaries - net	​	(841)	​	(992)	​	187	​	(130)
​	​	​	​	​	​	​	​	​
Deferred tax income (expense)		​		​	​	9		(798)
Total deferred tax assets - net	​	4,220	​	3,437	​	​	​	​

X

- Definition

The disclosure of tax receivables and payables.

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