Perusahaan Perseroan (TLK) 20-F 9 Apr 18 2017 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2017shares
Share capital
Entity Registrant Name	PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK
Entity Central Index Key	1,001,807
Document Type	20-F
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Series A Dwiwarna Share
Share capital
Entity Common Stock, Shares Outstanding	1
Series B shares
Share capital
Entity Common Stock, Shares Outstanding	100,799,996,399

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
CURRENT ASSETS
Cash and cash equivalents	$ 1,853	Rp 25,145	Rp 29,767
Other current financial assets	160	2,173	1,471
Trade and other receivables	705	9,564	7,900
Inventories	47	631	584
Prepaid income taxes	2	22	109
Prepaid other taxes	209	2,833	2,621
Assets held for sale	1	10	3
Other current assets	529	7,183	5,246
Total Current Assets	3,506	47,561	47,701
NON-CURRENT ASSETS
Long-term investments	158	2,148	1,847
Property and equipment	9,572	129,872	114,230
Prepaid pension benefit cost			199
Intangible assets	260	3,530	3,089
Deferred tax assets	207	2,804	769
Other non-current assets	904	12,270	11,508
Total Non-current Assets	11,101	150,624	131,642
TOTAL ASSETS	14,607	198,185	179,343
CURRENT LIABILITIES
Trade and other payables	1,164	15,791	13,690
Current income tax liabilities	59	801	1,236
Other tax liabilities	146	1,989	1,718
Accrued expenses	931	12,630	11,283
Unearned income	400	5,427	5,563
Advances from customers	91	1,240	840
Short-term bank loans and current maturities of long-term borrowings	553	7,498	5,432
Total Current Liabilities	3,344	45,376	39,762
NON-CURRENT LIABILITIES
Deferred tax liabilities	69	933	745
Unearned income	39	524	425
Long service award provisions	56	758	613
Pension and other post-employment benefit obligations	751	10,195	6,126
Long-term loans and other borrowings	2,062	27,974	26,367
Other liabilities	44	594	29
Total Non-current Liabilities	3,021	40,978	34,305
TOTAL LIABILITIES	6,365	86,354	74,067
EQUITY
Capital stock	371	5,040	5,040
Additional paid-in capital	328	4,453	4,453
Treasury stock	(187)	(2,541)	(2,541)
Retained earnings	6,286	85,285	77,033
Other reserves	17	230	178
Net equity attributable to owners of the parent company	6,815	92,467	84,163
Non-controlling Interests	1,427	19,364	21,113
TOTAL EQUITY	8,242	111,831	105,276
TOTAL LIABILITIES AND EQUITY	$ 14,607	Rp 198,185	Rp 179,343

CONSOLIDATED STATEMENTS OF PROF

CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)$ / shares	Dec. 31, 2017IDR (Rp)Rp / shares	Dec. 31, 2016IDR (Rp)Rp / shares	Dec. 31, 2015IDR (Rp)Rp / shares
CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
REVENUES	$ 9,453	Rp 128,256	Rp 116,333	Rp 102,470
Operation, maintenance and telecommunication service expenses	(2,698)	(36,603)	(31,263)	(28,116)
Depreciation and amortization	(1,509)	(20,477)	(18,556)	(18,572)
Personnel expenses	(997)	(13,529)	(13,612)	(11,885)
Marketing expenses	(388)	(5,268)	(4,132)	(3,275)
General and administrative expenses	(388)	(5,260)	(4,610)	(4,204)
Interconnection expenses	(220)	(2,987)	(3,218)	(3,586)
Gain (loss) on foreign exchange - net	4	51	(52)	(46)
Other income	77	1,039	751	1,500
Other expenses	(97)	(1,320)	(2,469)	(1,917)
OPERATING PROFIT	3,237	43,902	39,172	32,369
Finance income	106	1,434	1,716	1,407
Finance costs	(205)	(2,769)	(2,810)	(2,481)
Share of profit (loss) of associated companies	6	61	88	(2)
PROFIT BEFORE INCOME TAX	3,144	42,628	38,166	31,293
INCOME TAX (EXPENSE) BENEFIT
Current	(837)	(11,357)	(10,738)	(8,365)
Deferred	103	1,399	1,721	342
Net Income Tax Expense	(734)	(9,958)	(9,017)	(8,023)
PROFIT FOR THE YEAR	2,410	32,670	29,149	23,270
Other comprehensive income to be reclassified to profit or loss in subsequent periods:
Foreign currency translation	2	24	(40)	128
Net gain (loss) on available-for-sale financial assets	2	20	0	(1)
Share of other comprehensive income of associated companies	0	(1)	(1)	(2)
Other comprehensive income not to be reclassified to profit or loss in subsequent periods:
Defined benefit plan actuarial gain (loss) - net of tax	(175)	(2,375)	(2,058)	368
Other Comprehensive Income - net	(171)	(2,332)	(2,099)	493
NET COMPREHENSIVE INCOME FOR THE YEAR	2,239	30,338	27,050	23,763
Profit for the year attributable to:
Owners of the parent company	1,631	22,120	19,333	15,451
Non-controlling interests	779	10,550	9,816	7,819
PROFIT FOR THE YEAR	2,410	32,670	29,149	23,270
Net comprehensive income for the year attributable to:
Owners of the parent company	1,470	19,927	17,312	16,003
Non-controlling interests	769	10,411	9,738	7,760
NET COMPREHENSIVE INCOME FOR THE YEAR	$ 2,239	Rp 30,338	Rp 27,050	Rp 23,763
BASIC AND DILUTED EARNINGS PER SHARE (in full amount)
Profit per share | (per share)	$ 0.02	Rp 223.30	Rp 195.99	Rp 157.38
Profit per ADS (100 Series B shares per ADS) | (per share)	$ 1.65	Rp 22,329.40	Rp 19,599.85	Rp 15,738

CONSOLIDATED STATEMENTS OF PRO4

CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (Parenthetical) - item	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Number of Series B Shares in each American Depository Shares After Stock Split	100	100	100

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY $ in Millions, Rp in Billions	Attributable to owners of the parent companyIDR (Rp)	Capital stockIDR (Rp)	Additional paid-in capitalIDR (Rp)	Treasury stockIDR (Rp)	Retained earningsIDR (Rp)	Other reservesIDR (Rp)	Non-controlling interestsIDR (Rp)	USD ($)	IDR (Rp)
Balance at Dec. 31, 2014	Rp 67,646	Rp 5,040	Rp 2,421	Rp (3,836)	Rp 63,798	Rp 223	Rp 18,286		Rp 85,932
Net comprehensive income for the year
Profit for the year	15,451				15,451		7,819		23,270
Other comprehensive income	552				427	125	(59)		493
NET COMPREHENSIVE INCOME FOR THE YEAR	16,003				15,878	125	7,760		23,763
Transactions with owners recorded directly in equity
Cash dividends	(8,783)				(8,783)		(7,831)		(16,614)
Sale of treasury stock	68		36	32					68
Issuance of new shares of subsidiary							5		5
Acquisition of a business							29		29
Net transactions with owners	(8,715)		36	32	(8,783)		(7,797)		(16,512)
Balance at Dec. 31, 2015	74,934	5,040	2,457	(3,804)	70,893	348	18,249		93,183
Net comprehensive income for the year
Profit for the year	19,333				19,333		9,816		29,149
Other comprehensive income	(2,021)				(1,980)	(41)	(78)		(2,099)
NET COMPREHENSIVE INCOME FOR THE YEAR	17,312				17,353	(41)	9,738		27,050
Transactions with owners recorded directly in equity
Cash dividends	(11,213)				(11,213)		(7,058)		(18,271)
Sale of treasury stock	3,259		1,996	1,263					3,259
Issuance of new shares of subsidiary							183		183
Acquisition of a business							10		10
Acquisition of non-controlling interests	(129)					(129)	(9)		(138)
Net transactions with owners	(8,083)		1,996	1,263	(11,213)	(129)	(6,874)		(14,957)
Balance at Dec. 31, 2016	84,163	5,040	4,453	(2,541)	77,033	178	21,113		105,276
Net comprehensive income for the year
Profit for the year	22,120				22,120		10,550	$ 2,410	32,670
Other comprehensive income	(2,193)				(2,241)	48	(139)	(171)	(2,332)
NET COMPREHENSIVE INCOME FOR THE YEAR	19,927				19,879	48	10,411	2,239	30,338
Transactions with owners recorded directly in equity
Cash dividends	(11,627)				(11,627)		(12,355)		(23,982)
Issuance of new shares of subsidiary							50		50
Acquisition of a business	4					4	145		149
Net transactions with owners	(11,623)				(11,627)	4	(12,160)		(23,783)
Balance at Dec. 31, 2017	Rp 92,467	Rp 5,040	Rp 4,453	Rp (2,541)	Rp 85,285	Rp 230	Rp 19,364	$ 8,242	Rp 111,831

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Cash receipts from:
Customers	$ 8,677	Rp 117,719	Rp 113,288	Rp 98,002
Other operators	545	7,392	2,828	2,700
Total cash receipts from customers and other operators	9,222	125,111	116,116	100,702
Cash receipts from finance income	105	1,431	1,736	1,386
Cash receipts from tax refund	43	585
Cash payments for expenses	(3,656)	(49,604)	(42,433)	(35,922)
Cash payments for corporate and final income taxes	(873)	(11,846)	(11,304)	(9,299)
Cash payments to employees	(865)	(11,739)	(11,207)	(10,940)
Cash payments for finance costs	(231)	(3,133)	(3,455)	(2,623)
Cash payments for Value Added Taxes - net	(143)	(1,942)	(2,696)	(210)
Cash receipts from other - net	40	542	474	575
Net cash provided by operating activities	3,642	49,405	47,231	43,669
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of property and equipment	101	1,367	765	733
Proceeds from insurance claim	11	155	60	119
Dividend received from associated company	2	28	23	18
Proceeds from escrow accounts			2,159
Proceeds from sale of other assets				36
Acquisition of non-controlling interest in a subsidiary			(138)
Purchases of property and equipment	(2,380)	(32,294)	(26,787)	(26,499)
Placement in other current financial assets - net	(50)	(676)	(983)	(146)
Purchases of intangible assets	(37)	(508)	(1,098)	(1,439)
Payments for advances for purchases of property and equipment	(36)	(490)	(1,338)	(67)
Additional contribution on long-term investments	(20)	(269)	(43)	(62)
Acquisition of businesses, net of acquired cash	(18)	(243)	(137)	(114)
Purchases of other assets	(6)	(77)	(40)
Net cash used in investing activities	(2,433)	(33,007)	(27,557)	(27,421)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loans and other borrowings	897	12,169	7,479	20,561
Proceeds from issuance of new shares of subsidiaries	4	50	183	5
Proceeds from sale of treasury stock			3,259	68
Cash dividends paid to non-controlling interests of subsidiaries	(911)	(12,355)	(7,058)	(7,831)
Cash dividends paid to the Company’s stockholders	(857)	(11,627)	(11,213)	(8,783)
Repayments of loans and other borrowings	(685)	(9,289)	(10,555)	(10,427)
Net cash used in financing activities	(1,552)	(21,052)	(17,905)	(6,407)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(343)	(4,654)	1,769	9,841
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	2	32	(119)	604
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	2,194	29,767	28,117	17,672
CASH AND CASH EQUIVALENTS AT END OF YEAR	$ 1,853	Rp 25,145	Rp 29,767	Rp 28,117

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2017
GENERAL
GENERAL	1. GENERAL a. Establishment and general information Perusahaan Perseroan (Persero) PT Telekomunikasi Indonesia Tbk (the “Company”) was originally part of “Post en Telegraafdienst” , which was established and operated commercially in 1884 under the framework of Decree No. 7 dated March 27, 1884 of the Governor General of the Dutch Indies. Decree No. 7 was published in State Gazette No. 52 dated April 3, 1884. In 1991, the status of the Company was changed into a state-owned limited liability corporation (“Persero”) based on Government Regulation No. 25/1991. The ultimate parent of the Company is the Government of the Republic of Indonesia (the “Government”) (Notes 1c and 19). The Company was established based on notarial deed No. 128 dated September 24, 1991 of Imas Fatimah, S.H. Its deed of establishment was approved by the Ministry of Justice of the Republic of Indonesia in its Decision Letter No. C2‑6870.HT.01.01.Th.1991 dated November 19, 1991 and was published in State Gazette No. 5 dated January 17, 1992, Supplement No. 210. The Articles of Association has been amended several times, the latest amendments of which were about, among others, in compliance with the Financial Services Authority Regulations and the Ministry of State-Owned Enterprises Regulations and Circular Letters, addition of main and supporting business activities of the Company, addition of special right of Series A Dwiwarna stockholder, revision regarding the change in authority limitation of the Board of Directors which requires approval from the Board of Commissioners in performing such managing activities of the Company as well as improvement in the editorial and systematic of Articles of Association related to the addition of Articles of Association substance based on notarial deed No. 16 dated May 16, 2017 of Ashoya Ratam, S.H., M.Kn. The latest amendments were accepted and approved by the Ministry of Law and Human Rights of the Republic of Indonesia (“MoLHR”) in its Letter No. AHU-AH.01.03‑0146625 dated June 15, 2017 and MoLHR decision’s No. AHU‑0013024.AH.01.02 dated June 15, 2017. In accordance with Article 3 of the Company’s Articles of Association, the scope of its activities is to provide telecommunication network and telecommunication and information services, and to optimize the Company’s resources to provide high quality and competitive goods and/or services to gain/pursue profit in order to increase the value of the Company with applied the Limited Company principle. In regard to achieving its objectives, the Company is involved in the following activities: a. Main business: i. Planning, building, providing, developing, operating, marketing or selling or leasing, and maintaining telecommunications and information networks in a broad sense in accordance with prevailing regulations. ii. Planning, developing, providing, marketing or selling, and improving telecommunications and information services in a broad sense in accordance with prevailing regulations. iii. Investing including equity capital in other companies in line with achieving the purposes and objectives of the Company. b. Supporting business: i. Providing payment transactions and money transferring services through telecommunications and information networks. ii. Performing activities and other undertakings in connection with the optimization of the Company’s resources, which among others, include the utilization of the Company’s property and equipment and moving assets, information systems, education and training, repair and maintenance facilities. iii. Collaborating with other parties in order to optimize the information, communication or technology resources owned by other parties as service provider in information, communication and technology industry as to achieve the purposes and objectives of the Company. The Company’s head office is located at Jalan Japati No. 1, Bandung, West Java. The Company was granted several networks and/or services licenses by the Government which are valid for an unlimited period of time as long as the Company complies with prevailing laws and fulfills the obligation stated in those licenses. For every license issued by the Ministry of Communication and Information (“MoCI”), an evaluation is performed annually and an overall evaluation is performed every five years. The Company is obliged to submit reports of networks and/or services annually to the Indonesian Directorate General of Post and Informatics (“DGPI”), which replaced the previous Indonesian Directorate General of Post and Telecommunications (“DGPT”). The reports comprise information such as network development progress, service quality standard achievement, numbers of customers, license payment and universal service contribution, while for internet telephone services for public purpose, internet interconnection service, and internet access service, there is additional information required such as operational performance, customer segmentation, traffic, and gross revenue. Details of these licenses are as follows: License License No. Type of services Grant date/latest renewal date License of electronic money issuer Bank Indonesia License No. 11/432/DASP Electronic money July 3, 2009 License of money remittance Bank Indonesia License Money remittance service August 5, 2009 License to operate network access point 331/KEP/DJPPI/ KOMINFO/09/2013 Network access point September 24, 2013 License to operate internet telephone services for public purpose 127/KEP/DJPPI/ KOMINFO/3/2016 Internet telephone services for public purpose March 30, 2016 License to operate fixed domestic long distance network 839/KEP/ M.KOMINFO/05/2016 Fixed domestic long distance and basic telephone services network May 16, 2016 License to operate fixed closed network 844/KEP/ M.KOMINFO/05/2016 Fixed closed network May 16, 2016 License to operate fixed international network 846/KEP/ M.KOMINFO/05/2016 Fixed international and basic telephone services network May 16, 2016 License to operate circuit switched based local fixed line network 948/KEP/ M.KOMINFO/05/2016 Circuit switched based local fixed line network May 31, 2016 License to operate data communication system services 191/KEP/DJPPI/ KOMINFO/10/2016 Data communication system services October 31, 2016 License to operate internet service provider 2176/KEP/ M.KOMINFO/12/2016 Internet service provider December 30, 2016 License to operate content service provider 1040/KEP/ M.KOMINFO/16/2017 Content service provider May 16, 2017 b. Company’s Board of Commissioners, Board of Directors, Audit Committee and Corporate Secretary 1. Boards of Commissioners and Directors Based on resolutions made at the Annual General Meeting (“AGM”) of Stockholders of the Company as covered by notarial deed No. 50 of Ashoya Ratam, S.H., M.Kn., dated April 22, 2016 and notarial deed No. 28 of Ashoya Ratam, S.H., M.Kn., dated April 21, 2017, the composition of the Company’s Boards of Commissioners and Directors as of December 31, 2016 and 2017, respectively, are as follows: 2016 2017 President Commissioner Hendri Saparini Hendri Saparini Commissioner Dolfie Othniel Fredric Palit Rinaldi Firmansyah Commissioner Hadiyanto Hadiyanto Commissioner* Pontas Tambunan - Independent Commissioner Rinaldi Firmansyah Margiyono Darsasumarja Independent Commissioner Margiyono Darsasumarja Dolfie Othniel Fredric Palit Independent Commissioner Pamijati Pamela Johanna Pamijati Pamela Johanna Independent Commissioner — Cahyana Ahmadjayadi President Director Alex Janangkih Sinaga Alex Janangkih Sinaga Director of Finance Harry Mozarta Zen Harry Mozarta Zen Director of Digital and Strategic Portfolio Indra Utoyo David Bangun Director of Enterprise and Business Service — Dian Rachmawan Director of Wholesale and International Service Honesti Basyir Abdus Somad Arief Director of Human Capital Management Herdy Rosadi Harman Herdy Rosadi Harman Director of Network, Information Technology and Solution Abdus Somad Arief Zulhelfi Abidin Director of Consumer Service Dian Rachmawan Mas’ud Khamid * 2. Audit Committee and Corporate Secretary The composition of the Company’s Audit Committee and the Corporate Secretary as of December 31, 2016 and 2017, were as follows: 2016 2017* Chairman Rinaldi Firmansyah Margiyono Darsasumarja Secretary Tjatur Purwadi Tjatur Purwadi Member Margiyono Darsasumarja Rinaldi Firmansyah Member Dolfie Othniel Fredric Palit Dolfie Othniel Fredric Palit Member Sarimin Mietra Sardi Sarimin Mietra Sardi Member Pontas Tambunan Cahyana Ahmadjayadi Corporate Secretary Andi Setiawan Andi Setiawan * c. Public offering of securities of the Company The Company’s shares prior to its Initial Public Offering (“IPO”) totalled 8,400,000,000, consisting of 8,399,999,999 Series B shares and 1 Series A Dwiwarna share, and were wholly-owned by the Government. On November 14, 1995, 933,333,000 new Series B shares and 233,334,000 Series B shares owned by the Government were offered to the public through an IPO and listed on the Indonesia Stock Exchange (“IDX”) and 700,000,000 Series B shares owned by the Government were offered to the public and listed on the New York Stock Exchange (“NYSE”) and the London Stock Exchange (“LSE”), in the form of American Depositary Shares (“ADS”). There were 35,000,000 ADS and each ADS represented 20 Series B shares at that time. In December 1996, the Government had a block sale of its 388,000,000 Series B shares, and in 1997, distributed 2,670,300 Series B shares as incentive to the Company’s stockholders who did not sell their shares within one year from the date of the IPO. In May 1999, the Government further sold 898,000,000 Series B shares. To comply with Law No. 1/1995 on Limited Liability Companies, at the AGM of Stockholders of the Company on April 16, 1999, the Company’s stockholders resolved to increase the Company’s issued share capital by the distribution of 746,666,640 bonus shares through the capitalization of certain additional paid-in capital, which was made to the Company’s stockholders in August 1999. On August 16, 2007, Law No. 1/1995 on Limited Liability Companies was amended by the issuance of Law No. 40/2007 on Limited Liability Companies which became effective on the same date. Law No. 40/2007 has no effect on the public offering of shares of the Company. The Company has complied with Law No. 40/2007. In December 2001, the Government had another block sale of 1,200,000,000 shares or 11.9% of the total outstanding Series B shares. In July 2002, the Government further sold a block of 312,000,000 shares or 3.1% of the total outstanding Series B shares. At the AGM of Stockholders of the Company held on July 30, 2004, the minutes of which are covered by notarial deed No. 26 of A. Partomuan Pohan, S.H., LLM., the Company’s stockholders approved the Company’s 2‑for‑1 stock split for Series A Dwiwarna and Series B share. The Series A Dwiwarna share with par value of Rp500 per share was split into 1 Series A Dwiwarna share with par value of Rp250 per share and 1 Series B share with par value of Rp250 per share. The stock split resulted in an increase of the Company’s authorized capital stock from 1 Series A Dwiwarna share and 39,999,999,999 Series B shares to 1 Series A Dwiwarna share and 79,999,999,999 Series B shares, and the issued capital stock from 1 Series A Dwiwarna share and 10,079,999,639 Series B shares to 1 Series A Dwiwarna share and 20,159,999,279 Series B shares. After the stock split, each ADS represented 40 Series B shares. During the Extraodinary General Meeting (“EGM”) held on December 21, 2005 and the AGMs held on June 29, 2007, June 20, 2008 and May 19, 2011, the Company’s stockholders approved phase I, II, III and IV plan, respectively, of the Company’s program to repurchase its issued Series B shares (Note 21). During the period December 21, 2005 to June 20, 2007, the Company had bought back 211,290,500 shares from the public (stock repurchase program phase I). On July 30, 2013, the Company has sold all such shares (Note 21). At the AGM held on April 19, 2013 as covered by notarial deed No. 38 dated April 19, 2013 of Ashoya Ratam, S.H., M.Kn., the stockholders approved the changes to the Company’s plan on the treasury stock acquired under phase III (Note 21). At the AGM held on April 19, 2013, the minutes of which were covered by notarial deed No. 38 of Ashoya Ratam, S.H., M.Kn., the stockholders approved the Company’s 5‑for‑1 stock split for Series A Dwiwarna and Series B shares. Series A Dwiwarna share with par value of Rp250 per share was split into 1 Series A Dwiwarna share with par value of Rp50 per share and 4 Series B shares with par value of Rp50 per share. The stock split resulted in an increase of the Company’s authorized capital stock from 1 Series A Dwiwarna and 79,999,999,999 Series B shares to 1 Series A Dwiwarna and 399,999,999,999 Series B shares. The issued capital stock increase from 1 Series A Dwiwarna and 20,159,999,279 Series B shares to 1 Series A Dwiwarna and 100,799,996,399 Series B shares. After the stock split, each ADS represented 200 Series B shares. Effective from October 26, 2016, the Company change the ratio of Depositary Receipt from 1 ADS representing 200 series B shares to become 1 ADS representing 100 series B shares (Note 19). Profit per ADS information have been retrospectively adjusted to reflect the changes in the ratio of ADS. On May 16 and June 5, 2014, the Company deregistered from Tokyo Stock Exchange (“TSE”) and delisted from the LSE, respectively. As of December 31, 2017, all of the Company’s Series B shares are listed on the IDX and 60,783,743 ADS shares are listed on the NYSE (Note 19). On June 25, 2010, the Company issued the second rupiah bonds with a nominal amount of Rp1,005 billion for Series A, a five-year period, and Rp1,995 billion for Series B, a ten-year period, respectively, which are listed on the IDX (Note 17b). On June 23, 2015, the Company issued Continuous Bonds I Telkom Phase I 2015, with a nominal amount Rp2,200 billion for Series A, a seven-year period, Rp2,100 billion for Series B, a ten-year period, Rp1,200 billion for Series C, a fifteen-year period and Rp1,500 billion for Series D, a thirty-year period, respectively which are listed on the IDX (Note 17b). On December 21, 2015, the Company sold the remaining shares of treasury shares phase III (Note 21). On June 29, 2016, the Company sold the treasury shares phase IV (Note 21). d. Subsidiaries As of December 31, 2016 and 2017, the Company has consolidated the following directly or indirectly owned subsidiaries (Notes 2b and 2d): (i) Direct subsidiaries: Year of start of Subsidiary/place of commercial Percentage of ownership interest Total assets before elimination incorporation Nature of business operations 2016 2017 2016 2017 PT Telekomunikasi Selular ( “Telkomsel” ), Jakarta, Indonesia Telecommunication - provides telecommunication facilities and mobile cellular services using Global Systems for Mobile Communication (“GSM”) technology 1995 65 65 89,645 85,597 PT Dayamitra Telekomunikasi ( “Dayamitra” ), Jakarta, Indonesia Telecommunication 1995 100 100 10,689 13,606 PT Multimedia Nusantara ( “Metra” ), Jakarta, Indonesia Network telecommunication services and multimedia 1998 100 100 9,996 13,246 PT Telekomunikasi Indonesia International ( “TII” ), Jakarta, Indonesia Telecommunication 1995 100 100 7,147 9,122 PT Telkom Akses ( “Telkom Akses” ), Jakarta, Indonesia Construction, service and trade in the field of telecommunication 2013 100 100 5,098 5,716 PT Graha Sarana Duta ( “GSD” ), Jakarta, Indonesia Leasing of offices and providing building management and maintenance services, civil consultant and developer 1982 100 100 4,328 5,633 PT PINS Indonesia ( “PINS” ), Jakarta, Indonesia Telecommunication construction and services 1995 100 100 3,146 3,473 PT Infrastruktur Telekomunikasi Indonesia (“ Telkom Infratel ”) , Jakarta, Indonesia Construction, service and trade in the field of telecommunication 2014 100 100 1,015 1,871 PT Patra Telekomunikasi Indonesia (“ Patrakom ”), Jakarta, Indonesia Telecommunication - provides satellite communication system, services and facilities 1996 100 100 471 574 PT Metra-Net (“ Metranet ”), Jakarta, Indonesia Multimedia portal service 2009 100 100 370 524 PT Jalin Pembayaran Nusantara (“ Jalin ”),Jakarta, Indonesia Payment services - principals, switching, clearing and settlement activities 2016 100 100 15 225 PT Napsindo Primatel Internasional ( “Napsindo” ), Jakarta, Indonesia Telecommunication - provides Network Access Point ("NAP"), Voice Over Data ("VOD") and other related services 1999; ceased operations on January 13, 2006 60 60 5 5 (ii) Immediate indirect subsidiaries: Year of start of Subsidiary/place of commercial Percentage of ownership interest Total assets before elimination incorporation Nature of business operations 2016 2017 2016 2017 PT Sigma Cipta Caraka ( “Sigma” ), Tangerang, Indonesia Information technology service - system implementation and integration service, outsourcing and software license maintenance 1988 100 100 4,278 6,050 Telekomunikasi Indonesia International Pte. Ltd., Singapore Telecommunication 2008 100 100 2,566 3,048 PT Infomedia Nusantara ( “Infomedia” ), Jakarta, Indonesia Data and information service - provides telecommunication information services and other information services in the form of print and electronic media and call center services 1984 100 100 1,853 2,115 PT Telkom Landmark Tower (“ TLT ”), Jakarta, Indonesia Service for property development and management 2012 55 55 1,683 2,009 PT Metra Digital Media (“ MD Media ”), Jakarta, Indonesia Directory information services 2013 100 100 684 1,106 PT Finnet Indonesia (“ Finnet ”), Jakarta, Indonesia Information technology services 2006 60 60 629 907 TS Global Network Sdn. Bhd. (“ TSGN ”), Petaling Jaya, Malaysia Satellite services 1996 — 49 — 815 Telekomunikasi Indonesia International Ltd., Hong Kong Telecommunication 2010 100 100 441 710 PT Metra Digital Investama (“ MDI ”), Jakarta, Indonesia Trading and/or providing service related to information and technology, multimedia, entertainment and investments 2013 100 100 331 658 Telekomunikasi Indonesia International S.A. (“ TL” ), Dili, Timor Leste Telecommunication 2012 100 100 755 639 PT Nusantara Sukses Investasi ( ”NSI” ), Jakarta, Indonesia Service and trading 2014 100 100 227 300 PT Administrasi Medika (“ Ad Medika ”), Jakarta, Indonesia Health insurance administration services 2002 100 100 204 273 PT Melon (“ Melon ”), Jakarta, Indonesia Digital content exchange hub services 2010 100 100 178 231 PT Metraplasa (“ Metraplasa ”), Jakarta, Indonesia Network and e-commerce services 2012 60 60 325 203 PT Graha Yasa Selaras (“ GYS ”), Jakarta, Indonesia Tourism service 2012 51 51 174 178 PT Nutech Integrasi (" Nutech "), Jakarta, Indonesia System integrator 2001 — 60 — 60 Telekomunikasi Indonesia International Inc. ( “Telkom USA” ), Los Angeles, USA Telecommunication 2014 100 100 9 36 PT Satelit Multimedia Indonesia (“ SMI ”), Jakarta, Indonesia Satellite services 2013 99.99 99.99 18 18 PT Nusantara Sukses Sarana ( ”NSS” ), Jakarta, Indonesia Building and hotel management services and other services — 99.99 99.99 — — PT Nusantara Sukses Realti ( ”NSR” ), Jakarta , Indonesia Service and trading — 99.99 99.99 — — PT Metra TV (“ Metra TV ”), Jakarta, Indonesia Subscription - broadcasting services 2013 99.83 99.83 — — (a) Metra Based on notarial deed of Utiek Rochmuljati Abdurachman, S.H., M.LI, M.Kn., No. 10, 11, 12, 13 and 14 dated May 25, 2016, Metra purchased 2,000 shares of Ad Medika from the non-controlling interest equivalent to 25% ownership amounting to Rp138 billion. Based on notarial deed of Utiek Rochmuljati Abdurachman, S.H., M.LI, M.Kn., No. 10 and 11 dated December 13, 2017, Metra purchased 36,000 shares of Nutech (equivalent to 60% ownership) amounting to Rp24 billion. This is larger than the ownership portion of net book value amounting to Rp13 billion. As of December 31, 2017, the difference, amounting to Rp11 billion, is recorded as provisional goodwill (Note 12). As of the date of approval and authorization for the issuance of these consolidated financial statement, fair value measurement is still in completion process. (b) TII On December 14, 2017, TII purchased TSGN equivalent to 49% ownership amounting to MYR66,150,000 (equivalent to Rp220 billion). TSGN is engaged in providing Information and Communication Technologies ("ICT") systems for satellite communication services, satellite bandwidth services and Very Small Aperture Terminal ("VSAT") services. Non-controlling interests of the acquiree are measured at fair value. Based on Sale and Subscription Agreement, TII owns the control over TSGN through placing and replacing of 3 out of 5 key managements that controls the overall business of TSGN. This acquisition will enhance synergy and utilization of assets and resources between companies in order to provide more innovative services to customers. The fair values of the identifiable assets and liabilities acquired at acquisition date were: Total Assets Cash and cash equivalents 21 Trade receivables 18 Other current assets 57 Property and equipment (Note 10) 711 Other non-current assets 14 Liabilities Current liabilities (422) Non-current liabilities (140) Fair value of identifiable net assets acquired 259 Fair value of non-controlling interest (132) Provisional goodwill (Note 12) 93 Fair value consideration transferred 220 Net assets recognized in the consolidated financial statements as of December 31, 2017 are based on a provisional assessment of fair value of net assets. As of the issuance date of the consolidated financial statements, fair value measurements still in completion process. From the date of acquisition until December 31, 2017, the total income and profit before tax of TSGN included in the statements of profit or loss income and other comprehensive income amounted to Rp13.5 billion and Rp12.1 billion, respectively. (c) Metranet On November 10, 2016, Metranet increased its share capital from Rp244 billion to Rp325 billion by issuing 18,800,000 new shares. All of new share capital are owned by the Company. Based on notarial deed of Utiek Rochmuljati Abdurachman, S.H., M.LI, M.Kn., No. 08 and 09 dated November 14, 2016, Metranet purchased 4,900,000 shares of Melon (equivalent to 49% ownership) from SK Planet Co. and 300,000 shares of Melon (equivalent to 3% ownership) from Metra amounting to US$13,000,000 or Rp170.4 billion and Rp13.2 billion, respectively. As a result of this transaction, Metranet acquired 52% ownership in Melon and the remaining shares are held by Metra. (d) Jalin On November 3, 2016, the Company established a wholly-owned subsidiary under the name PT Jalin Pembayaran Nusantara (“Jalin”) which was approved by the MoLHR through its Decision Letter No. AHU-0050800.AH.01.01 dated November 15, 2016. Jalin is engaged in organizing ICT business focusing on non-cash payment to support national payment gateway. (e) Sigma Based on notarial deed of Utiek Rochmuljati Abdurachman, S.H., M.LI, M.Kn., No. 15 dated June 29, 2016, Sigma purchased 13,770 shares of PT Pojok Celebes Mandiri (“PCM”) (equivalent to 51% ownership) from Metra amounting to Rp7.8 billion. (f) GSD On August 8, 2017, TLT increased its share capital amounted Rp74 billion. The increased of share capital were proportionately taken by GSD and its non-controlling interest amounting to Rp41 billion and Rp33 billion, respectively. On November 22, 2017, GYS increased its share capital amounted Rp13 billion. The increased of share capital were proportionately taken by GSD and its non-controlling interest amounting to Rp7 billion and Rp6 billion, respectively. e. Authorization for the issuance of the consolidated financial statements The consolidated financial statements were approved for issuance by the Board of Directors on April 6, 2018.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements of the Company and subsidiaries (collectively referred to as “the Group”) have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). a. Basis of preparation of the financial statements The consolidated financial statements, except for the consolidated statements of cash flows, are prepared on the accrual basis. The measurement basis used is historical cost, except for certain accounts which are measured using the basis mentioned in the relevant notes herein. The consolidated statements of cash flows are prepared using the direct method and present the changes in cash and cash equivalents from operating, investing, and financing activities. b. Principles of consolidation The consolidated financial statements consist of the financial statements of the Company and the subsidiaries over which it has control. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Group controls an investee if and only if the Group has the power over the investee, exposure or rights, to variable returns from its involvement with the investee, and the ability to use its power over the investee to affect its returns. The Group re-assesses whether it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control over the subsidiary. Assets, liabilities, income and expenses, of a subsidiary acquired or disposed of during the year are included in the consolidated statements of profit or loss and other comprehensive income from the date the Group gains financial control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (“OCI”) are attributed to the equity holders of the Company and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. Intercompany balances and transactions have been eliminated in the consolidated financial statements. In case of loss of control over a subsidiary, the Group: · derecognizes the assets (including goodwill) and liabilities of the subsidiary at the carrying amounts on the date when it loses control; · derecognizes the carrying amounts of any non-controlling interests of its former subsidiary on the date when it loses control; · recognizes the fair value of the consideration received (if any) from the transaction, events, or condition that caused the loss of control; · recognizes the fair value of any investment retained in the subsidiary at fair value on the date of loss of control; · recognizes any surplus or deficit in profit or loss that is attributable to the Group. c. Transactions with related parties The Group has transactions with related parties. The definition of related parties used is in accordance with International Accounting Standards (“IAS”) 24, Related Party Disclosures. The party which is considered a related party is a person or entity that is related to the entity that is preparing its financial statements. Key management personnel are identified as the persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of the Group. The related party status extends to the key management of the subsidiaries to the extent they direct the operations of subsidiaries with minimal involvement from the Company’s management. d. Business combinations Business combination is accounted for using the acquisition method. The consideration transferred is measured at fair value, which is the aggregate of the fair value of the assets transferred, liabilities incurred or assumed and the equity instruments issued in exchange for control of the acquiree. For each business combination, non-controlling interest is measured at fair value or at the proportionate share of the acquiree’s identifiable net assets. The choice of measurement basis is made on a transaction-by-transaction basis. Acquisition-related costs are expensed as incurred. The acquiree’s identifiable assets and liabilities are recognized at their fair values at the acquisition date. Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interests, and any previous interest held, over the net identifiable assets acquired and liabilities assumed. If the fair value of the net assets acquired is in excess of the aggregate consideration transferred, the Group re-assesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed, and reviews the procedures used to measure the amounts to be recognized at the acquisition date. If the re-assessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain is recognized in profit or loss. When the determination of consideration from a business combination includes contingent consideration, it is measured at its fair value on acquisition date. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value with changes in fair value recognized in profit or loss when adjustments are recorded outside the measurement period. Changes in the fair value of the contingent consideration that qualify as measurement-period adjustments are adjusted retrospectively, with corresponding adjustments made against goodwill. Measurement-period adjustments are adjustments that arise from additional information obtained during the measurement period, which cannot exceed one year from the acquisition date, about facts and circumstances that existed at the acquisition date. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group shall report in its consolidated financial statements provisional amounts for the items for which the accounting is incomplete. During the measurement period, the Group shall retrospectively adjust the provisional amounts recognized at the acquisition date to reflect new information obtained about facts and circumstances that existed as of the acquisition date and, if known, would have affected the measurement of the amounts recognized as of that date. In a business combination achieved in stages, the acquirer remeasures its previously held equity interest in the acquiree at its acquisition-date fair value and recognizes the resulting gain or loss, if any, in profit or loss. e. Cash and cash equivalents Cash and cash equivalents comprises cash on hand, cash in banks and all unrestricted time deposits with original maturities of three months or less at the time of placement. Time deposits with maturities of more than three months but not more than one year are presented as part of “Other Current Financial Assets” in the consolidated statements of financial position. f. Investments in associated companies An associate is an entity over which the Group (as investor) has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but does not include control or joint control over those operating policies. The considerations made in determining significant influence are similar to those necessary to determine control over subsidiaries. The Group’s investments in its associates are accounted for using the equity method. Under the equity method, the investment in an associate is initially recognized at cost. The carrying amount of the investment is adjusted to recognize changes in the investor’s share of the net assets of the associate since the acquisition date. On acquisition of the investment, any difference between the cost of the investment and the entity’s share of the net fair value of the investee’s identifiable assets and liabilities is accounted for as follows: a. Goodwill relating to an associate or a joint venture is included in the carrying amount of the investment and is neither amortized nor individually tested for impairment. b. Any excess of the entity’s share of the net fair value of the investee’s identifiable assets and liabilities over the cost of the investment is included as income in the determination of the entity’s share of the associate or joint venture’s profit or loss in the period in which the investment is acquired. The consolidated statements of profit or loss and other comprehensive income reflect the Group’s share of the results of operations of the associate. Any change in the other comprehensive income of the associate is presented as part of other comprehensive income. In addition, when there has been a change recognized directly in the equity of the associate, the Group recognizes its share of the change in the consolidated statements of changes in equity. Unrealized gain and losses resulting from transactions between the Group and the associate are eliminated to the extent of the interest in the associate. The Group determines at each reporting date whether there is any objective evidence that the investments in associated companies are impaired. If there is, the Group calculates and recognizes the amount of impairment as the difference between the recoverable amount of the investments in the associated companies and their carrying value. These assets are included in “Long-term Investments” in the consolidated statements of financial position. g. Trade and other receivables Trade and other receivables are recognized initially at fair value and subsequently measured at amortized cost, less provision for impairment. This provision for impairment is made based on management’s evaluation of the collectibility of the outstanding amounts. Receivables are written off in the year they are determined to be uncollectible. h. Inventories Inventories consist of components, which are subsequently expensed upon use. Components represent telephone terminals, cables and other spare parts. Inventories also include Subscriber Identification Module (“SIM”) cards, handsets, wireless broadband modems and blank prepaid vouchers, which are expensed upon sale. The costs of inventories consist of the purchase price, import duties, other taxes, transport, handling, and other costs directly attributable to their acquisition. Inventories are recognized at the lower of cost and net realizable value. Net realizable value is the estimate of selling price less the costs to sell. Cost is determined using the weighted average method. The amounts of any write-down of inventories below cost to net realizable value and all losses of inventories are recognized as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realizable value, is recognized as a reduction in the amount of general and administrative expenses in the year in which the reversal occurs. Provision for obsolescence is primarily based on the estimated forecast of future usage of these inventory items. i. Prepaid expenses Prepaid expenses are amortized over their future beneficial periods using the straight-line method. j. Assets held for sale Assets (or disposal groups) are classified as held for sale when their carrying amount is to be recovered principally through a sale transaction rather than through continuing use and a sale is considered highly probable. They are stated at the lower of carrying amount and fair value less costs to sell. Assets that meet the criteria to be classified as held for sale are reclassified from property and equipment and depreciation on such assets is ceased. k. Intangible assets Intangible assets mainly consist of software. Intangible assets are recognized if it is highly probable that the expected future economic benefits that are attributable to each asset will flow to the Group, and the cost of the asset can be reliably measured. Intangible assets are stated at cost less accumulated amortization and impairment losses, if any. Intangible assets are amortized over their estimated useful lives. The Group estimates the recoverable value of its intangible assets. When the carrying amount of an intangible asset exceeds its estimated recoverable amount, the asset is written down to its estimated recoverable amount. Intangible assets except goodwill are amortized using the straight-line method, based on the estimated useful lives of the intangible assets as follows: Years Software 3 ‑ 6 License 3 ‑ 20 Other intangible assets 1 ‑ 30 Intangible assets are derecognized on disposal, or when no further economic benefits are expected, either from further use or from disposal. The difference between the carrying amount and the net proceeds received from disposal is recognized in the consolidated statements of profit or loss and other comprehensive income. l. Property and equipment Property and equipment are stated at cost less accumulated depreciation and impairment losses. The cost of an item of property and equipment includes: (a) purchase price, (b) any costs directly attributable to bringing the asset to its location and condition, and (c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Each part of an item of property and equipment with a cost that is significant in relation to the total cost of the item is depreciated separately. Property and equipment are depreciated or amortized using the straight-line method based on the estimated useful lives of the assets as follows: Years Land rights 50 Buildings 15 ‑ 40 Leasehold improvements 2 ‑ 15 Switching equipment 3 ‑ 15 Telegraph, telex and data communication equipment 5 ‑ 15 Transmission installation and equipment 3 ‑ 25 Satellite, earth station and equipment 3 ‑ 20 Cable network 5 ‑ 25 Power supply 3 ‑ 20 Data processing equipment 3 ‑ 20 Other telecommunication peripherals 5 Office equipment 2 ‑ 5 Vehicles 4 ‑ 8 Customer Premises Equipment (“CPE”) assets 4 ‑ 5 Other equipment 2 ‑ 5 Significant expenditures related to leasehold improvements are capitalized and depreciated over the lease term. The depreciation method, useful life and residual value of an asset are reviewed at least at each financial year-end and adjusted, if appropriate. The residual value of an asset is the estimated amount that the Group would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset is already of the age and in the condition expected at the end of its useful life. Property and equipment acquired in exchange for a non-monetary asset or for a combination of monetary and non-monetary assets are measured at fair value unless, (i) the exchange transaction lacks commercial substance; or (ii) the fair value of neither the asset received nor the asset given up is measured reliably. Major spare parts and standby equipment that are expected to be used for more than 12 months are recorded as part of property and equipment. When assets are retired or otherwise disposed of, their cost and the related accumulated depreciation are derecognized from the consolidated statements of financial position and the resulting gains or losses on the disposal or sale of the property and equipment are recognized in the consolidated statements of profit or loss and other comprehensive income. Certain computer hardware can not be used without the availability of certain computer software. In such circumstance, the computer software is recorded as part of the computer hardware. If the computer software is independent from its computer hardware, it is recorded as part of intangible assets. The cost of maintenance and repairs is charged to the consolidated statements of profit or loss and other comprehensive income as incurred. Significant renewals and betterments are capitalized. Property under construction is stated at cost until the construction is completed, at which time it is reclassified to the property and equipment account to which it relates. During the construction period until the property is ready for its intended use or sale, borrowing costs, which include interest expense and foreign currency exchange differences incurred on loans obtained to finance the construction of the asset, as long as it meets the definition of a qualifying asset are, capitalized in proportion to the average amount of accumulated expenditures during the period. Capitalization of borrowing cost ceases when the construction is completed and the asset is ready for its intended use. m. Leases In determining whether an arrangement is, or contains a lease, the Group performs an evaluation over the substance of the arrangement. A lease is classified as a finance lease or operating lease based on the substance, not the form of the contract. Finance lease is recognized if the lease transfers substantially all the risks and rewards incidental to the ownership of the leased asset. Assets and liabilities under a finance lease are recognized in the consolidated statements of financial position at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Any initial direct costs of the Group are added to the amount recognized as assets. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding liability. The finance charge is allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. Contingent rents are charged as expenses in the year in which they are incurred. Leased assets are depreciated using the same method and based on the useful lives as estimated for directly acquired property and equipment. However, if there is no reasonable certainty that the Group will obtain ownership by the end of the lease terms, the leased assets are fully depreciated over the shorter of the lease terms and their economic useful lives. Lease arrangements that do not meet the above criteria are accounted for as operating leases for which payments are charged as an expense on the straight-line basis over the lease period. n. Trade payables Trade payables are obligations to pay for goods and/or services that have been acquired from suppliers in the ordinary course of business. Trade payables are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method. o. Borrowings Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized in the consolidated statements of profit or loss and other comprehensive income over the period of the borrowings using the effective interest method. Fees paid on obtaining loan facilities are recognized as transaction costs of the loan to the extent that it is probable that some or all of the facilities will be drawn down. In this case, the fee is deferred until the drawdown occurs. To the extent there is no evidence that it is probable that some or all of the facilities will be drawn down, the fee is capitalized as a prepayment for liquidity services and amortized over the period of the facilities to which it relates. p. Foreign currency translations The functional currency and the reporting currency of the Group are both the Indonesian rupiah, except for the functional currency of Telekomunikasi Indonesia International Ltd., Hong Kong, Telekomunikasi Indonesia International Pte. Ltd., Singapore, Telekomunikasi Indonesia International Inc., USA, and Telekomunikasi Indonesia International S.A., Timor Leste whose functional currency is U.S. dollars, Telekomunikasi Indonesia International, Pty. Ltd., Australia whose functional currency is Australian dollars, and TS Global Network Sdn. Bhd. whose functional currency is Malaysian ringgit. Transactions in foreign currencies are translated into Indonesian rupiah at the rates of exchange prevailing at transaction date. At the consolidated statements of financial position dates, monetary assets and liabilities denominated in foreign currencies are translated into Indonesian rupiah based on the buy and sell rates quoted by Reuters prevailing at the consolidated statements of financial position dates, as follows (in full amount): 2016 2017 Buy Sell Buy Sell United States dollar (“US$”) 1 13,470 13,475 13,565 13,570 Australian dollar (“AUD”) 1 9,721 9,726 10,592 10,598 Euro ("EUR") 1 14,170 14,181 16,231 16,242 Japanese yen ("JPY") 1 115.01 115.10 120.48 120.55 Malaysian ringgit ("MYR") 1 3,002 3,005 3,349 3,355 The resulting foreign exchange gain or losses, realized and unrealized, are credited or charged to the consolidated statements of profit or loss and other comprehensive income, except for foreign exchange differences incurred on borrowings during the construction of qualifying assets which are capitalized to the extent that the borrowings can be attributed to the construction of those qualifying assets (Note 2l). For the purpose of reporting, the assets and liabilities of subsidiaries that functional currencies are different with the Group's functional currency are translated into Indonesian rupiah using the rate of exchange prevailing at that date, while revenues and expenses are translated into Indonesian rupiah at the average rates of exchange for the year. The resulting translation adjustments are reported as part of "Other Reserves" in the equity section of the consolidated statements of financial position. q. Revenue and expense recognition i. Cellular and fixed wireless telephone revenues Revenues from postpaid service, which consist of usage and monthly charges, are recognized as follows: · Airtime and charges for value added services are recognized based on usage by subscribers. · Monthly subscription charges are recognized as revenues when incurred by subscribers. Revenues from prepaid service, which consist of the sale of starter packs (also known as SIM cards and start-up load vouchers) and pulse reload vouchers, are recognized initially as unearned income and recognized as revenue based on total of successful calls made and the value added services used by the subscribers or the expiration of the unused stored value of the voucher. ii. Fixed line telephone revenues Revenues from usage charges are recognized as customers incur the charges. Monthly subscription charges are recognized as revenues when incurred by subscribers. Revenues from fixed line installations are deferred and recognized as revenue on the straight-line basis over the expected term of the customer relationships. Based on reviews of historical information and customer trends, the Company determined the term of the customer relationships is 23 years. iii. Interconnection revenues Revenues from network interconnection with other domestic and international telecommunications carriers are recognized monthly on the basis of the actual recorded traffic for the month. Interconnection revenues consist of revenues derived from other operators’ subscriber calls to the Group’s subscribers (incoming) and calls between subscribers of other operators through the Group’s network (transit). iv. Data, internet, and information technology services revenues Revenues from data communication and internet are recognized based on service activity and performance which are measured by the duration of internet usage or based on the fixed amount of charges depending on the arrangements with customers. Revenues from sales, installation and implementation of computer software and hardware, computer data network installation service and installation are recognized when the goods are delivered to customers or the installation takes place. Revenue from computer software development service is recognized using the percentage-of-completion method. v. Network revenues Revenues from network consist of revenues from leased lines and satellite transponder leases which are recognized over the period in which the services are rendered. vi. Other revenues Revenues from sales of peripherals or other telecommunications equipments are recognized when delivered to customers. Revenues from telecommunication tower leases are recognized on straight-line basis over the lease period in accordance with the agreement with the customers. Revenues from other services are recognized when services are rendered to customers. vii. Multiple-element arrangements Where two or more revenue-generating activities or deliverables are sold under a single arrangement, each deliverable that is considered to be a separate unit of accounting is accounted for separately. The total revenue is allocated to each separately identifiable component based on the relative fair value of each component and the appropriate revenue recognition criteria are applied to each component as described above. viii. Agency relationship Revenues from an agency relationship are recorded based on the gross amount billed to the customers when the Group acts as principal in the sale of goods and services. Revenues are recorded based on the net amount retained (the amount paid by the customer less amount paid to the suppliers) when, in substance, the Group has acted as agent and earned commission from the suppliers of the goods and services sold. ix. Customer loyalty programme The Group operates a loyalty programme, which allows customers to accumulate points for every certain multiple of the telecommunication services usage. The points can be redeemed in the future for free or discounted products or services, provided other qualifying conditions are achieved. Consideration received is allocated between the telecommunication services and the points issued, with the consideration allocated to the points equal to their fair value. Fair value of the points is determined based on historical information about redemption rate of award points. Fair value of the points issued is deferred and recognized as revenue when the points are redeemed or expired. x. Expenses Expenses are recognized as they are incurred. r. Employee benefits i. Short-term employee benefits All short-term employee benefits which consist of salaries and related benefits, vacation pay, incentives and other short-term benefits are recognized as expense on undiscounted basis when employees have rendered service to the Group. ii. Post-employment benefit plans and other long-term employee benefits Post-employment benefit plans consist of funded and unfunded defined benefit pension plans, defined contribution pension plan, other post-employment benefits, post-employment health care benefit plan, defined contribution health care benefit plan and obligations under the Labor Law. Other long-term employee benefits consist of Long Service Awards (“LSA”), Long Service Leave (“LSL”), and pre-retirement benefits. The cost of providing benefits under post-employment benefit plans and other long-term employee benefits calculation is performed by an independent actuary using the projected unit credit method. The net obligations in respect of the defined pension benefit plans and post-retirement health care benefit plan are calculated at the present value of estimated future benefits that the employees have earned in return for their service in the current and prior periods less the fair value of plan assets. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of Government bonds that are denominated in the currencies in which the benefits will be paid and that have terms to maturity approximating the terms of the related retirement benefit obligation. Government bonds are used as there are no deep markets for high quality corporate bonds. Plan assets are assets owned by defined benefit pension plan and post-retirement health care benefits plan as well as qualifying insurance policy. The assets are measured at fair value as of reporting dates. The fair value of qualifying insurance policy is deemed to be the present value of the related obligations (subject to any reduction required if the amounts receivable under the insurance policies are not recoverable in full). Remeasurement, comprising of actuarial gains and losses, the effect of the asset ceiling (excluding amounts included in net interest on the net defined benefit liability (asset)) and the return on plan assets (excluding amounts included in net interest on the net defined benefit liability (asset)) are recognized immediately in the consolidated statements of financial position with a corresponding debit or credit to retained earnings through OCI in the period in which they occur. Remeasurements are not reclassified to profit or loss in subsequent periods. Past service costs are recognized immediately in profit or loss on the earlier of: · The date of plan amendment or curtailment; and · The date that the Group recognized restructuring-related costs. Net interest is calculated by applying the discount rate to the net defined benefit liabilities or assets. Gains or losses on curtailment are recognized when there is a commitment to make a material reduction in the number of employees covered by a plan or when there is an amendment of defined benefit plan terms such that a material element of future services to be provided by current employees will no longer qualify for benefits, or will qualify only for reduced benefits. Gains or losses on settlement are recognized when there is a transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan (other than the payment of benefit in accordance with the program and included in the actuarial assumptions). For defined contribution plans, the regular contributions constitute net periodic costs for the period in which they are due and, as such, are included in “Personnel Expenses” as they become payable. iii. Share-based payments The Company operates an equity-settled, share-based compensation plan. The fair value of the employees’ services rendered which are compensated with the Company’s shares is recognized as an expense in the consolidated statements of profit or loss and other comprehensive income and credited to additional paid-in capital at the grant date. iv. Early retirement benefits Early retirement benefits are accrued at the time the Group make a commitment to provide early retirement benefits as a result of an offer made in order to encourage voluntary redundancy. A commitment to a termination arises when, and only when a detailed formal plan for the early retirement cannot be withdrawn. s. Income tax Current and deferred income taxes are recognized as income or expense and included in the consolidated statements of profit or loss and other comprehensive income, except to the extent that the tax arises from a transaction or event which is recognized directly in equity, in which case, the tax is recognized directly in equity. Current tax assets and liabilities are measured at the amount expected to be recovered or paid using the tax rates and tax laws that have been enacted at each reporting date. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. Where appropriate, management establishes provisions based on the amounts expected to be paid to the Tax Authorities. The Group recognizes deferred tax assets and liabilities for temporary differences between the financial and tax bases of assets and liabilities at each reporting date. The Group also recognizes deferred tax assets resulting from the recognition of future tax benefits, such as the benefit of tax losses carried forward to the extent their future realization is probable. Deferred tax assets and liabilitie

TRANSLATION OF INDONESIAN RUPIA

TRANSLATION OF INDONESIAN RUPIAH INTO UNITED STATES DOLLAR	12 Months Ended
	Dec. 31, 2017
TRANSLATION OF INDONESIAN RUPIAH INTO UNITED STATES DOLLAR
TRANSLATION OF INDONESIAN RUPIAH INTO UNITED STATES DOLLAR	3. TRANSLATION OF INDONESIAN RUPIAH INTO UNITED STATES DOLLAR The consolidated financial statements are stated in Indonesian rupiah. The translation of the Indonesian rupiah amounts into U.S. dollar amounts are included solely for the convenience of the readers and has been made using the average of the market buy and sell rates of Rp13,567.5 to US$1 as published by Reuters on December 29, 2017. The convenience translation should not be construed as representations that the Indonesian rupiah amounts have been, could have been, or could in the future be, converted into U.S. dollar at this or any other rate of exchange.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2017
CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS	4. CASH AND CASH EQUIVALENTS The breakdown of cash and cash equivalents is as follows: 2016 2017 Balance Balance Original currency Original currency Currency (in millions) Rupiah equivalent (in millions) Rupiah equivalent Cash on hand Rp — 10 — 12 Cash in banks Related parties PT Bank Mandiri (Persero) Tbk (“Bank Mandiri”) Rp — 1,897 — 1,481 US$ 41 548 27 367 JPY 6 1 7 1 EUR 1 11 1 17 HKD 1 1 1 2 AUD 0 0 0 0 PT Bank Negara Indonesia (Persero) Tbk (“BNI”) Rp — 581 — 968 US$ 6 84 1 13 EUR 5 68 0 6 SGD 0 0 0 0 PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”) Rp — 95 — 466 US$ 8 107 6 82 Others Rp — 29 — 47 US$ 0 0 0 1 Sub-total 3,422 3,451 Third parties PT Bank Permata Tbk (“Bank Permata”) Rp — 14 — 278 US$ 7 96 0 2 The Hongkong and Shanghai Banking Corporation Ltd. (“HSBC”) US$ 13 176 14 184 HKD 2 4 4 6 Standard Chartered Bank (“SCB”) Rp — 0 — 0 US$ 6 74 11 154 SGD 5 43 0 1 Development Bank of Singapore (”DBS”) Rp — 101 — 24 US$ 0 0 0 0 Others Rp — 150 — 334 US$ 5 69 4 61 SGD 0 0 0 2 EUR 0 1 1 20 AUD 1 12 0 1 TWD 3 1 8 4 MYR 0 0 2 8 HKD 0 0 0 0 MOP 0 1 0 0 Sub-total 742 1,079 Total cash in banks 4,164 4,530 Time deposits Related parties BNI Rp — 4,043 — 5,315 US$ 25 336 9 116 BRI Rp — 4,076 — 4,954 US$ 47 632 15 203 PT Bank Tabungan Negara (Persero) Tbk (“Bank BTN”) Rp — 3,356 — 2,958 PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk (“BJB”) Rp — 2,020 — 1,726 Bank Mandiri Rp — 1,552 — 446 US$ 5 67 — — Others Rp — 27 — 67 Sub-total 16,109 15,785 Time deposits (continued) Third parties PT Bank Mega Tbk (“Bank Mega”) Rp — 1,226 — 1,243 US$ 14 185 — — PT Bank OCBC NISP Tbk (“OCBC NISP”) Rp — 1,550 — 1,200 US$ 10 134 — — PT Bank Tabungan Pensiunan Nasional Tbk (“BTPN”) Rp — 461 — 676 US$ — — 30 401 PT Bank CIMB Niaga Tbk (“Bank CIMB Niaga”) Rp — 2,025 — 600 US$ — — 2 31 PT Bank UOB Indonesia (“UOB”) Rp — 1,345 — — US$ — — 20 263 SCB US$ 18 242 10 136 SGD 15 139 — — PT Bank Muamalat Indonesia Tbk Rp — 305 — 91 PT Bank ANZ Indonesia ("ANZ") Rp — 200 — 5 US$ — — 5 73 PT Bank Bukopin Tbk (“Bank Bukopin”) Rp — 148 — 22 Bank Permata Rp — 1,492 — — Others Rp — 32 — 30 MYR — — 14 47 Sub-total 9,484 4,818 Total time deposits 25,593 20,603 Total 29,767 25,145 Interest rates per annum on time deposits are as follows: 2016 2017 Rupiah 3.20% ‑ 10.00% 2.85% ‑ 8.50% Foreign currencies 0.10% ‑ 2.00% 0.40% ‑ 3.50% The related parties in which the Group places its funds are state-owned banks. The Group placed the majority of its cash and cash equivalents in these banks because they have the most extensive branch networks in Indonesia and are considered to be financially sound banks, as they are owned by the State. Refer to Note 31 for details of related party transactions.

OTHER CURRENT FINANCIAL ASSETS

OTHER CURRENT FINANCIAL ASSETS	12 Months Ended
	Dec. 31, 2017
OTHER CURRENT FINANCIAL ASSETS
OTHER CURRENT FINANCIAL ASSETS	5. OTHER CURRENT FINANCIAL ASSETS The breakdown of other current financial assets is as follows: 2016 2017 Balance Balance Original currency Original currency Currency (in millions) Rupiah equivalent (in millions) Rupiah equivalent Time deposits Related parties BRI Rp — — — 2 BNI Rp — 63 — — Third parties UOB US$ 1 13 14 191 SCB US$ — — 8 109 Others Rp — — — 23 Total time deposits 76 325 Available-for-sale financial assets Related parties PT Mandiri Manajemen Investasi Rp — 500 — 711 PT Bahana TCW Investment Management (”Bahana TCW”) Rp — 559 — 360 State-owned enterprises US$ 4 55 — — Others Rp — 17 — 97 US$ 2 27 — — Total available-for-sale financial assets 1,158 1,168 Escrow accounts Rp — 112 — 318 US$ 2 22 6 78 MYR — — 5 15 Others Rp — 98 — 263 US$ — — 0 6 MYR — — 0 0 AUD 0 5 0 0 Total 1,471 2,173 The time deposits have maturities of more than three months but not more than one year, with interest rates as follows: 2016 2017 Rupiah 5.75% ‑ 6.00% 6.00% ‑ 7.00% Foreign currency 0.58% ‑ 1.64% 1.38% ‑ 1.64% Refer to Note 31 for details of related party transactions.

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	12 Months Ended
	Dec. 31, 2017
TRADE AND OTHER RECEIVABLES
TRADE AND OTHER RECEIVABLES	6. TRADE AND OTHER RECEIVABLES The breakdown of trade and other receivables is as follows: 2016 2017 Trade receivables 10,353 13,553 Provision for impairment of receivables (2,990) (4,331) Net 7,363 9,222 Other receivables 542 346 Provision for impairment of receivables (5) (4) Net 537 342 Total trade and other receivables 7,900 9,564 Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor (i) Related parties 2016 2017 State-owned enterprises 151 721 Government agencies 676 519 Indonusa 431 465 PT Indosat Tbk (“Indosat”) 370 Others 348 670 Total 1,976 2,747 Provision for impairment of receivables (488) (883) Net 1,488 1,864 (ii) Third parties 2016 2017 Individual and business subscribers 7,125 9,289 Overseas international carriers 1,252 1,517 Total 8,377 10,806 Provision for impairment of receivables (2,502) (3,448) Net 5,875 7,358 b. By age (i) Related parties 2016 2017 Up to 3 months 1,065 1,721 3 to 6 months 100 107 More than 6 months 811 919 Total 1,976 2,747 Provision for impairment of receivables (488) (883) Net 1,488 1,864 (ii) Third parties 2016 2017 Up to 3 months 5,191 6,493 3 to 6 months 597 681 More than 6 months 2,589 3,632 Total 8,377 10,806 Provision for impairment of receivables (2,502) (3,448) Net 5,875 7,358 (iii) Aging of total trade receivables 2016 2017 Provision for Provision for impairment of impairment of Gross receivables Gross receivables Not past due 4,535 177 6,788 920 Past due up to 3 months 1,721 401 1,426 281 Past due more than 3 to 6 months 697 495 788 258 Past due more than 6 months 3,400 1,917 4,551 2,872 Total 10,353 2,990 13,553 4,331 The Group has made provision for impairment of trade receivables based on the collective assessment of historical impairment rates and individual assessment of its customers’ credit history. The Group does not apply a distinction between related party and third party receivables in assessing amounts past due. As of December 31, 2016 and 2017, the carrying amounts of trade receivables of the Group considered past due but not impaired amounted to Rp3,005 billion and Rp3,354 billion, respectively. Management believes that receivables past due but not impaired, along with trade receivables that are neither past due nor impaired, are due from customers with good credit history and are expected to be recoverable. c. By currency (i) Related parties 2016 2017 Rupiah 1,976 2,706 U.S. dollar 0 41 Others 0 0 Total 1,976 2,747 Provision for impairment of receivables (488) (883) Net 1,488 1,864 (ii) Third parties 2016 2017 Rupiah 6,889 9,781 U.S. dollar 1,437 968 Australian dollar 40 19 Others 11 38 Total 8,377 10,806 Provision for impairment of receivables (2,502) (3,448) Net 5,875 7,358 d. Movements in the provision for impairment of receivables 2016 2017 Beginning balance 3,048 2,990 Provision recognized during the year (Note 27) 743 1,494 Receivables written off (801) (153) Ending balance 2,990 4,331 The receivables written off relate to both related party and third party trade receivables. Management believes that the provision for impairment of trade receivables is adequate to cover losses on uncollectible trade receivables. As of December 31, 2017, certain trade receivables of the subsidiaries amounting to Rp6,888 billion have been pledged as collateral under lending agreements (Notes 16 and 17c). Refer to Note 31 for details of related party transactions.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2017
INVENTORIES
INVENTORIES	7. INVENTORIES The breakdown of inventories is as follows: 2016 2017 Components 299 447 SIM cards and blank prepaid vouchers 168 168 Others 164 69 Total 631 684 Provision for obsolescence SIM cards and blank prepaid vouchers (29) (29) Components (18) (24) Others Total (47) (53) Net 584 631 Movements in the provision for obsolescence are as follows: 2016 2017 Beginning balance 41 47 Provision recognized during the year 11 6 Inventory written off (5) — Ending balance 47 53 The inventories recognized as expense and included in operations, maintenance and telecommunication service expenses as of December 31, 2015, 2016 and 2017 amounted to Rp1,937 billion, Rp2,105 billion, and Rp2,458 billion, respectively (Note 26). Management believes that the provision is adequate to cover losses from decline in inventory value due to obsolescence. Certain inventories of the subsidiaries amounting to Rp231 billion have been pledged as collateral under lending agreements (Note 17c). As of December 31, 2016 and 2017, modules and components held by the Group with book value amounting to Rp199 billion and Rp143 billion, respectively, have been insured against fire, theft and other specific risks. Modules are recorded as part of property and equipment. Total sum insured as of December 31, 2016 and 2017 amounted to Rp220 billion and Rp256 billion, respectively. Management believes that the insurance coverage is adequate to cover potential losses of inventories arising from the insured risks.

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2017
OTHER CURRENT ASSETS
OTHER CURRENT ASSETS	8. OTHER CURRENT ASSETS The breakdown of other current assets is as follows: 2016 2017 Frequency license (Note 33c.i) 3,056 3,760 Prepaid rental 1,234 1,349 Advances 394 1,156 Prepaid salaries 229 227 Advance to employee 32 35 Others 301 656 Total 5,246 7,183 Refer to Note 31 for details of related party transactions.

LONG-TERM INVESTMENTS

LONG-TERM INVESTMENTS	12 Months Ended
	Dec. 31, 2017
LONG-TERM INVESTMENTS
LONG-TERM INVESTMENTS	9. LONG-TERM INVESTMENTS The details of long-term investments as of December 31, 2016 are as follows: 2016 Share of other Percentage of Beginning Additions Share of net comprehensive ownership balance (deductions) profit (loss) Dividend income Ending balance Long-term investments in associated companies: Tiphone a 24.43 1,404 — 108 (23) (1) 1,488 Indonusa b 20.00 221 — — — — 221 Teltranet c 51.00 71 — (33) — — 38 Melon d 51.00 50 (67) 17 — — — PT Integrasi Logistic Cipta Solusi (“ILCS”) e 49.00 40 — 2 — — 42 Others f 25.00-49.00 6 — (6) — — — Sub-total 1,792 (67) 88 (23) (1) 1,789 Other long-term investments 15 43 — — — 58 Total long-term investments 1,807 (24) 88 (23) (1) 1,847 Summarized financial information of the Group’s investments accounted for under the equity method for 2016*: Tiphone Indonusa Teltranet ILCS Others Statements of financial position Current assets 7,709 170 66 131 170 Non-current assets 743 444 88 29 771 Current liabilities (1,248) (532) (78) (73) (629) Non-current liabilities (3,762) (405) (2) (1) (1,212) Equity (deficit) 3,442 (323) 74 86 (900) Statements of profit or loss and other comprehensive income Revenues 27,310 605 66 116 139 Operating expenses (26,445) (583) (149) (112) (264) Other income (expenses) - net (231) (17) (3) 0 (88) Profit (loss) before tax 634 5 (86) 4 (213) Income tax benefit (expense) (166) (33) 21 0 — Profit (loss) for the year 468 (28) (65) 4 (213) Other comprehensive income (5) 7 0 — Total comprehensive income for the year 463 (21) (65) 4 (213) The details of long-term investments as of December 31, 2017 are as follows: 2017 Share of other Percentage of Beginning Additions Share of net comprehensive ownership balance (deductions) profit (loss) Dividend income Ending balance Long-term investments in associated companies : Tiphone a 24.00 1,488 — 80 (28) (1) 1,539 Indonusa b 20.00 221 — — — — 221 Teltranet c 51.00 38 — (20) — — 18 ILCS e 49.00 42 — 1 — — 43 PT Graha Sakura Nusantara ("GSN") g 45.00 — 14 0 — — 14 Others f 25.00 - 49.00 — 4 — 4 Sub-total 1,789 18 61 (28) (1) 1,839 Other long-term investments 58 251 — — — 309 Total long-term investments 1,847 269 61 (28) (1) 2,148 Summarized financial information of the Group’s investments accounted for under the equity method for 2017*: Tiphone Indonusa Teltranet ILCS GSN Others Statements of financial position Current assets 8,084 307 174 145 1 190 Non-current assets 994 415 101 32 185 606 Current liabilities (2,107) (877) (149) (87) (27) (724) Non-current liabilities (3,255) (177) (90) (2) (129) (1,882) Equity (deficit) 3,716 (332) 36 88 30 (1,810) Statements of profit or loss and other comprehensive income Revenues 27,914 692 209 122 0 106 Operating expenses (27,217) (333) (255) (116) (287) Other expenses - net (246) (364) (5) (4) — (19) Profit (loss) before tax 451 (5) (51) 2 0 (200) Income tax benefit (expense) (116) — 13 1 — — Profit (loss) for the year 335 (5) (38) 3 0 (200) Other comprehensive income (3) — — — Total comprehensive income for the year 332 (5) (38) 3 0 (200) *The summarized financial information of associated companies above were prepared under Indonesian Financial Accounting Standards (IFAS). There is no material difference between IFAS and IFRS. a Tiphone was established on June 25, 2008 as PT Tiphone Mobile Indonesia Tbk. Tiphone is engaged in the telecommunication equipment business, such as celullar phone including spare parts, accessories, pulse reload vouchers, repair service and content provider through its subsidiaries. On September 18, 2014, the Company through PINS acquired 25% ownership in Tiphone for Rp1,395 billion. As of December 31, 2016 and 2017, the fair value of the investment amounted to Rp1,500 billion and Rp1,755 billion, respectively. The fair value was calculated by multiplying the number of shares by the published price quotation as of December 31, 2016 and 2017 amounting to Rp855 and Rp1,000 per share, respectively. Reconciliation of financial information to the carrying amount of long-term investment in Tiphone as of December 31, 2016 and 2017 is as follows: 2016 2017 Assets 8,452 9,078 Liabilities (5,010) (5,362) Net assets 3,442 3,716 Group’s proportionate share of net assets (24.43% in 2016 and 24.00% in 2017) 841 892 Goodwill 647 647 Carrying amount of long-term investment 1,488 1,539 b Indonusa had been a subsidiary of the Company until 2013 when the Company disposed 80% of its interest in Indonusa. On May 14, 2014, based on the Circular Resolution of the Stockholders of Indonusa as covered by notarial deed No. 57 dated April 23, 2014 of FX Budi Santoso Isbandi, S.H., which was approved by the MoLHR in its Letter No. AHU-02078.40.20.2014 dated April 29, 2014, Indonusa’s stockholders approved an increase in its issued and fully paid capital by Rp80 billion. The Company waived its right to own the new shares issued and transferred it to Metra, as the result, Metra’s ownership in Indonusa increased to 4.33% and the Company’s ownership become 15.67%. c Investment in Teltranet is accounted for under the equity method, which covered by an agreement between Metra and Telstra Holding Singapore Pte. Ltd. dated August 29, 2014. Teltranet is engaged in communication system services. Metra does not have control to determine the financial and operating policies of Teltranet. d Melon previously was an associated company. In 2016, the Group purchased 49% shares in Melon through Metranet, therefore Melon became a consolidated subsidiary (Note 1d). e ILCS is engaged in providing E-trade logistic services and other related services. f The unrecognized share of losses in other investments for the year ended and cumulatively as of December 31, 2017 are Rp56 billion and Rp286 billion, respectively. g On August 31, 2017, NSI and third party established GSN which engaged in real estate, residential and apartment marketing business.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2017
PROPERTY AND EQUIPMENT.
PROPERTY AND EQUIPMENT	10. PROPERTY AND EQUIPMENT The details of property and equipment are as follows: December 31, Business Reclassifications/ December 31, 2015 acquisitions Additions Deductions Translations 2016 At cost : Land rights 1,270 89 59 (1) — 1,417 Buildings 6,033 10 311 (3) 1,486 7,837 Leasehold improvements 1,036 — 13 (37) 104 1,116 Switching equipment 19,872 — 218 (160) 609 20,539 Telegraph, telex and data communication equipment 876 — 751 (41) — 1,586 Transmission installation and equipment 124,989 — 2,832 (12,134) 11,221 126,908 Satellite, earth station and equipment 8,146 — 80 — 219 8,445 Cable network 38,086 — 6,746 (302) 460 44,990 Power supply 13,912 — 286 (77) 1,116 15,237 Data processing equipment 11,414 12 395 (138) 916 12,599 Other telecommunication peripherals 634 — 73 — (5) 702 Office equipment 1,135 5 142 (12) 259 1,529 Vehicles 569 — 123 (169) (1) 522 CPE assets 22 — — — — 22 Other equipment 99 — 1 — — 100 Property under construction 4,580 — 17,169 — (17,199) 4,550 Total 232,673 116 29,199 (13,074) (815) 248,099 December 31, Reclassifications/ December 31, 2015 Additions Deductions Translations 2016 Accumulated depreciation and impairment losses: Land rights 245 24 (1) 268 Buildings 2,141 290 (2) 6 2,435 Leasehold improvements 623 106 (37) — 692 Switching equipment 15,261 1,590 (160) (1) 16,690 Telegraph, telex and data communication equipment 4 329 — — 333 Transmission installation and equipment 65,399 10,499 (11,501) (32) 64,365 Satellite, earth station and equipment 6,706 415 — (23) 7,098 Cable network 19,706 1,545 (302) (455) 20,494 Power supply 9,132 1,225 (70) (25) 10,262 Data processing equipment 8,556 1,114 (118) (40) 9,512 Other telecommunication peripherals 386 77 — (1) 462 Office equipment 764 184 (11) 3 940 Vehicles 179 88 (66) (1) 200 CPE assets 17 2 — — 19 Other equipment 99 — — — 99 Total 129,218 17,488 (12,267) (570) 133,869 Net book value 103,455 114,230 December 31, Business Reclassifications/ December 31, 2016 acquisitions Additions Deductions Translations 2017 At cost : Land rights 1,417 40 62 — — 1,519 Buildings 7,837 39 211 (3) 1,718 9,802 Leasehold improvements 1,116 — 34 (25) 132 1,257 Switching equipment 20,539 69 556 (977) (1,675) 18,512 Telegraph, telex and data communication equipment 1,586 — — — (3) 1,583 Transmission installation and equipment 126,908 — 2,648 (4,489) 14,314 139,381 Satellite, earth station and equipment 8,445 573 1,233 (2,202) 1,251 9,300 Cable network 44,990 — 5,715 (694) (2,657) 47,354 Power supply 15,237 — 222 (456) 1,491 16,494 Data processing equipment 12,599 — 715 (603) 666 13,377 Other telecommunication peripherals 702 — 966 (7) — 1,661 Office equipment 1,529 11 327 (84) (146) 1,637 Vehicles 522 — 355 (37) — 840 CPE assets 22 — — — — 22 Other equipment 100 — — — (3) 97 Property under construction 4,550 — 20,110 (96) (20,149) 4,415 Total 248,099 732 33,154 (9,673) (5,061) 267,251 December 31, Reclassifications/ December 31, 2016 Additions Deductions Translations 2017 Accumulated depreciation and impairment losses: Land rights 268 31 — — 299 Buildings 2,435 407 — 38 2,880 Leasehold improvements 692 149 (23) 5 823 Switching equipment 16,690 1,393 (977) (2,511) 14,595 Telegraph, telex and data communication equipment 333 416 — 53 802 Transmission installation and equipment 64,365 11,213 (3,642) (55) 71,881 Satellite, earth station and equipment 7,098 595 (2,202) (1,157) 4,334 Cable network 20,494 2,003 (693) (3,752) 18,052 Power supply 10,262 1,296 (286) 2 11,274 Data processing equipment 9,512 1,401 (582) (19) 10,312 Other telecommunication peripherals 462 149 (7) (1) 603 Office equipment 940 215 (65) 26 1,116 Vehicles 200 113 (21) — 292 CPE assets 19 1 — — 20 Other equipment 99 1 — (4) 96 Total 133,869 19,383 (8,498) (7,375) 137,379 Net book value 114,230 129,872 Refer to Note 31 for details of related party transactions. a. Gain on disposal or sale of property and equipment 2015 2016 2017 Proceeds from sale of property and equipment 733 765 1,367 Net book value (8) (152) (1,009) Gain on disposal or sale of property and equipment 725 613 358 b. Asset impairment (i) As of December 31, 2016 and 2017, the CGUs that independently generate cash inflows were fixed wireline, cellular and others. In 2014, the Company decided to cease its fixed wireless business no later than December 14, 2015. The Company assessed the recoverable amount to be Rp549 billion and determined that the assets for fixed wireless CGU were further impaired by Rp805 billion. The recoverable amount has been determined based on VIU calculation using the most recent cash flows projection approved by management. The cash flows projection included cash inflows from the continuing use of the assets during the remaining service period and projected net cash flows to be received for the disposal of the assets for fixed wireless CGU at the end of service period. Projected net cash flows to be received for the disposal of the assets were determined based on cost approach, adjusted for physical, technological and economic obsolescence. Management applied a pre-tax discount rate of 13.5% derived from the Company’s post-tax weighted average cost of capital and benchmarked to externally available data. In addition, management also applied technological and economic obsolescence rate of 30% based on the Company’s internal data, due to the lack of comparable market data because of the nature of the assets. The determination of VIU calculation is most sensitive to the technological and economic obsolescence rate assumption. An increase in technological and economic obsolescence rate to 40% would result in a further impairment of Rp70 billion. Loss on impairment of assets is recognized as part of “Depreciation and Amortization” in the consolidated statements of profit or loss and other comprehensive income. In connection with the restructuring of fixed wireless business (Note 33c.i), the Company accelerated the depreciation of its fixed wireless assets. As of December 31, 2015, all of the Company’s fixed wireless assets have been fully depreciated. In 2016 and 2017, the Company derecognized the fixed wireless asset which fully depreciated with acquisition cost of Rp5,203 billion and Rp3,193 billion, respectively. (ii) Management believes that there is no indication of impairment in the assets of other CGUs as of December 31, 2016 and 2017. c. Others (i) Interest capitalized to property under construction amounted to Rp328 billion, Rp444 billion and Rp328 billion for the years ended December 31, 2015, 2016 and 2017, respectively. The capitalization rate used to determine the amount of borrowing costs eligible for capitalization ranged from 6.84% to 11.00%, 10.20% to 11.00% and from 8.15% to 11.00% for the years ended December 31, 2015, 2016 and 2017, respectively. (ii) No foreign exchange loss was capitalized as part of property under construction for the years ended December 31, 2015, 2016 and 2017. (iii) In 2015, 2016 and 2017, the Group obtained proceeds from the insurance claim on lost and broken property and equipment, with a total value of Rp119 billion, Rp77 billion and Rp155 billion, respectively, and were recorded as part of “Other Income” in the consolidated statements of profit or loss and other comprehensive income. In 2015, 2016 and 2017, the net carrying values of those assets of Rp35 billion, Rp19 billion and Rp7 billion, respectively, were charged to the consolidated statements of profit or loss and other comprehensive income. (iv) From 2015 to 2017, Telkomsel decided to replace certain equipment units with net carrying amount of Rp3,115 billion, as part of its modernization program. Accordingly, Telkomsel accelerated the depreciation of such equipment units. The impact of the accelerated depreciation was an increase in the depreciation expense for the year ended December 31, 2017 amounting to Rp459 billion. This modernization program will decrease profit before income tax in 2018 amounting to Rp47 billion. In 2014, the useful lives of Telkomsel’s buildings and transmissions were changed from 20 years to 40 years, and from 10 years to 15 and 20 years, respectively, to reflect the current economic lives of the buildings and the transmissions. The impact of reduction in depreciation expense for the year ended December 31, 2017 amounting to Rp198 billion. The impact of the changes in the estimated useful lives of the buildings and transmissions will increase the profit before income tax in 2018 amounting to Rp135 billion. (v) Exchange of property and equipment In 2011 and 2012, the Company entered into a Procurement and Installation Agreement for the Modernization of the Copper Cable Network through Optimalization of Asset Copper Cable Network through Trade In/Trade Off method with PT Len Industri (“LEN”) and PT Industri Telekomunikasi Indonesia (“INTI”), respectively. In 2016 and 2017, the Company derecognized the copper cable network asset with net carrying amount of Rp3 billion and Rp1 billion, respectively, and recorded the fiber optic network asset from the exchange transaction of Rp801 billion and Rp506 billion, respectively. In 2016 and 2017, Telkomsel’s certain equipment units with net carrying amount of Rp636 billion and Rp816 billion, respectively, were exchanged with equipment from Ericsson AB, PT Huawei Tech Investment (“Huawei”) and PT Nokia Solutions and Network Indonesia (“PT NSN”). As of December 31, 2017, Telkomsel’s equipment units with net carrying amount of Rp10 billion are going to be exchanged with equipment from Nokia Siemens Network Oy (“NSN Oy”) and Huawei and, therefore, these equipment units were reclassified as “Assets Held for Sale” in the consolidated statements of financial position. (vi) The Group owns several pieces of land located throughout Indonesia with Building Use Rights (“Hak Guna Bangunan” or “HGB”) for a period of 10‑45 years which will expire between 2018 and 2053. Management believes that there will be no issue in obtaining the extension of the land rights when they expire. (vii) As of December 31, 2017, the Group’s property and equipment excluding land rights, with net carrying amount of Rp118,198 billion were insured against fire, theft, earthquake and other specified risks, including business interruption, under blanket policies totalling Rp11,449 billion, US$64 million, HKD3 million, SGD211 million and MYR37 million and first loss basis amounted to Rp2,760 billion. Management believes that the insurance coverage is adequate to cover potential losses from the insured risks. (viii) As of December 31, 2017, the percentage of completion of property under construction was around 67.24% of the total contract value, with estimated dates of completion between January 2018 and December 2018. The balance of property under construction mainly consists of buildings, transmission installation and equipment, cable network and power supply. Management believes that there is no impediment to the completion of the construction in progress. (ix) All assets owned by the Company have been pledged as collateral for bonds and certain bank loans (Notes 17b.i and 17c). Certain property and equipment of the Company’s subsidiaries with gross carrying value amounting to Rp9,721 billion have been pledged as collateral under lending agreements (Notes 16 and 17c). (x) As of December 31, 2017, the cost of fully depreciated property and equipment of the Group that are still used in operations amounted to Rp53,407 billion. The Group is currently performing modernization of network assets to replace the fully depreciated property and equipment. (xi) On August 25, 2017, Telkom-1 Satellite experienced technical problems which impacted to customer service disruptions. Therefore, the Company was migrating customers services to the Company’s other satellites (Telkom-3S and Telkom-2), as well as to several third party satellites. This customers services migration process has been completed on September 10, 2017, and the costs incurred on this migration process are recognized in these consolidated statements of profit or loss and other comprehensive income. As of December 31, 2017, the acquisition cost and accumulated depreciation of Telkom-1 Satellite amounting to Rp1,165 billion is presented as part of disposal assets group and classified as “Other Non-current Assets” in the consolidated statements of financial position. (xii) Telkomsel entered into several agreements with tower providers to lease spaces in telecommunication towers (slot) and sites of the towers for a period of 10 years. Telkomsel may extend the lease period based on mutual agreement with the relevant parties. In addition, the Group also has lease commitments for transmission installation and equipment, data processing equipment, office equipment, vehicles and CPE assets with the option to purchase certain leased assets at the end of the lease terms. Future minimum lease payments required for assets under finance leases are as follows: Years 2016 2017 2017 987 — 2018 892 1,083 2019 816 969 2020 771 866 2021 740 778 2022 605 Thereafter 364 384 Total minimum lease payments 5,160 4,685 Interest (1,150) (881) Net present value of minimum lease payments 4,010 3,804 Current maturities (Note 16b) (658) (794) Long-term portion (Note 17) 3,352 3,010 The details of obligations under finance leases as of December 31, 2016 and 2017 are as follows: 2016 2017 PT Tower Bersama Infrastructure Tbk. 1,465 1,293 PT Profesional Telekomunikasi Indonesia 1,295 1,120 PT Solusi Tunas Pratama 241 212 PT Mandiri Utama Finance — 198 PT Putra Arga Binangun 217 189 PT Mitsubishi UFJ Lease and Finance Indonesia 21 135 PT Bali Towerindo Sentra 112 100 Others (each below Rp75 billion) 659 557 Total 4,010 3,804

OTHER NON-CURRENT ASSETS

OTHER NON-CURRENT ASSETS	12 Months Ended
	Dec. 31, 2017
OTHER NON-CURRENT ASSETS
OTHER NON-CURRENT ASSETS	11. OTHER NON-CURRENT ASSETS The breakdown of other non-current assets is as follows: 2016 2017 Prepaid other taxes - net of current portion (Note 28) 2,164 3,075 Advances for purchases of property and equipment 5,432 2,869 Prepaid rental - net of current portion (Note 8) 2,471 2,688 Frequency license - net of current portion (Note 8) 320 2,019 Prepaid income taxes - net of current portion (Note 28) 492 763 Deferred charges 387 413 Security deposit 144 116 Others 98 327 Total 11,508 12,270 Prepaid rental covers rent of leased line, telecommunication equipment, land and building under lease agreements of the Group with remaining rental periods ranging from 1 to 40 years. As of December 31, 2016 and 2017, deferred charges represent deferred Indefeasible Right of Use (“IRU”) Agreement charges. Total amortization of deferred charges for the years ended December 31, 2015, 2016 and 2017 amounted to Rp46 billion, Rp40 billion and Rp46 billion, respectively. Refer to Note 31 for details of related party transactions.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2017
INTANGIBLE ASSETS
INTANGIBLE ASSETS	12. INTANGIBLE ASSETS The details of intangible assets are as follows: Other intangible Goodwill Software License assets Total Gross carrying amount: Balance, December 31, 2015 336 6,267 68 580 7,251 Additions — 925 9 27 961 Acquisition (Note 1d) 117 10 — — 127 Deductions — — (2) — (2) Reclassifications/translations (4) 20 — — 16 Balance, December 31, 2016 449 7,222 75 607 8,353 Accumulated amortization and impairment losses: Balance, December 31, 2015 (21) (3,748) (49) (377) (4,195) Amortization — (1,027) (7) (34) (1,068) Deductions — — — — — Reclassifications/translations — (1) — — (1) Balance, December 31, 2016 (21) (4,776) (56) (411) (5,264) Net 428 2,446 19 196 3,089 Other intangible Goodwill Software License assets Total Gross carrying amount: Balance, December 31, 2016 449 7,222 75 607 8,353 Additions — 1,289 3 21 1,313 Acquisition (Note 1d) 232 4 — — 236 Deductions (3) (122) — (11) (136) Reclassifications/translations 2 (6) 6 18 20 Balance, December 31, 2017 680 8,387 84 635 9,786 Accumulated amortization and impairment losses: Balance, December 31, 2016 (21) (4,776) (56) (411) (5,264) Amortization — (1,037) (9) (48) (1,094) Deductions — 95 — 11 106 Reclassifications/translations — 4 (6) (2) (4) Balance, December 31, 2017 (21) (5,714) (71) (450) (6,256) Net 659 2,673 13 185 3,530 (i) Goodwill resulted from the acquisition of Sigma (2008), Ad Medika (2010), PT Bina Data Mandiri ("BDM”) (2012), Contact Centres Australia Pty. Ltd. (2014), PT Media Nusantara Data Global ("MNDG”) (2015), Melon (2016), PT Griya Silkindo Drajatmoerni ("GSDm”) (2016), TSGN (2017) and Nutech (2017) (Note 1d). (ii) The amortization is presented as part of “Depreciation and Amortization” in the consolidated statements of profit or loss and other comprehensive income. The remaining amortization periods of software range from 1 to 5 years. (iii) As of December 31, 2017, the cost of fully amortized intangible assets that are still used in operations amounted to Rp3,847 billion.

TRADE AND OTHER PAYABLES

TRADE AND OTHER PAYABLES	12 Months Ended
	Dec. 31, 2017
TRADE AND OTHER PAYABLES
TRADE AND OTHER PAYABLES	13. TRADE AND OTHER PAYABLES This account consists of the following: 2016 2017 Trade payables 13,518 15,574 Other payables 172 217 Total trade and other payables 13,690 15,791 The breakdown of trade payables is as follows: 2016 2017 Related parties Radio frequency usage charges, concession fees and Universal Service Obligation (“USO”) charges 1,256 1,561 Purchases of equipments, materials and services 1,262 577 Payables to other telecommunication providers 324 322 Sub-total 2,842 2,460 Third parties Purchases of equipments, materials and services 9,395 11,659 Payables to other telecommunication providers 1,281 1,455 Sub-total 10,676 13,114 Total 13,518 15,574 Trade payables by currency are as follows: 2016 2017 Rupiah 11,270 13,344 U.S. dollar 2,196 2,167 Others 52 63 Total 13,518 15,574 Refer to Note 31 for details of related party transactions.

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2017
ACCRUED EXPENSES
ACCRUED EXPENSES	14. ACCRUED EXPENSES The breakdown of accrued expenses is as follows: 2016 2017 Operation, maintenance and telecommunication services 6,165 7,093 General, administrative and marketing expenses 1,914 2,684 Salaries and benefits 2,993 2,664 Interest and bank charges 211 189 Total 11,283 12,630 Refer to Note 31 for details of related party transactions.

UNEARNED INCOME

UNEARNED INCOME	12 Months Ended
	Dec. 31, 2017
UNEARNED INCOME
UNEARNED INCOME	15. UNEARNED INCOME The breakdown of unearned income is as follows: a. Current 2016 2017 Prepaid pulse reload vouchers 4,959 4,800 Telecommunication tower leases 199 300 Other telecommunications services 189 148 Others 216 179 Total 5,563 5,427 b. Non-current 2016 2017 Indefeasible Right of Use 169 205 Other telecommunications services 256 319 Total 425 524

SHORT-TERM BANK LOANS AND CURRE

SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS	12 Months Ended
	Dec. 31, 2017
SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS
SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS	16. SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS This account consists of the following: 2016 2017 Short-term bank loans 911 2,289 Current maturities of long-term borrowings 4,521 5,209 Total 5,432 7,498 a. Short-term bank loans 2016 2017 Outstanding Outstanding Original Original currency Rupiah currency Rupiah Lenders Currency (in millions) equivalent (in millions) equivalent Related parties BNI Rp — 143 — 1,252 Bank Mandiri Rp — — — 45 Sub-total 143 1,297 Third parties PT Bank DBS Indonesia Rp — 95 — 408 UOB Rp — 269 — 400 Bank CIMB Niaga Rp — 143 — 83 PT Bank Sumitomo Mitsui Indonesia ("Sumitomo") Rp — — — 80 SCB Rp — 90 — — Others Rp — 171 — 21 Sub-total 768 992 Total 911 2,289 Refer to Note 31 for details of related party transactions. Other significant information relating to short-term bank loans as of December 31, 2017 is as follows: Total facility Interest Interest rate Borrower Currency (in billions) Maturity date payment period per annum Security BNI November 28, 2012 h,c Metra Rp 150 November 28, 2018 Monthly 1 month JIBOR+2.95% None March 13, 2013 g Sigma Rp 2,100 January 9, 2018 Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) and property and equipment (Note 10) January 10, 2014 f Sigma Rp 125 January 9, 2018 Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) and property and equipment (Note 10) May 15, 2017 Infomedia Rp 250 May 14, 2018 Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) June 7, 2017 ISH Rp 150 June 6, 2018 Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) June 19, 2017 Telkom Infratel Rp 161 August 31, 2018 Monthly 1 month JIBOR+3.15% Trade receivables (Note 6) September 28, 2017 Telkom Infratel Rp 70 June 30, 2018 Monthly 1 month JIBOR+3.15% Trade receivables (Note 6) November 8, 2017 GSD Rp 50 November 8, 2018 Monthly Trade receivables (Note 6) December 19, 2017 Telkom Infratel Rp 80 December 31, 2018 Monthly 1 month JIBOR+3.15% Trade receivables (Note 6) Bank Mandiri October 11, 2017 GSD Rp 55 September 11, 2018 Monthly Trade receivables (Note 6) UOB December 20, 2016 d Finnet Rp 400 December 19, 2018 Monthly 1 month JIBOR+2.25% None PT Bank DBS Indonesia April 12, 2016 e,b Sigma US$ 0.02 July 31, 2018 Semi-annually 3.25% (US$) / 10.75% (Rp) Trade receivables (Note 6) March 27, 2017 Metra Rp 250 July 31, 2018 Monthly 1 month JIBOR+2.15% None Bank CIMB Niaga April 28, 2013 a,c GSD Rp 85 January 1, 2018 Monthly 10.90%-11.50% Trade receivables (Note 6) and property and equipment (Note 10) Sumitomo December 21, 2017 Metra Rp 300 January 27, 2018 Monthly 1 month JIBOR+1.50% None The credit facilities were obtained by the Company’s subsidiaries for working capital purposes. a Based on the latest amendment dated November 11, 2014. b Facility in U.S. dollar. Withdrawal can be executed in U.S. dollar and Indonesian rupiah. c Unsettled loan will be automatically extended up to 12 months. d Based on the latest amendment dated June 2, 2017. e Based on the latest amendment dated October 25, 2017. f Based on the latest amendment dated November 29, 2017. g Based on the latest amendment dated December 21, 2017. h Based on the latest amendment dated March 21, 2017. b. Current maturities of long-term borrowings Notes 2016 2017 Two-step loans 17a 225 206 Bonds and notes 17b 1 — Bank loans 17c 3,637 4,110 Other borrowings 17d — 99 Obligations under finance leases 10c.xii 658 794 Total 4,521 5,209 Refer to Note 31 for details of related party transactions.

LONG-TERM LOANS AND OTHER BORRO

LONG-TERM LOANS AND OTHER BORROWINGS	12 Months Ended
	Dec. 31, 2017
LONG-TERM LOANS AND OTHER BORROWINGS
LONG-TERM LOANS AND OTHER BORROWINGS	17. LONG-TERM LOANS AND OTHER BORROWINGS Long-term loans and other borrowings consist of the following: Notes 2016 2017 Two-step loans 17a 1,067 892 Bonds and notes 17b 9,322 8,982 Bank loans 17c 11,929 13,894 Other borrowings 17d 697 1,196 Obligations under finance leases 10c.xii 3,352 3,010 Total 26,367 27,974 Scheduled principal payments as of December 31, 2017 are as follows: Year Notes Total 2019 2020 2021 2022 Thereafter Two-step loans 17a 892 187 187 171 135 212 Bonds and notes 17b 8,982 — 1,995 — 2,196 4,791 Bank loans 17c 13,894 4,138 3,350 2,222 1,743 2,441 Other borrowings 17d 1,196 199 199 199 199 400 Obligations under finance leases 10c.xii 3,010 744 699 668 548 351 Total 27,974 5,268 6,430 3,260 4,821 8,195 a. Two-step loans Two-step loans are unsecured loans obtained by the Government from overseas banks which are then re-loaned to the Company. Loans obtained up to July 1994 are payable in rupiah based on the exchange rate at the date of drawdown. Loans obtained after July 1994 are payable in their original currencies and any resulting foreign exchange gain or loss is borne by the Company. 2016 2017 Outstanding Outstanding Original currency Rupiah Original currency Rupiah Lenders Currency (in millions) equivalent (in millions) equivalent Overseas banks Yen 6,143 707 5,375 648 US$ 22 295 17 237 Rp — 290 — 213 Total 1,292 1,098 Current maturities (Note 16b) (225) (206) Long-term portion 1,067 892 Principal payment Interest payment Interest rate per Lenders Currency schedule period annum Overseas banks Yen Semi-annually Semi-annually 2.95 % US$ Semi-annually Semi-annually 3.85 % Rp Semi-annually Semi-annually 8.25 % The loans were intended for the development of telecommunications infrastructure and supporting telecommunications equipment. The loans will be settled semi-annually and due on various dates through 2024. The Company had used all facilities under the two-step loans program since 2008. Under the loan covenants, the Company is required to maintain financial ratios as follows: a. projected net revenue to projected debt service ratio should exceed 1.2:1 for the two-step loans originating from Asian Development Bank (“ADB”). b. i nternal financing (earnings before depreciation and finance costs) should exceed 20% compared to annual average capital expenditures for loans originating from the ADB. As of December 31, 2017, the Company has complied with the above-mentioned ratios. Refer to Note 31 for details of related party transactions. b. Bonds and notes 2016 2017 Outstanding Outstanding Original currency Rupiah Original currency Rupiah Bonds and notes Currency (in millions) equivalent (in millions) equivalent Bonds 2010 Series B Rp — 1,995 — 1,995 2015 Series A Rp — 2,200 — 2,200 Series B Rp — 2,100 — 2,100 Series C Rp — 1,200 — 1,200 Series D Rp — 1,500 — 1,500 Medium Term Notes (“MTN”) GSD Series A Rp — 220 — — Series B Rp — 120 — — Promissory note PT ZTE Indonesia (“ZTE”) US$ 0 1 — — Total 9,336 8,995 Unamortized debt issuance cost (13) (13) Total 9,323 8,982 Current maturities (Note 16b) (1) — Long-term portion 9,322 8,982 (i) Bonds 2010 Interest payment Interest rate per Bonds Principal Issuer Listed on Issuance date Maturity date period annum Series B 1,995 The Company IDX June 25, 2010 July 6, 2020 Quarterly 10.20 % The bonds are not secured by specific security but by all of the Company’s assets, movable or non-movable, either existing or in the future (Note 10c.ix). The underwriters of the bonds are PT Bahana Securities (“Bahana”), PT Danareksa Sekuritas, and PT Mandiri Sekuritas and the trustee is Bank CIMB Niaga. The Company received the proceeds from the issuance of bonds on July 6, 2010. The funds received from the public offering of bonds net of issuance costs, were used to finance capital expenditures which consisted of wave broadband (bandwidth, softswitching, datacom, information technology and others) and infrastructure (backbone, metro network, regional metro junction, internet protocol, and satellite system) and to optimize legacy and supporting facilities (fixed wireline and wireless). As of December 31, 2017, the rating of the bonds issued by PT Pemeringkat Efek Indonesia (“Pefindo”) is idAAA (stable outlook). Based on the indenture trusts agreement, the Company is required to comply with all covenants or restrictions, including maintaining financial ratios as follows: 1. debt to equity ratio should not exceed 2:1. 2. EBITDA to finance costs ratio should not be less than 5:1. 3. debt service coverage is at least 125%. As of December 31, 2017, the Company has complied with the above-mentioned ratios. 2015 Interest payment Interest rate Bonds Principal Issuer Listed on Issuance date Maturity date period per annum Series A 2,200 The Company IDX June 23, 2015 June 23, 2022 Quarterly 9.93 % Series B 2,100 The Company IDX June 23, 2015 June 23, 2025 Quarterly 10.25 % Series C 1,200 The Company IDX June 23, 2015 June 23, 2030 Quarterly 10.60 % Series D 1,500 The Company IDX June 23, 2015 June 23, 2045 Quarterly 11.00 % Total 7,000 The bonds are secured by all of the Company’s assets, movable or non-movable, either existing or in the future (Note 10c.ix). The underwriters of the bonds are Bahana, PT Danareksa Sekuritas, PT Mandiri Sekuritas, and PT Trimegah Sekuritas and the trustee is Bank Permata. The Company received the proceeds from the issuance of bonds on June 23, 2015. The funds received from the public offering of bonds net of issuance costs, were used to finance capital expenditures which consisted of wave broadband, backbone, metro network, regional metro junction, information technology application and support, and merger and acquisition of some domestic and international entities. As of December 31, 2017, the rating of the bonds issued by Pefindo is idAAA (stable outlook). Based on the indenture trusts agreement, the Company is required to comply with all covenants or restrictions, including maintaining financial ratios as follows: 1. debt to equity ratio should not exceed 2:1. 2. EBITDA to finance costs ratio should not be less than 4:1. 3. debt service coverage is at least 125%. As of December 31, 2017, the Company has complied with the above-mentioned ratios. (ii) MTN GSD Interest payment Interest rate Notes Currency Principal Issuance date Maturity date period per annum Series A Rp 220 November 14, 2014 November 14, 2019 Semi-annually 11.00 % Series B Rp 120 March 6, 2015 March 6, 2020 Semi-annually 11.00 % Total 340 Based on Agreement of Issuance and Appointment of Monitoring and Insurance Agents of Medium Term Notes (MTN) PT Graha Sarana Duta Year 2014 dated November 13, 2014 as covered by notarial deed No. 30 of Arry Supratno, S.H., GSD will issue MTN with the principle amount up to Rp500 billion in series. On June 12, 2017, GSD has been fully paid for MTN series A amounted to Rp220 billion and series B amounted to Rp120 billion to PT Mandiri Sekuritas as an Arranger. (iii) Promissory notes Principal* Principal payment Interest payment Interest rate Supplier Currency (in billions) Issuance date schedule period per annum PT Huawei a US$ 0.2 April 30, 2013 — Semi-annually 6 months LIBOR+1.50% ZTE b, c US$ 0.1 August 20, 2009 February 4, 2017 Semi-annually 6 months LIBOR+1.50% *In original currency a Has been fully paid on July 30, 2016 b Has been fully paid on February 4, 2017 c Based on the latest amendment on August 15, 2011 Based on Agreement of Frame Supply and Deferred Payment Arrangement between the Company, ZTE and PT Huawei, the promissory notes issued by the Company to ZTE and PT Huawei are vendor financing facilities with no collateral covering 85% of Hand-over Report ( Berita Acara Serah Terima ) projects with ZTE and PT Huawei. c. Bank loans 2016 2017 Outstanding Outstanding Original Original currency Rupiah currency Rupiah Lenders Currency (in millions) equivalent (in millions) equivalent Related parties BNI Rp — 3,222 — 4,603 BRI Rp — 1,871 — 2,166 Bank Mandiri Rp — 1,232 — 1,126 Sub-total 6,325 7,895 Third parties Syndication of banks Rp — 3,650 — 2,250 The Bank of Tokyo-Mitsubishi-UFJ, Ltd. Rp — 2,361 — 1,944 Bank CIMB Niaga Rp — 1,162 — 1,726 PT Bank Central Asia Tbk (“BCA”) Rp — — — 1,100 Sumitomo Rp — 647 — 804 United Overseas Bank Limited(“UOB Singapore”) US$ 36 484 49 664 UOB Rp — 500 — 500 ANZ Rp — 240 — 440 PT Bank ICBC Indonesia ("ICBC") Rp — — — 249 PT Bank DBS Indonesia Rp — — — 144 Japan Bank for International Cooperation (“JBIC”) US$ 16 211 9 128 Exim Bank of Malaysia Berhad MYR — — 37 124 Others Rp — 37 — 26 MYR — — 15 50 Sub-total 9,292 10,149 Total 15,617 18,044 Unamortized debt issuance cost (51) (40) 15,566 18,004 Current maturities (Note 16b) (3,637) (4,110) Long-term portion 11,929 13,894 Refer to Note 31 for details of related party transactions. Other significant information relating to bank loans as of December 31, 2017 is as follows: Current Total period Principal Interest facility* payment payment payment Interest rate Borrower Currency (in billions) (in billions) schedule period per annum Security BNI March 13, 2013 h Sigma Rp 2,100 116 Monthly (2016-2022) Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) and property and equipment (Note 10) November 20, 2013 j The Company Rp 1,500 Semi-annually (2015-2018) Quarterly 3 months JIBOR+2.00% None January 10, 2014 h Sigma Rp 247 Monthly (2016-2022) Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) and property and equipment (Note 10) November 3, 2014 c Telkom Infratel Rp 1,050 Quarterly (2015-2019) Monthly 1 month JIBOR+3.35% Trade receivables (Note 6) June 10, 2015 Metra Rp 44 Semi-annually (2015-2018) Monthly 1 month JIBOR+2.95% Trade receivables (Note 6) and property and equipment (Note 10) October 12, 2015 l Telkom Akses Rp 1,400 Semi-annually (2016-2020) Quarterly 3 months JIBOR+2.50% Trade receivables (Note 6), inventories (Note 7), and property and equipment (Note 10) March 24, 2017 e,g Dayamitra Rp 1,005 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None March 24, 2017 e GSD Rp 150 - Quarterly (2019-2024) Quarterly 3 months JIBOR+1.85% None March 24, 2017 e The Company Rp 650 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None November 13, 2017 Telkom Akses Rp 400 - Semi-annually (2018-2022) Quarterly 3 months JIBOR+2.50% Trade receivables (Note 6), inventories (Note 7), and property and equipment (Note 10) BRI October 30, 2013 GSD Rp 70 10 Monthly (2014-2021) Monthly Trade receivables (Note 6), property and equipment (Note 10) and lease agreement October 30, 2013 GSD Rp 34 Monthly (2014-2021) Monthly Trade receivables (Note 6), property and equipment (Note 10) and lease agreement November 20, 2013 The Company Rp 1,500 Semi-annually (2015-2018) Quarterly 3 months JIBOR+2.65% None December 18, 2015 Dayamitra Rp 800 Semi-annually (2017-2020) Quarterly 3 months JIBOR+2.70% Property and equipment (Note 10) March 24, 2017 e The Company Rp 500 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None March 24, 2017 e Dayamitra Rp 500 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None Current Total period Principal Interest Interest facility* payment payment payment rate per Borrower Currency (in billions) (in billions) schedule period annum Security Bank Mandiri November 20, 2013 The Company Rp 1,500 Semi-annually (2015-2018) Quarterly 3 months JIBOR+2.65% None September 27, 2016 Patrakom Rp 70 Quarterly (2017-2019) Monthly 9.50 % Trade receivables (Note 6) and property and equipment (Note 10) March 24, 2017 e Dayamitra Rp 500 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None March 24, 2017 e TII Rp 195 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None Syndication of banks March 13, 2015 (BNI and BCA) d,k The Company Rp 2,900 Semi-annually (2016-2022) Quarterly 3 months JIBOR+2.00% All assets March 13, 2015 (BNI and BCA) d,k GSD Rp 100 Semi-annually (2016-2022) Quarterly 3 months JIBOR+2.00% All assets The Bank of Tokyo - Mitsubishi UFJ, Ltd. October 9, 2014 Dayamitra Rp 600 Quarterly (2016-2019) Quarterly 3 months JIBOR+2.40% Trade receivables (Note 6) and property and equipment (Note 10) March 13, 2015 d Metra Rp 400 Quarterly (2016-2020) Quarterly 3 months JIBOR+1.50% None March 13, 2015 d Infomedia Rp 250 Quarterly (2016-2020) Quarterly 3 months JIBOR+1.50% None March 13, 2015 d Dayamitra Rp 100 Quarterly (2016-2020) Quarterly 3 months JIBOR+2.15% None November 2, 2015 Dayamitra Rp 400 Quarterly (2017-2020) Quarterly 3 months JIBOR+2.60% Trade receivables (Note 6) and property and equipment (Note 10) October 3, 2016 Dayamitra Rp 500 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+2.25% Property and equipment (Note 10) and lease agreement March 30, 2017 f Dayamitra Rp 97.5 - Quarterly (2018-2024) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f GSD Rp 202.5 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f Metra Rp 100 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None Current Total period Principal Interest facility* payment payment payment Borrower Currency (in billions) (in billions) schedule period Interest rate per annum Security Bank CIMB Niaga March 31, 2011 GSD Rp 24 3 Monthly (2011-2020) Monthly 9.75 % Property and equipment (Note 10) and lease agreement March 31, 2011 GSD Rp 13 2 Monthly (2011-2019) Monthly 9.75 % Property and equipment (Note 10) and lease agreement September 9, 2011 GSD Rp 41 4 Monthly (2011-2021) Monthly 9.75 % Property and equipment (Note 10) and lease agreement September 20, 2012 i TLT Rp 1,200 13 Monthly (2015-2030) Quarterly 3 months JIBOR+3.45% Property and equipment (Note 10) September 20, 2012 TLT Rp 118 Monthly (2015-2030) Monthly 9.00 % Property and equipment (Note 10) September 20, 2012 i TLT Rp 100 Monthly (2017-2030) Monthly 3 months JIBOR+3.45% Property and equipment (Note 10) March 30, 2017 f GSD Rp 200 - Quarterly (2018-2024) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f Metra Rp 295 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None BCA March 30, 2017 f Metra Rp 170 - Semi-annually (2018-2022) Quarterly 3 months JIBOR+1.50% None May 5, 2017 a Telkomsel Rp 3,000 - Monthly (2017-2019) Quarterly 3 months JIBOR+1.00% None Sumitomo March 13, 2015 d Metra Rp 400 Quarterly (2016-2020) Quarterly 3 months JIBOR+2.15% None March 13, 2015 d Infomedia Rp 250 Quarterly (2016-2020) Quarterly 3 months JIBOR+2.15% None March 13, 2015 d Dayamitra Rp 100 Quarterly (2016-2020) Quarterly 3 months JIBOR+2.15% None March 30, 2017 f Dayamitra Rp 97.5 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f GSD Rp 202.5 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f Metra Rp 100 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None UOB Singapore September 9, 2016 TII US$ 0.06 - Semi-annually (2019-2022) Quarterly 3 months LIBOR+1.50% None UOB September 22, 2016 Dayamitra Rp 500 - Semi-annually (2018-2024) Quarterly 3 months JIBOR+2.20% Property and equipment (Note 10) Current Total period Principal Interest facility* payment payment payment Interest rate Borrower Currency (in billions) (in billions) schedule period per annum Security ANZ March 13, 2015 d GSD Rp 500 — June 13, 2020 Quarterly 3 months JIBOR+2.00% None March 13, 2017 d PINS Rp 500 — May 31, 2022 Quarterly 3 months JIBOR+2.00% None ICBC April 5, 2017 GSD Rp 272 23 Quarterly (2019-2024) Quarterly 3 months JIBOR+2.36% Trade receivables (Note 6) and property and equipment (Note 10) PT Bank DBS Indonesia December 23, 2016 Nutech Rp 6 1 Monthly (2017-2021) Monthly % Trade receivables (Note 6) and property and equipment (Note 10) March 30, 2017 f Dayamitra Rp 100 — Semi-annually (2018-2022) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f Patrakom Rp 130 — Semi-annually (2018-2022) Quarterly % None JBIC March 28, 2013 b The Company US$ 0.03 0.006 Semi-annually (2014-2019) Semi-annually 2.18% and 6 months LIBOR+1.20% None Exim Bank of Malaysia Berhad March 23, 2016 TSGN MYR 0.06 0.01 Monthly (2016-2020) Monthly ECOF+1.89% Trade receivables (Note 6) As stated in the agreements, the Group is required to comply with all covenants or restrictions such as dividend distribution, obtaining new loans, and maintaining financial ratios. As of December 31, 2017, the Group has complied with all covenants or restrictions, except for certain loans. As of December 31, 2017, the Group obtained waiver from lenders to not demand the loan payment as consequence of the breach of covenants. The credit facilities were obtained by the Group for working capital purposes. * In original currency a Telkomsel has no collateral for its bank loans, or other credit facilities. The terms of the various agreements with Telkomsel’s lenders and financiers require compliance with a number of covenants and negative covenants as well as financial and other covenants, which include, among other things, certain restrictions on the amount of dividends and other profit distributions which could adversely affect Telkomsel’s capacity to comply with its obligation under the facility. The terms of the relevant agreements also contain default and cross default clauses. As of December 31, 2017, Telkomsel has complied with the above covenants. b In connection with the agreement with NEC Corporation Consortium and TE SubCom, the Company entered into a loan agreement with JBIC, for the procurement of goods and services from NEC Corporation Consortium and TE SubCom for the Southeast Asia Japan Cable System project. The facilities consist of facilities A and B amounting to US$18.8 million and US$12.5 million, respectively. c Based on the latest amendment on May 30, 2017. d On March 13, 2015, the Company, GSD, Metra, and Infomedia entered into several credit facilities agreements with Sumitomo, The Bank of Tokyo - Mitsubishi UFJ, Ltd., ANZ, and syndication of banks (BCA and BNI) amounting to Rp750 billion, Rp750 billion, Rp500 billion, and Rp3,000 billion, respectively. Based on amendment on August 2, 2016, Dayamitra and Telkom Akses are included as borrowers into Sumitomo and the Bank of Tokyo - Mitsubishi UFJ, Ltd., credit facilities agreement and excluded GSD from those agreement. Based on the latest amendment on March 13, 2017, PINS is included as one of borrower into ANZ’s credit facility agreement. In 2017, PINS drawn down the facility amounted to Rp200 billion. As of December 31, 2017, the unused facilities for Sumitomo, The Bank of Tokyo - Mitsubishi UFJ, Ltd., and ANZ amounted to Rp82.5 billion, Rp82.5 billion and Rp60 billion, respectively. e On March 24, 2017, the Company, Dayamitra, Sigma, GSD, and TII entered several credit agreements with BRI, BNI, and Bank Mandiri amounting to Rp1,000 billion, Rp1,500 billion and Rp1,500 billion, respectively. As of December 31, 2017, the unused facilities for BNI and Bank Mandiri amounted to Rp200 billion and Rp810 billion, respectively. f On March 30, 2017, The Company, GSD, Metra, Dayamitra, PINS, and Patrakom entered into several credit agreements with The Bank of Tokyo - Mitsubishi UFJ Ltd., Sumitomo, PT Bank DBS Indonesia, Bank CIMB Niaga, and BCA amounting to Rp800 billion, Rp800 billion, Rp900 billion, Rp495 billion and Rp850 billion, respectively. As of December 31, 2017, the unused facilities for The Bank of Tokyo - Mitsubishi UFJ Ltd., Sumitomo, PT Bank DBS Indonesia, Bank CIMB Niaga, and BCA amounted to Rp529 billion, Rp529 billion, Rp759 billion, Rp195 billion and Rp750 billion, respectively. g Based on the latest amendment on September 26, 2017. h Based on the latest amendment on December 21, 2017. i Based on the latest amendment on October 20, 2016. j Based on the latest amendment on April 10, 2017 k Based on the latest amendment on May 9, 2017. l Based on the latest amendment on April 7, 2017. d. Other borrowings Current Total period Principal Interest facility payment payment payment Interest rate Borrower Currency (in billions) (in billions) schedule period per annum Security PT Sarana Multi Infrastruktur October 12, 2016 Dayamitra Rp 700 — Semi-annually Quarterly 3 months JIBOR+2.20% Property and equipment (Note 10) March 29, 2017 Dayamitra Rp 600 — Semi-annually Quarterly 3 months JIBOR+2.20% Property and equipment (Note 10) Under the agreement, Dayamitra is required to comply with all covenants or restrictions, including maintaining financial ratios as follows : 1. debt to equity ratio should not exceed 5:1 2. net debt to EBITDA ratio should not exceed 4:1 3. debt service coverage of at least 100%. As of December 31, 2017, Dayamitra has complied with the above-mentioned ratios. Refer to Note 31 for details of related party transactions.

NON-CONTROLLING INTERESTS

NON-CONTROLLING INTERESTS	12 Months Ended
	Dec. 31, 2017
NON-CONTROLLING INTERESTS.
NON-CONTROLLING INTERESTS	18. NON-CONTROLLING INTERESTS The details of non-controlling interests are as follow: 2016 2017 Non-controlling interests in net assets of subsidiaries: Telkomsel 20,731 18,891 GSD 141 186 Metra 208 115 TII 33 172 Total 21,113 19,364 2015 2016 2017 Non-controlling interests in net income (loss) of subsidiaries: Telkomsel 7,820 9,863 10,632 GSD 7 (5) (5) Metra (6) (39) (83) TII (2) (3) 6 Total 7,819 9,816 10,550 Material partly-owned subsidiary As of December 31,2016 and 2017, the non-controlling interest holds 35% ownership interest in Telkomsel which is considered material to the Company (Note 1d). The summarized financial information of Telkomsel below is provided based on amounts before elimination of intercompany balances and transactions. Summarized statements of financial position 2016 2017 Current assets 28,818 21,098 Non-current assets 60,827 64,499 Current liabilities (21,891) (23,031) Non-current liabilities (8,520) (8,587) Total equity 59,234 53,979 Attributable to: Equity holders of parent company 38,503 35,088 Non-controlling interest 20,731 18,891 Summarized statements of profit or loss and other comprehensive income 2015 2016 2017 Revenues 76,055 86,725 93,217 Operating expenses (46,455) (49,765) (53,198) Other income – net 105 483 380 Profit before income tax 29,705 37,443 40,399 Income tax expense – net (7,361) (9,263) (10,018) Profit for the year from continuing operations 22,344 28,180 30,381 Other comprehensive income net (167) (222) (392) Net comprehensive income for the year 22,177 27,958 29,989 Attributable to non-controlling interest 7,820 9,863 10,632 Dividend paid to non-controlling interest 7,810 7,036 12,334 Summarized statements of cash flows 2015 2016 2017 Operating activities 36,130 42,827 39,564 Investing activities (12,951) (12,794) (13,984) Financing activities (19,456) (24,132) (34,720) Net (decrease) increase in cash and cash equivalents 3,723 5,901 (9,140)

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Dec. 31, 2017
CAPITAL STOCK.
CAPITAL STOCK	19. CAPITAL STOCK The details of capital stock are as follows: 2016 Percentage of Total paid-in Description Number of shares ownership capital Series A Dwiwarna share Government 1 0 0 Series B shares Government 51,602,353,559 52.09 2,580 The Bank of New York Mellon Corporation* 7,000,589,980 7.07 350 Commissioners (Note 1b): Hendri Saparini 414,157 0 0 Dolfie Othniel Fredric Palit 372,741 0 0 Hadiyanto 875,297 0 0 Directors (Note 1b): Alex Janangkih Sinaga 920,349 0 0 Indra Utoyo 1,972,644 0 0 Honesti Basyir 1,945,644 0 0 Herdy Rosadi Harman 828,012 0 0 Abdus Somad Arief 828,314 0 0 Dian Rachmawan 888,854 0 0 Public (individually less than 5%) 40,450,227,048 40.84 2,023 Total 99,062,216,600 100.00 4,953 Treasury stock (Note 21) 1,737,779,800 0 87 Total 100,799,996,400 100.00 5,040 2017 Percentage of Total paid-in Description Number of shares ownership capital Series A Dwiwarna share Government 1 0 0 Series B shares Government 51,602,353,560 52.09 2,580 The Bank of New York Mellon Corporation* 6,078,374,280 6.14 304 Commissioners (Note 1b): Hendri Saparini 414,157 0 0 Hadiyanto 875,297 0 0 Rinaldi Firmansyah 147,100 0 0 Directors (Note 1b): Alex Janangkih Sinaga 920,349 0 0 Herdy Rosadi Harman 828,012 0 0 Abdus Somad Arief 828,314 0 0 Dian Rachmawan 888,854 0 0 Public (individually less than 5%) 41,376,586,676 41.77 2,069 Total 99,062,216,600 100.00 4,953 Treasury stock (Note 21) 1,737,779,800 0 87 Total 100,799,996,400 100.00 5,040 * The Bank of New York Mellon Corporation serves as the Depositary of the registered ADS holders for the Company’s ADSs. The Company issued only 1 Series A Dwiwarna share which is held by the Government and can not be transferred to any party, and has a veto in the General Meeting of Stockholders of the Company with respect to election and removal from the Boards of Commissioners and Directors, issuance of new shares, and amendments of the Company’s Articles of Association. Pursuant to the AGM of Stockholders of the Company as stated in notarial deed No. 26 dated April 17, 2015 of Ashoya Ratam, S.H., M.Kn., the Company’s stockholders approved the distribution of cash dividend and special cash dividend for 2014 amounting to Rp7,319 billion (Rp74.55 per share) and Rp1,464 billion (Rp14.91 per share), respectively. On May 21, 2015, the Company paid the cash dividend and special cash dividend totalling Rp8,783 billion. Pursuant to the AGM of Stockholders of the Company as stated in notarial deed No. 50 dated April 22, 2016 of Ashoya Ratam, S.H., M.Kn., the Company’s stockholders approved the distribution of cash dividend and special cash dividend for 2015 amounting to Rp7,744 billion (Rp78.86 per share) and Rp1,549 billion (Rp15.77 per share), respectively. On May 26, 2016, the Company paid the cash dividend and special cash dividend totalling Rp9,293 billion. Pursuant to the AGM of Stockholders of the Company as stated in notarial deed No. 28 dated April 21, 2017 of Ashoya Ratam, S.H., M.Kn., the Company’s stockholders approved the distribution of cash dividend and special cash dividend for 2016 amounting to Rp11,611 billion (Rp117.21 per share) and Rp1,936 billion (Rp19.54 per share), respectively. The Company paid the cash dividend and special cash dividend on December 27, 2016 and May 26, 2017 amounted to Rp1,920 billion and Rp11,627 billion, respectively.

ADDITIONAL PAID-IN CAPITAL

ADDITIONAL PAID-IN CAPITAL	12 Months Ended
	Dec. 31, 2017
ADDITIONAL PAID-IN CAPITAL.
ADDITIONAL PAID-IN CAPITAL	20. ADDITIONAL PAID-IN CAPITAL The breakdown of additional paid-in capital is as follows: 2016 2017 Proceeds from sale of 933,333,000 shares in excess of par value through IPO in 1995 1,446 1,446 Excess of value over cost of selling 211,290,500 shares under the treasury stock plan phase I (Note 21) 544 544 Excess of value over cost of selling 215,000,000 shares under the treasury stock plan phase II (Note 21) 576 576 Excess of value over cost of treasury stock transferred to employee stock ownership program (Note 21) 228 228 Excess of value over cost of selling 22,363,000 shares under the treasury stock plan phase III (Note 21) 36 36 Excess of value over cost of selling 864,000,000 shares under the treasury stock plan phase IV (Note 21) 1,996 1,996 Capitalization into 746,666,640 Series B shares in 1999 (373) (373) Net 4,453 4,453

TREASURY STOCK

TREASURY STOCK	12 Months Ended
	Dec. 31, 2017
TREASURY STOCK.
TREASURY STOCK	21. TREASURY STOCK Maximum Purchase Number of Phase Basis Period shares Amount I EGM December 21, 2005 - June 20, 2007 1,007,999,964 Rp5,250 II AGM June 29, 2007 - December 28, 2008 215,000,000 Rp2,000 III AGM June 20, 2008 - December 20, 2009 339,443,313 Rp3,000 - BAPEPAM - LK October 13, 2008 - January 12, 2009 4,031,999,856 Rp3,000 IV AGM May 19, 2011 - November 20, 2012 645,161,290 Rp5,000 Movements in treasury stock as a result of the repurchase of shares are as follows: 2016 2017 Number of Number of shares % Rp shares % Rp Beginning balance 2,601,779,800 2.58 3,804 1,737,779,800 1.72 2,541 Sale of treasury stock (864,000,000) (0.86) (1,263) — — — Ending balance 1,737,779,800 1.72 2,541 1,737,779,800 1.72 2,541 Pursuant to the AGM of Stockholders of the Company held on June 11, 2010, the stockholders approved the change in the Company’s plan for treasury stock phases I, II, and III to become: (i) for reissuance inside or outside the stock exchange, (ii) for retirement of the stock by deducting from equity, (iii) for equity stock conversion and (iv) for funding purposes. Pursuant to the AGM of Stockholders of the Company held on May 19, 2011, the stockholders approved to execute the repurchase plan for treasury stock phase IV. In 2012, the Company bought back 237,270,500 shares (equivalent to 1,186,352,500 shares after stock split) from the public (part of stock repurchase program phase IV) for Rp1,744 billion. In the AGM on April 19, 2013, the Company’s stockholders approved the change to the plan for the treasury stock phase III, which was decided to be used for the implementation of the Employee Stock Ownership Program (“ESOP”) for the year 2013. On May 31, 2013, the Company offered all its eligible employees and those of its subsidiaries (collectively referred to as the “participants”), the right to purchase a fixed number of its shares at a certain price. The shares became an entitlement of the employees on the transaction dates and were no longer conditional on the satisfaction of any vesting conditions. Shares which were held by employees through the ESOP had a lock-up period that varied from 0 up to 12 months, depending on the position of the employee. In the lock-up period, participants could not transfer shares or have shares transactions either through or outside the stock exchange. Price per share offered was Rp10,714 and each participant received allowance (discount) of Rp5,575 per share. At the closing of this program, the Company had transferred a part of the treasury stock phase III to employees totalling 59,811,400 shares (equivalent to 299,057,000 shares after the stock split) with fair value amounting to Rp661 billion. The excess amounting to Rp228 billion in value of the treasury stock transferred over their acquisition cost was recorded as additional paid-in capital (Note 20). The difference amounting to Rp353 billion between the fair value of treasury stock and amount paid by the participants was recorded as part of “Personnel Expenses” in the 2013 consolidated statement of profit or loss and other comprehensive income. On July 30, 2013, the Company resold 211,290,500 shares (equivalent to 1,056,452,500 shares after stock split) of treasury stock phase I with fair value amounting to Rp2,368 billion (net of related costs to sell the shares). The excess amounting to Rp544 billion in value of the treasury shares sold over their acquisition cost was recorded as additional paid-in capital (Note 20). On June 13, 2014, the Company resold 215,000,000 shares (equivalent to 1,075,000,000 shares after stock split) of treasury stock phase II with fair value amounting to Rp2,541 billion (net of related costs to sell the shares). The excess amounting to Rp576 billion in value of the treasury stock sold over their acquisition cost was recorded as additional paid-in capital (Note 20). On December 21, 2015, the Company resold 4,472,600 shares (equivalent to 22,363,000 shares after stock split) of treasury stock phase III with fair value amounting to Rp68 billion (net of related costs to sell the shares). The excess amounting to Rp36 billion in value of the treasury stock sold over their acquisition cost was recorded as additional paid-in capital (Note 20). On June 29, 2016, the Company resold 172,800,000 shares (equivalent to 864,000,000 shares after stock split) of treasury stock phase IV with fair value of Rp3,259 billion (net of related costs to sell the shares). The excess amounting to Rp1,996 billion in value of the treasury stock sold over their acquisition cost was recorded as additional paid-in capital (Note 20).

OTHER RESERVES

OTHER RESERVES	12 Months Ended
	Dec. 31, 2017
OTHER RESERVES.
OTHER RESERVES	22. OTHER RESERVES Other reserves mainly consist of the translation reserve and fair value reserve. The translation reserve consists of all foreign currency differences arising from the translation of the financial statements of foreign operations amounting to Rp272 billion and Rp296 billion as of December 31, 2016 and 2017, respectively. There were no reclassifications to profit or loss for the years ended December 31, 2015, 2016 and 2017. The fair value reserve consists of the cumulative net change in the fair value of available-for-sale financial assets until the investments are derecognized or impaired amounting to Rp38 billion and Rp58 billion as of December 31, 2016 and 2017, respectively. There were no reclassifications to profit or loss for the years ended December 31, 2015 and 2016. The reclassification to profit or loss for the year ended December 31, 2017 is Rp9 billion.

BASIC AND DILUTED EARNINGS PER

BASIC AND DILUTED EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2017
BASIC AND DILUTED EARNINGS PER SHARE
BASIC AND DILUTED EARNINGS PER SHARE	23. BASIC AND DILUTED EARNINGS PER SHARE Basic earnings per share is computed by dividing profit for the year attributable to owners of the parent company amounting to Rp15,451 billion, Rp19,333 billion and Rp22,120 billion by the weighted average number of shares outstanding during the year totaling 98,176,527,553 shares, 98,638,501,532 shares and 99,062,216,600 shares for the years ended December 31, 2015, 2016 and 2017, respectively. The weighted average number of shares takes into account the weighted average effect of changes in treasury stock transactions during the year. Basic earnings per share amounted to Rp157.38, Rp195.99 and Rp223.30 for the years ended December 31, 2015, 2016 and 2017, respectively. The Company does not have potentially dilutive financial instruments as of December 31, 2015, 2016 and 2017.

REVENUES

REVENUES	12 Months Ended
	Dec. 31, 2017
REVENUES
REVENUES	24. REVENUES 2015 2016 2017 Telephone revenues Cellular Usage charges 36,853 38,238 37,176 Monthly subscription charges 432 259 70 Sub-total 37,285 38,497 37,246 Fixed lines Monthly subscription charges 2,821 3,311 3,260 Usage charges 4,635 3,847 3,032 Call center 275 290 290 Others 102 94 83 Sub-total 7,833 7,542 6,665 Total telephone revenues 45,118 46,039 43,911 Interconnection revenues 4,290 4,151 5,175 Data, internet, and information technology service revenues Cellular internet and data 19,665 28,308 37,961 Internet, data communication, and information technology services 12,307 13,073 15,085 Short Messaging Services (“SMS”) 15,132 15,980 13,192 Pay TV 581 1,546 1,944 Others 135 64 353 Total data, internet and information technology service revenues 47,820 58,971 68,535 Network revenues 1,231 1,444 1,873 Other revenues Sales of peripherals 1,516 1,490 2,292 Call center service 668 678 970 Telecommunication tower leases 721 733 796 Power supply 0 29 560 CPE and terminal 221 192 536 E-payment 126 424 505 E-health 192 415 470 Others 567 1,767 2,633 Total other revenues 4,011 5,728 8,762 Total revenues 102,470 116,333 128,256 Refer to Note 31 for details of related party transactions.

PERSONNEL EXPENSES

PERSONNEL EXPENSES	12 Months Ended
	Dec. 31, 2017
PERSONNEL EXPENSES
PERSONNEL EXPENSES	25. PERSONNEL EXPENSES The breakdown of personnel expenses is as follows: 2015 2016 2017 Salaries and related benefits 5,684 7,122 7,821 Vacation pay, incentives and other benefits 4,575 4,219 3,339 Pension benefit cost (Note 29) 443 1,068 1,700 Net periodic post-employment health care benefit cost (Note 29) 216 163 276 LSA expense (Note 30) 152 237 255 Other employee benefit cost (Note 29) 53 82 62 Other post-employment benefit cost (Note 29) 47 48 42 Early retirement program 683 628 — Others 32 45 34 Total 11,885 13,612 13,529 Refer to Note 31 for details of related party transactions.

OPERATION, MAINTENANCE AND TELE

OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES	12 Months Ended
	Dec. 31, 2017
OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES
OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES	26. OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES The breakdown of operation, maintenance and telecommunication service expenses is as follows: 2015 2016 2017 Operation and maintenance 15,129 17,047 19,929 Radio frequency usage charges (Note 33c.i) 3,626 3,687 4,276 Cost of IT services 882 1,563 2,648 Leased lines and CPE 1,913 2,578 2,607 Concession fees and USO charges 2,230 2,217 2,249 Cost of sales of handset (Note 7) 1,493 1,481 1,544 Electricity, gas and water 1,014 960 1,037 Cost of SIM cards and vouchers (Note 7) 444 624 914 Tower leases 646 322 472 Vehicles rental and supporting facilities 296 367 301 Insurance 312 256 294 Others 131 161 332 Total 28,116 31,263 36,603 Refer to Note 31 for details of related party transactions.

GENERAL AND ADMINISTRATIVE EXPE

GENERAL AND ADMINISTRATIVE EXPENSES	12 Months Ended
	Dec. 31, 2017
GENERAL AND ADMINISTRATIVE EXPENSES
GENERAL AND ADMINISTRATIVE EXPENSES	27. GENERAL AND ADMINISTRATIVE EXPENSES The breakdown of general and administrative expenses is as follows: 2015 2016 2017 Provision for impairment of receivables (Note 6d) 1,010 743 1,494 General expenses 1,032 1,626 1,449 Training, education and recruitment 393 399 531 Professional fees 424 594 498 Travelling 347 436 475 Meeting 163 207 241 Social contribution 116 134 197 Collection expenses 368 152 135 Others 351 319 240 Total 4,204 4,610 5,260 Refer to Note 31 for details of related party transactions.

TAXATION

TAXATION	12 Months Ended
	Dec. 31, 2017
TAXATION
TAXATION	28. TAXATION a. Prepaid income taxes The breakdown of prepaid income taxes is as follows: 2016 2017 The Company - Corporate income tax 473 610 Subsidiaries - Corporate income tax 128 175 Total 601 785 Current portion (109) (22) Non-current portion (Note 11) 492 763 b. Prepaid other taxes The breakdown of prepaid other taxes is as follows: 2016 2017 The Company : Value Added Tax (“VAT”) 1,410 1,967 Article 19 - Revaluation of fixed assets (Note 28h) 538 — Article 22 - Witholding tax on goods delivery and import — 1 Article 23 - Witholding tax on service delivery — 44 Subsidiaries: VAT 2,785 3,879 Article 23 - Withholding tax on services delivery 52 17 Total 4,785 5,908 Current portion (2,621) (2,833) Non-current portion (Note 11) 2,164 3,075 c. Current income tax liabilities The breakdown of current income tax liabilities is as follows: 2016 2017 The Company: Article 25 - Installment of corporate income tax — 1 Subsidiaries: Article 25 - Installment of corporate income tax 136 37 Article 29 - Corporate income tax 1,100 763 Total 1,236 801 d. Other tax liabilities The breakdown of other tax liabilities is as follows: 2016 2017 The Company: Article 4 (2) - Final tax 29 26 Article 21 - Individual income tax 141 81 Article 22 - Withholding tax on goods delivery and imports 2 3 Article 23 - Withholding tax on services 42 29 Article 26 - Withholding tax on non-resident income 136 1 VAT - Tax collector 297 372 Sub-total 647 512 Subsidiaries: Article 4 (2) - Final tax 63 85 Article 21 - Individual income tax 121 129 Article 22 - Withholding tax on goods delivery and imports 2 3 Article 23 - Withholding tax on services 93 115 Article 26 - Withholding tax on non-resident income 16 303 VAT 776 842 Sub-total 1,071 1,477 Total 1,718 1,989 e. The components of income tax expense (benefit) are as follows: 2015 2016 2017 Current The Company 201 671 586 Subsidiaries 8,164 10,067 10,771 Sub-total 8,365 10,738 11,357 Deferred The Company (38) (844) (1,608) Subsidiaries (304) (877) 209 Sub-total (342) (1,721) (1,399) Net income tax expense 8,023 9,017 9,958 f. Reconciliation of income tax expense The reconciliation between the income tax expense calculated by applying the applicable tax rate of 20% to the profit before income tax less income subject to final tax, and the net income tax expense as shown in the consolidated statements of profit or loss and other comprehensive income is as follows: 2015 2016 2017 Profit before income tax 31,293 38,166 42,628 Less: income subject to final tax - net (1,531) (1,684) (1,491) Net 29,762 36,482 41,137 Income tax expense calculated at the Company’s applicable statutory tax rate of 20% 5,952 7,296 8,228 Difference in applicable statutory tax rate for subsidiaries 1,509 1,904 2,046 Non-deductible expenses 332 496 767 Final income tax expense 111 345 591 Deferred tax assets that cannot be utilized - net — 56 4 Deferred tax assets on fixed assets revaluation for tax purpose — (1,415) (1,796) Others 119 335 118 Net income tax expense 8,023 9,017 9,958 The details of the net income tax expense for the years ended December 31, 2015, 2016 and 2017 are as follows: 2015 2016 2017 Estimated taxable income (loss) of the Company 552 1,703 (861) Corporate income tax: The Company 110 340 — Subsidiaries 8,144 10,053 10,766 Final tax expense: The Company 91 331 586 Subsidiaries 20 14 5 Total income tax expense – current 8,365 10,738 11,357 Income tax expense (benefit) - deferred - effect of temporary differences at enacted maximum tax rates The Company Realization of accrual (accrual) of expenses and inventory write-off (provision for inventory obsolescence) (135) 142 26 Amortization of (addition to) deferred installation fee 7 (10) 1 Finance leases (47) 68 0 Valuation of long-term investments (24) (34) — Depreciation and gain on disposal or sale of property and equipment 139 (825) (1,012) Net periodic post-employment benefits costs and provision for employee benefits (28) (214) (235) Trade receivables write-off (provision for impairment of receivables) 41 41 (206) Fiscal loss — — (172) Amortization of intangible assets, land rights and others 9 (12) (10) Net (38) (844) (1,608) Telkomsel Charges from leasing transactions 131 164 177 Amortization of license (9) (4) 12 Accounts receivable - Government 0 — — Provision for employee benefits (18) (55) (68) Depreciation of property and equipment (350) (913) (55) Trade receivables write-off (provision for impairment of receivables) (9) (5) (41) Net (255) (813) 25 Subsidiaries - others - net (49) (64) 184 Net income tax benefit - deferred (342) (1,721) (1,399) Income tax expense - net 8,023 9,017 9,958 Tax Law No. 36/2008 with implementing rules under Government Regulation No. 56/2015 stipulates a reduction of 5% from the maximum rate applicable to qualifying listed companies, for those whose stocks are traded in the IDX which meet the prescribed criteria that the public owns 40% or more of the total fully paid and traded shares, and such shares are owned by at least 300 parties, with each party owning less than 5% of the total paid-up shares. These requirements must be met by a company for a period of 183 days in one tax year. The Company has met all of the required criteria; therefore, for the purpose of calculating income tax expense and liabilities for the financial reporting years ended December 31, 2015, 2016 and 2017, the Company has reduced the applicable tax rate by 5%. The Company applied the tax rate of 20% for the years ended December 31, 2015, 2016 and 2017. The subsidiaries applied the tax rate of 25% for the years ended December 31, 2015, 2016 and 2017. The Company will submit the above corporate income tax computation in its income tax return (“Surat Pemberitahuan Tahunan” or Annual Tax Return) for fiscal year 2017 that will be reported to the tax office based on prevailing regulations. The amount of corporate income tax for the year ended December 31, 2016 agreed with what was reported in the annual tax return. g. Tax assessments (i) The Company On November 15, 2013, the Company received tax underpayment assessment letters (“SKPKBs”) for the underpayment of VAT for the period January 2007 to September 2007 and November 2007 amounting to Rp142 billion. On January 20, 2014, the Company filed its objection to the Tax Authorities, and in December 2014, Tax Authorities issued a decision which rejected the objections. The Compan y accepted the assessment on the underpayment of VAT amounting to Rp22 billion (including penalty of Rp10 billion). The accepted portion was charged to the 2014 consolidated statement of profit or loss and other comprehensive income. The portion of VAT international incoming call interconnection amounting to Rp120 billion (including penalty of Rp39 billion) is recognized as claim for tax refund. On March 12, 2015, the Company has filed an appeal to the Tax Court on the rejection of its objection to the assessment of VAT international incoming call interconnection. On August 1 and 2, 2017, the Tax Court issued a verdict regarding to VAT international incoming call interconnection appeal process. The verdict stated that the international incoming call interconnection is the taxable services and categorized as export service that subject to 0% VAT and granted all the Company’s appeal. In September 2017, the Company received tax refund amounting to Rp115 billion and for remaining balance amounting to Rp5 billion has been compensated to withholding tax article 21 tax collection letters. On October 26 and November 23, 2017, the Company received a notification from Tax Court that Tax Authorities filed a request for judicial review. On November 23 and December 21, 2017, to response the judicial review from Tax Authorities, the Company sent contra memorandum for judicial review to Supreme Court (“SC”). As of the date of approval and authorization for the issuance of these consolidated financial statements, the judicial review is still in process. In November 2014, the Company received SKPKBs from the Tax Authorities as the result of the tax audit for fiscal year 2011. Based on the letters, the Company received VAT underpayment assessment for the tax period January 2011 to December 2011 amounting to Rp182.5 billion (including penalty of Rp60 billion) and corporate income tax underpayment amounting to Rp2.8 billion (including penalty of Rp929 million). The accepted portion amounting to Rp4.7 billion (including penalty of Rp2 billion) was charged to the 2014 consolidated financial statement of profit or loss and other comprehensive income. The portion of VAT international incoming call interconnection amounting to Rp178 billion (including penalty of Rp58 billion) is recognized as claim for tax refund. On January 7, 2015, the Company filed an objection and on October 20, 2015, Tax Authorities issued a rejection regarding this objection. On January 20, 2016, the Company filed an appeal on the decision of its objection. On April 4 and 5, 2017, the Tax Court issued a verdict regarding to VAT international incoming call interconnection appeal process. The verdict stated that the international incoming call interconnection is the taxable services and categorized as export service that subject to 0% VAT and granted the Company’s appeal for the tax period January 2011 and September 2011 to December 2011. Tax Court rejected the Company’s appeal for the tax period February 2011 to August 2011, since the Company did not meet the administrative requirement. Regarding this rejection, on June 19 and 21, 2017, the Company filed the request for judicial review. As of the date of approval and authorization for the issuance of these consolidated financial statements, the judicial review is still in process. On May 3, 2016, the Tax Authorities issued Field Tax Audit Notification Letter for tax period January 2012 to December 2012. On November 3, 2016, Tax Authorities issued SKPKBs for fiscal year 2012, wherein the Company was liable for underpayment of corporate income tax amounting to Rp991.6 billion (including penalty of Rp321.6 billion), VAT underpayment amounting to Rp467 billion (including penalty of Rp153.5 billion ), self-assessed offshore VAT underpayment amounting to Rp1.2 billion (including penalty of Rp392 million), VAT on tax collected underpayment amounting to Rp57 billion (including penalty of Rp18.5 billion). The Company also received Tax Collection Letter (“STP”) for VAT amounting to Rp37.5 billion , withholding tax article 21 underpayment amounting to Rp16.2 billion (including penalty of Rp5.3 billion), final withholding tax article 21 underpayment amounting to Rp1.2 billion (including penalty of Rp407 million), withholding tax article 23 underpayment amounting to Rp63.5 billion (including penalty of Rp20.6 billion), withholding tax article 4 (2) underpayment amounting to Rp25 billion (including penalty of Rp8.1 billion) and withholding tax article 26 underpayment amounting to Rp197.6 billion (including penalty of Rp64 billion). The Company has agreed to the recalculation of input tax credit on international incoming call interconnection services amounting to Rp35 billion, corporate income tax amounting to Rp613 million and withholding tax article 26 amounting to Rp311.5 million that have been charged in the 2016 consolidated statement of profit or loss and other comprehensive income. The Company filed an objection regarding to the remaining assessments on November 16, 2016. On March 1, 2017 and May 9, 2017, the Company received the Decision Letter from Tax Authorities for the underpayment of self-assessed offshore VAT amounting to Rp1.8 million (including penalty of Rp0.6 million) and the underpayment of VAT on tax collected amounting to Rp4.4 billion (including penalty of Rp1.4 billion). The Company decided to accept the decision. On October 19, 2017, the Tax Authorities issued Decision Letter on Company’s objections, wherein the Tax Authorities has reduced Company’s underpayment. Based on Decision Letter, the Company was liable for underpayment of withholding tax article 21 amounting to Rp20.7 billion (including penalty of Rp6.7 billion), underpayment of final withholding tax article 21 amounting to Rp23.8 billion (including penalty of Rp7.7 billion), underpayment of withholding tax article 23 amounting to Rp115.7 billion (including penalty of Rp37.5 billion), underpayment of withholding tax article 4 (2) amounting to Rp25 billion (including penalty of Rp8.1 billion), underpayment of withholding tax article 26 amounting to Rp197.6 billion (including penalty of Rp64.1 billion) and underpayment of corporate income tax amounting to Rp496.4 billion (including penalty of Rp161 billion). On October 30 and 31, 2017, the Tax Authorities issued Decision Letter on Company’s objection, wherein the Tax Authorities has reduced Company’s underpayment for VAT from the tax period January 2012 to December 2012 with total of Rp429.3 billion (including penalty of Rp141.2 billion). On January, 17 and 26, 2018, the Company filed an appeal on the rejection of its objection. As of the date of approval and authorization for the issuance of these consolidated financial statements, the appeal is still in process. On August 23, 2016, the Tax Authorities issued Field Tax Audit Notification Letter for tax period January 2015 to December 2015 regarding overpayment of corporate income tax amounting to Rp414 billion. On April 25, 2017, the Tax Authorities issued Tax Overpayment Assessment Letter (“SKPLB”) for overpayment of corporate income tax amounting to Rp147 billion, and SKPKBs for underpayment of VAT amounting to Rp13 billion (including penalty of Rp4 billion), underpayment of VAT on tax collected amounting to Rp6 billion (including penalty of Rp1.5 billion), underpayment of self-assessed offshore VAT amounting to Rp55 billion (including penalty of Rp17 billion). The Company also received STP of VAT amounting to Rp34 billion, VAT on tax collected amounting to Rp7 billion and self-assessed offshore VAT amounting to Rp8 billion. The Company accepted tax audit decision amounting to Rp17 billion for corporate income tax, to transfer deductible temporary differences related to provision for incentives to fixed wireless (Flexi) subscribers’ migration amounting to Rp42 billion from Annual Tax Return of corporate income tax fiscal year 2015 to Annual Tax Return of corporate income tax fiscal year 2016. The Company also accepted underpayment of VAT, underpayment of VAT on tax collected and STP of VAT on tax collected totaling to Rp26 billion. The accepted portion was charged to the consolidated financial statement of profit or loss and other comprehensive income. On July 24, 2017, the Company filed Objection Letter to the Tax Authorities for corporate income tax amounting to Rp210.5 billion and self-assessed offshore VAT amounting to Rp55 billion. As of the date of approval and authorization for the issuance of these consolidated financial statements, the objection is still in process. On August 25, 2017, the Tax Authorities issued Field Tax Audit Notification Letter for tax periods January 2016 to December 2016 for all taxes. This audit is related to claim for tax refund of overpayment corporate income tax for fiscal year 2016. As of the date of approval and authorization for the issuance of these consolidated financial statements, the tax audit is still in process. On September 11, 2017 and January 9, 2018, the Tax Authorities issued Field Tax Audit Notification Letter for tax period November 2014 and December 2014 regarding claim for tax refund overpayment of VAT correction for tax period November 2014 and December 2014 amounting to Rp129 billion and Rp86.7 billion, respectively. As of the date of approval and authorization for the issuance of these consolidated financial statements, the tax audit is still in process. (ii) Telkomsel In December 2013, the Tax Court accepted Telkomsel’s appeal on the 2006 VAT and withholding taxes totaling Rp116 billion. In February 2014, Telkomsel received the refund. On July 3, 2015, in response to Telkomsel’s letter claiming for interest income related to favorable 2006 VAT and withholding tax verdicts, the Tax Authorities informed Telkomsel that the claim cannot be granted since the Tax Authorities filed a request for judicial review to the SC. On August 19, 2016, Telkomsel received a notification from the Tax Court that the Tax Authorities filed a request for judicial review to SC for the VAT case amounting to Rp108 billion. Telkomsel filed a contra memorandum for judicial review to the SC on September 14, 2016. In April 2017, Tax Authorities has granted Telkomsel’s claim on interest income will be compensate against corporate income tax installment for the period of April 2017. As of the date of approval and authorization for the issuance of these consolidated financial statements, the judicial review is still in process. On April 21, 2010, the Tax Authorities filed a request for judicial review to the SC for the Tax Court’s acceptance of Telkomsel’s request to cancel the STP for the underpayment of December 2008 income tax article 25 amounting to Rp429 billion (including a penalty of Rp8.4 billion). In May 2010, Telkomsel filed a contra memorandum for judicial review to the SC. On March 2, 2017, Telkomsel received the official verdict from the SC which accept the Tax Authorities request. The penalty was paid in June 2017. In May and June 2012, Telkomsel received the refund of the penalty on the 2010 income tax article 25 underpayment amounting to Rp15.7 billion based on the Tax Court’s verdict. On July 17, 2012, the Tax Authorities filed a request for judicial review to the SC on the Tax Court’s Verdict. On September 14, 2012, Telkomsel filed a contra memorandum for judicial review to the SC. In July 2016, conservatively, Telkomsel recognized the tax penalty of Rp15.7 billion as expense based on its previous experience on a similar income tax case. As of the date of approval and authorization for the issuance of these consolidated financial statements, the judicial review is still on process. On May 24, 2012, Telkomsel filed an objection to the Tax Authorities for the 2010 underpayment of VAT of Rp290.6 billion (including penalty of Rp67 billion) and recorded it as a claim for tax refund. On May 9, 2017, Telkomsel received the official verdict from the SC which rejected Telkomsel’s request, therein Telkomsel paid the underpayment on July 10, 2017. On July 19, 2017, Telkomsel filed the second judicial review to contest against the SC’s verdict. As of the date of approval and authorization for the issuance of these consolidated financial statements, the second judicial review is still in process. On February 15, 2016, Telkomsel filed an appeal to the Tax Authorities for the 2011 underpayment of corporate income tax of Rp250 billion (including penalty of Rp81.1 billion). Subsequently, on March 17, 2016, Telkomsel also filed an appeal to the Tax Court for the underpayment of VAT amounting to Rp1.2 billion (including penalty of Rp392 million). On February 6, 2017, Telkomsel received the Tax Court’s verdict for VAT cases of Rp1.2 billion in favor of Telkomsel. In March and June 2017, Telkomsel received the tax refund. On March 2, 2017, Telkomsel received the Tax Court’s Verdict for the 2011 underpayment of corporate income tax which partially accepted Telkomsel’s appeal amounting to Rp247.6 billion and on August 31, 2017, Telkomsel received the tax refund. In July and October 2017, Telkomsel received notifications that the Tax Authorities had filed a request for judicial reviews to the SC for cases relating to corporate income tax and VAT amounting to Rp62 billion and Rp1.2 billion, respectively. Telkomsel submitted its contra memorandum for judicial review in August 2017 and November 2017. As of the date of approval and authorization for the issuance of these consolidated financial statements, the judicial review is still in process. On July 28, 2016 and in April 2017, Telkomsel received the tax audit instruction letter for compliance of fiscal year 2014 and 2015, respectively. As of the date of approval and authorization for the issuance of these consolidated financial statements, the tax audit is still in progress. h. Tax incentives In December 2015, the Company took advantage of the Economic Policy Package V in the form of tax incentives for fixed assets revaluation as stipulated in the Ministry of Finance Regulation (“PMK”) No. 191/PMK.010/2015 juncto PMK No. 233/PMK.03/2015 juncto PMK No. 29/PMK.03/2016. In accordance with the PMK, the Company is allowed to revalue its fixed assets for tax purposes and will obtain lower income tax when the application of the revaluation is submitted to Directorate General of Taxes ("DGT") during the period between the effective date of PMK and December 31, 2016. The final income tax is determined at a rate ranging from 3%‑6% on the excess of the revalued amount of fixed assets over its original net book value depending on the timing of submission of application to the DGT. On December 29, 2015, the Company filed an application for fixed assets revaluation using self-assessed revaluation amount and has paid the related final income tax amounting to Rp750 billion. Based on the PMK, the self-assessed revaluation amount should be evaluated by a Public Independent Appraiser (“KJPP”) or valuation specialist, which is registered with the Government before December 31, 2016. Upon verification of the completeness and accuracy of the application, the DGT may issue approval letter within 30 days after the receipt of complete application. The Company has appointed a KJPP to perform fixed assets revaluation of the Company. The Company submitted the fixed asset revaluation documents phase 1 to DGT on September 29, 2016. On November 10, 2016, DGT issued approval regarding fixed assets revaluation amounting to Rp7,078 billion with related final income tax amounting to Rp212 billion. On December 15, 2016, the Company submitted its fixed assets revaluation application for Phase 2 to DGT and expects to be eligible for 6% tax rate. In its application, the Company estimated a revaluation increment of Rp8,961 billion with estimated final income tax of Rp538 billion. In 2017, t he Company received fixed asset revaluation report from KJPP. Based on the report, the value of fixed asset increased amounting to Rp8,982 billion with related final income tax amounting to Rp540 billion. The Company has paid final income tax amounting to Rp2 billion as addition on September 22, 2017 and November 15, 2017. On November 21, 2017, DGT issued approval regarding fixed assets revaluation amounting to Rp8,982 billion with related final income tax amounting to Rp540 billion. A deductible temporary difference arose on this fixed assets revaluation for tax purposes since the tax base of the fixed assets is higher than their carrying amount. The deductible temporary difference results in a deferred tax asset since the economic benefits will flow to the Company in a form of reduction of taxable income in the future periods when the assets are recovered. In 2016, the Company recognized deferred tax assets amounting to Rp1,415 billion on the phase 1 revaluation increment on fixed assets, as approved by the DGT. In 2017, based on DGT’s approval, The Company recognized deferred tax asset amounting to Rp1,796 billion on the phase 2 revaluation increment on fixed assets. i. Deferred tax assets and liabilities The details of deferred tax assets and liabilities are as follows: (Charged) (Charged) credited to other (Charged) December 31, credited to profit comprehensive credited December 31, 2015 or loss income to equity 2016 The Company Deferred tax assets: Net periodic pension and other post-employment benefit costs 335 102 126 — 563 Provision for impairment of receivables 429 (41) — — 388 Provision for employee benefits 97 112 — — 209 Deferred installation fee 65 10 — — 75 Accrued expenses and provision for inventory obsolescence 211 (142) — — 69 Finance leases 69 (68) — — 1 Total deferred tax assets 1,206 (27) 126 — 1,305 Deferred tax liabilities: Difference between accounting and tax bases of property and equipment (1,597) 825 — — (772) Valuation of long-term investment (45) 34 — — (11) Land rights, intangible assets and others (23) 12 — — (11) Total deferred tax liabilities (1,665) 871 — — (794) Deferred tax assets (liabilities) of the Company - net (459) 844 126 — 511 Deferred tax assets of the other subsidiaries - net 201 50 3 4 258 Telkomsel Deferred tax assets: Provision for employee benefits 349 55 74 — 478 Provision for impairment of receivables 138 5 — — 143 Total deferred tax assets 487 60 74 — 621 Deferred tax liabilities: Finance leases (385) (164) — — (549) Difference between accounting and tax bases property and equipment (1,395) 913 — — (482) License amortization (52) 4 — — (48) Total deferred tax liabilities (1,832) 753 — — (1,079) Deferred tax liabilities of Telkomsel - net (1,345) 813 74 — (458) Deferred tax liabilities of the other subsidiaries - net (306) 14 5 — (287) Total deferred tax liabilities - net (2,110) 1,286 79 — (745) Total deferred tax assets - net 201 435 129 4 769 (Charged) (Charged) (Charged) credited to other credited to equity December 31, credited to profit comprehensive and December 31, 2016 or loss income reclassification 2017 The Company Deferred tax assets: Net periodic pension and other post-employment benefit costs 563 197 342 — 1,102 Provision for impairment of receivables 388 206 — — 594 Provision for employee benefits 209 38 — — 247 Difference between accounting and tax bases of property and equipment (772) 1,012 — — 240 Fiscal loss — 172 — — 172 Deferred installation fee 75 (1) — — 74 Accrued expenses and provision for inventory obsolescence 69 (26) — — 43 Finance leases 1 — — 1 Total deferred tax assets 533 1,598 342 — 2,473 Deferred tax liabilities: Valuation of long-term investment (11) — — — (11) Land rights, intangible assets and others (11) 10 — — (1) Total deferred tax liabilities (22) 10 — — (12) Deferred tax assets of the Company - net 511 1,608 342 — 2,461 Deferred tax assets of the other subsidiaries - net 258 (20) 9 96 343 Telkomsel Deferred tax assets: Provision for employee benefits 478 68 131 — 677 Provision for impairment of receivables 143 41 — — 184 Total deferred tax assets 621 109 131 — 861 Deferred tax liabilities: Finance leases (549) (177) — — (726) Difference between accounting and tax bases of property and equipment (482) 55 — (125) (552) License amortization (48) (12) — — (60) Total deferred tax liabilities (1,079) (134) — (125) (1,338) Deferred tax liabilities of Telkomsel - net (458) (25) 131 (125) (477) Deferred tax liabilities of the other subsidiaries - net (287) (164) 12 (17) (456) Total deferred tax liabilities - net (745) (189) 143 (142) (933) Total deferred tax assets - net 769 1,588 351 96 2,804 As of December 31, 2016 and 2017, the aggregate amounts of temporary differences associated with investments in subsidiaries and associated companies, for which deferred tax liabilities have not been recognized were Rp34,466 billion and Rp31,783 billion, respectively. Realization of the deferred tax assets is dependent upon the Group’s capability in generating future profitable operations. Although realization is not assured, the Group believes that it is probable that these deferred tax assets will be realized through reduction of future taxable income when temporary differences reverse. The amount of deferred tax assets is considered realizable; however, it can be reduced if actual future taxable income is lower than estimates. j. Administration From 2008 to 2017, the Company has been consecutively entitled to income tax rate reduction of 5% for meeting the requirements in accordance with the Government Regulation No. 81/2007 as amended by Government Regulation No. 77/2013 and the latest by Government Regulation No. 56/2015 in conjunction with PMK No. 238/PMK.03/2008. On the basis of historical data, for the year ended December 31, 2017, the Company calculates the deferred tax using the tax rate of 20%. The taxation laws of Indonesia require that the Company and its local subsidiaries submit individual tax returns on the basis of self-assessment. Under prevailing regulations, the DGT may assess or amend taxes within a certain period. For fiscal years 2007 and earlier, the period is within ten years from the time the tax became due, but not later than 2013, while for fiscal years 2008 and onwards, the period is within five years from the time the tax became due. The Ministry of Finance of the Republic of Indonesia has issued Regulation No. 85/PMK.03/2012 dated June 6, 2012 as amended by PMK No. 136 ‑ PMK.03/2012 dated August 16, 2012 concerning the appointment of State-Owned Enterprises ("SOEs") to withhold, deposit and report VAT and Sales Tax on Luxury Goods ("PPnBM") according to the procedures outlined in the Regulation which is effective from July 1, 2012. The Ministry of Finance of the Republic of Indonesia also has issued Regulation No. 224/PMK.011/2012 dated December 26, 2012 concerning the appointment of SOEs to withhold income tax article 22 as amended by PMK No. 16/PMK.010/2016 dated February 3, 2016. The Company has withheld, deposited, and reported the VAT, PPnBM and also income tax article 22 in accordance with the Regulations.

PENSION AND OTHER POST-EMPLOYME

PENSION AND OTHER POST-EMPLOYMENT BENEFITS	12 Months Ended
	Dec. 31, 2017
PENSION AND OTHER POST-EMPLOYMENT BENEFITS
PENSION AND OTHER POST-EMPLOYMENT BENEFITS	29. PENSION AND OTHER POST-EMPLOYMENT BENEFITS The details of pension and other post-employment benefit liabilities are as follows: Notes 2016 2017 Prepaid pension benefit cost The Company – funded 197 — MD Media 1 — Infomedia 1 — Total 199 — Pension benefit and other post-employment benefit obligations Pension benefit The Company - funded 29a.i.a Defined pension benefit obligation 29a.i.a.i — 1,540 Additional pension benefit obligation 29a.i.a.ii — 1,076 The Company - unfunded 29a.i.b 2,507 2,384 Telkomsel 29a.ii 1,193 1,839 Patrakom 0 0 MD Media — 0 Infomedia — 0 Sub-total pension benefit 3,700 6,839 Net periodic post-employment health care benefit 29b 1,592 2,419 Other post-employment benefit 29c 502 510 Obligation under the Labor Law 29d 332 427 Total 6,126 10,195 The details of net benefit expense recognized in the consolidated statements of profit or loss and other comprehensive income is as follows: Notes 2015 2016 2017 Pension benefit cost The Company - funded 29a.i.a Defined pension benefit obligation 29a.i.a.i 12 608 557 Additional pension benefit obligation 29a.i.a.ii — — 657 The Company - unfunded 29a.i.b 251 279 239 Telkomsel 29a.ii 179 181 247 MD Media 1 0 0 Infomedia 0 0 0 Patrakom — 0 0 Total pension benefit cost 25 443 1,068 1,700 Net periodic post-employment health care benefit cost 25,29b 216 163 276 Other post-employment benefit cost 25,29c 47 48 42 Obligation under the Labor Law 25,29d 53 82 62 Total 759 1,361 2,080 The amounts recognized in OCI are as follows: Notes 2015 2016 2017 Defined benefit plan actuarial gain (losses) Pension The Company - funded 29a.i.a Defined pension benefit obligation 29a.i.a.i 186 (492) (1,154) Additional pension benefit obligation 29a.i.a.ii — — (419) The Company - unfunded 29a.i.b (187) (119) (100) Telkomsel 29a.ii (172) (292) (530) Infomedia 0 0 (1) Patrakom — 0 0 MD Media 1 (1) (2) Post-employment health care benefit cost 29b 540 (1,309) (551) Other post-employment benefit 29c (11) (20) (40) Obligation under the Labor Law 29d (48) (33) (72) Sub-total 309 (2,266) (2,869) Deferred tax effect at the applicable tax rates 28i 59 208 494 Defined benefit plan actuarial gain (losses) - net of tax 368 (2,058) (2,375) a. Pension benefit cost i. The Company a. Funded pension plan i. Defined pension benefit obligation The Company sponsors a defined benefit pension plan for employees with permanent status prior to July 1, 2002. The plan is governed by the pension laws in Indonesia and managed by Telkom Pension Fund (“Dana Pensiun Telkom” or “Dapen”). The pension benefits are paid based on the participating employees’ latest basic salary at retirement and the number of years of their service. The participating employees contribute 18% (before March 2003: 8.4%) of their basic salaries to the pension fund. The Company did not make contributions to the pension fund for the years ended December 31, 2015, 2016 and 2017. The following table presents the changes in projected pension benefit obligations, changes in pension benefit plan assets, funded status of the pension plan and net amount recognized in the consolidated statements of financial position as of December 31, 2016 and 2017, under the defined benefit pension plan: 2016 2017 Changes in projected pension benefit obligations Projected pension benefit obligations at beginning of year 16,505 18,849 Charged to profit or loss: Service costs 363 366 Past service cost - plan amendments 245 94 Interest costs 1,444 1,454 Pension plan participants’ contributions 44 41 Actuarial losses recognized in OCI 1,680 2,862 Pension benefits paid (1,432) (1,312) Projected pension benefit obligations at end of year 18,849 22,354 Changes in pension benefit plan assets Fair value of pension plan assets at beginning of year 17,834 19,046 Interest income 1,458 1,388 Return on plan assets (excluding amount included in net interest expense) 1,188 1,708 Pension plan participants’ contributions 44 41 Pension benefits paid (1,432) (1,312) Plan administration cost (46) (57) Fair value of pension plan assets at end of year 19,046 20,814 Funded status 197 (1,540) Effect of asset ceiling — — (Projected pension benefit obligation) prepaid pension benefit cost at end of year 197 (1,540) As of December 31, 2016 and 2017, plan assets consist of: 2016 2017 Quoted in Quoted in active market Unquoted active market Unquoted Cash and cash equivalents 1,064 — 1,481 — Equity instruments: Finance 1,039 — 1,463 — Consumer goods 1,206 — 1,411 — Infrastructure, utilities and transportation 536 — 656 — Construction, property and real estate 577 — 363 — Basic industry and chemical 130 — 115 — Trading, service and investment 216 — 388 — Mining 62 — 92 — Agriculture 71 — 46 — Miscellaneous industries 361 — 377 — Equity-based mutual fund 1,296 — 1,233 — Fixed income instruments: Corporate bonds — 3,817 — 5,428 Government bonds 7,978 — 6,968 — Mutual funds 30 — 54 — Non-public equity: Direct placement — 174 — 237 Property — 188 — 188 Others — 301 — 314 Total 14,566 4,480 14,647 6,167 Pension plan assets include Series B shares issued by the Company with fair values totalling Rp395 billion and Rp469 billion, representing 2.07% and 2.25% of total plan assets as of December 31, 2016 and 2017, respectively, and bonds issued by the Company with fair value totalling Rp311 billion and Rp340 billion, representing 1.63% and 1.64% of total plan assets as of December 31, 2016 and 2017, respectively. The expected return is determined based on market expectation for returns over the entire life of the obligation by considering the portfolio mix of the plan assets. The actual return on plan assets was Rp2,600 billion and Rp3,039 billion for the years ended December 31, 2016 and 2017, respectively. Based on the Company’s policy issued on January 14, 2014 regarding Dapen’s Funding Policy, the Company will not contribute to Dapen when Dapen’s Funding Sufficiency Ratio ("FSR") is above 105%. Based on Dapen’s financial statement as of December 31, 2017, Dapen’s FSR is above 105%. Therefore, the Company did not make contributions to the defined benefit pension plan in 2017. Based on the Company’s policy issued on June 24, 2016 regarding Pension Regulation by Dapen , widow/widower or the children of participants who enrolled before April 20, 1992, will receive the increment of monthly pension benefits from 60% to 75% of pension benefits received by the pensioners with effective date since January 1, 2016. In addition, the Company provided other benefits to enhance the pensioners’ welfare which were provided only in 2016. Such other benefits consist of Rp6 million to monthly pension beneficiaries who retired before end of June 2002 and other benefit of Rp3 million to monthly pension beneficiaries who retired starting from the end of June 2002 until the end of May 2016. Based on the company's policy issued on June 7, 2017 regarding Pension Regulation by Dapen , the Company provided other benefits amounted to Rp4.5 million to monthly pension beneficiaries who retired before end of June 2002 and Rp2.25 million to monthly pension beneficiaries who retired starting from the end of June 2002 until the end of April 2017. The movement of the projected pension benefit obligations for the years ended December 31, 2016 and 2017 are as follows: 2016 2017 Prepaid pension benefit cost at beginning of year 1,329 197 Net periodic pension benefit cost (640) (583) Actuarial losses recognized in OCI (1,680) (2,862) Return on plan assets (excluding amount included in net interest expense) 1,188 1,708 (Projected pension benefit obligation) prepaid pension benefit cost at end of year 197 (1,540) The components of net periodic pension benefit cost for the years ended December 31, 2015, 2016 and 2017 are as follows: 2015 2016 2017 Service costs 218 363 366 Past service cost - plan amendments (55) 245 94 Plan administration cost 71 46 57 Net interest cost (131) (14) 66 Settlement (76) — — Net periodic pension benefit cost 27 640 583 Amount charged to subsidiaries under contractual agreements (15) (32) (26) Net periodic pension benefit cost less cost charged to subsidiaries 12 608 557 Amounts recognized in OCI are as follows: 2015 2016 2017 Actuarial (gain) losses recognized during the year due to: Experience adjustments (991) 70 163 Changes in demographic assumptions 137 140 — Changes in financial assumptions (812) 1,470 2,699 Effect of asset ceiling (357) — — Return on plan assets (excluding amount included in net interest expense) 1,837 (1,188) (1,708) Net (186) 492 1,154 The actuarial valuation for the defined benefit pension plan was performed based on the measurement date as of December 31, 2015, 2016 and 2017, with reports dated February 25, 2016, February 22, 2017 and February 27, 2018, respectively, by PT Towers Watson Purbajaga (“TWP”), an independent actuary in association with Willis Towers Watson (“WTW”) (formerly Towers Watson). The principal actuarial assumptions used by the independent actuary as of December 31, 2015, 2016 and 2017 are as follows: 2015 2016 2017 Discount rate 9.00 % 8.00 % 6.75 % Rate of compensation increases 8.00 % 8.00 % 8.00 % Indonesian mortality table ii. Based on the Company’s policy issued on June 7, 2017 regarding Pension Regulation by Dapen , the Company established additional benefit fund at maximum 10% of surplus of defined benefit plan, when FSR is above 105% and rate of return on investment is above actuarial discount rate of pension fund. The additional pension benefit obligation for the year ended December 31, 2017 is as follows: 2017 Additional pension benefit obligations at beginning of year — Charged to profit or loss: Service cost — Past service cost 657 Interest cost — Actuarial loss recognized in OCI 419 Additional pension benefit obligation at end of year 1,076 The components of additional pension benefit cost for the year ended December 31, 2017 is as follows: 2017 Service cost — Past service cost 657 Plan administration cost — Interest cost — Pension benefit cost 657 Amounts recognized in OCI is as follow: 2017 Actuarial losses recognized during the year due to: Experience adjustment — Changes in demographic assumption — Changes in financial assumption 419 Total 419 The actuarial valuation for the additional pension benefit plan was performed based on the measurement date as of December 31, 2017, with report dated February 27, 2018, by TWP, an independent actuary in association with WTW. The principal actuarial assumptions used by the independent actuary for the year ended December 31, 2017 is as follows: 2017 Rate of return on investment 9.50% - 10.25 % Discount rate 6.75 % Actuarial discount rate of pension fund 9.25% - 9.50 % Rate of compensation increases 8.00 % Indonesian mortality table b. Unfunded pension plan The Company sponsors unfunded defined benefit pension plans and a defined contribution pension plan for its employees. The defined contribution pension plan is provided to employees with permanent status hired on or after July 1, 2002. The plan is managed by Financial Institutions Pension Fund ( Dana Pensiun Lembaga Keuangan or “DPLK”). The Company’s contribution to DPLK is determined based on a certain percentage of the participants’ salaries and amounted to Rp9 billion and Rp10 billion for the years ended December 31, 2016 and 2017, respectively. Since 2007, the Company has provided pension benefit based on uniformization for both participants prior to and from April 20, 1992 effective for employees retiring beginning February 1, 2009. In 2010, the Company replaced the uniformization with Manfaat Pensiun Sekaligus (“MPS”). MPS is given to those employees reaching retirement age, upon death or upon becoming disabled starting from February 1, 2009. The Company also provides benefits to employees during a pre-retirement period in which they are inactive for 6 months prior to their normal retirement age of 56 years, known as pre-retirement benefits ( Masa Persiapan Pensiun or “MPP”). During the pre-retirement period, the employees still receive benefits provided to active employees, which include, but are not limited to, regular salary, health care, annual leave, bonus and other benefits. Since 2012, the Company has issued a new requirement for MPP effective for employees retiring since April 1, 2012, whereby the employee is required to file a request for MPP and if the employee does not file the request, such employee is required to work until the retirement date. The following table presents the changes in the unfunded projected pension benefit obligations for MPS and MPP for the years ended December 31, 2016 and 2017: 2016 2017 Unfunded projected pension benefit obligations at beginning of year 2,500 2,507 Charged to profit or loss: Service costs 64 51 Net interest costs 215 188 Actuarial losses recognized in OCI 119 100 Benefits paid by employer (391) (462) Unfunded projected pension benefit obligations at end of year 2,507 2,384 The components of total periodic pension benefit cost for the years ended December 31, 2015, 2016 and 2017 are as follows: 2015 2016 2017 Service costs 60 64 51 Net interest costs 191 215 188 Total periodic pension benefit cost 251 279 239 Amounts recognized in OCI are as follow: 2015 2016 2017 Actuarial (gain) losses recognized during the year due to: Experience adjustments (30) (9) 19 Changes in demographic assumptions 50 30 — Changes in financial assumptions 167 98 81 Net 187 119 100 The actuarial valuation for the defined benefit pension plan was performed, based on the measurement date as of December 31, 2015, 2016 and 2017, with reports dated February 25, 2016, February 22, 2017 and February 27, 2018, respectively, by TWP, an independent actuary in association with WTW. The principal actuarial assumptions used by the independent actuary for the years ended December 31, 2015, 2016 and 2017 are as follow: 2015 2016 2017 Discount rate 9.00 % 7.75% - 8.00% 6.00% - 6 .75% Rate of compensation increases varies 6.10% - 8.00% 6.10% - 8.00% Indonesian mortality table 2011 2011 2011 ii. Telkomsel Telkomsel sponsors a defined benefit pension plan to its employees. Under this plan, employees are entitled to pension benefits based on their latest basic salary or take-home pay and the number of years of their service. PT Asuransi Jiwasraya (“Jiwasraya”), a state-owned life insurance company, manages the plan under an annuity insurance contract. Until 2004, the employees contributed 5% of their monthly salaries to the plan and Telkomsel contributed any remaining amount required to fund the plan. Starting 2005, the entire contributions have been fully made by Telkomsel. Telkomsel’s contributions to Jiwasraya amounted to Rp83 billion and Rp131 billion for the years ended December 31, 2016 and 2017, respectively. The following table presents the changes in projected pension benefit obligation, changes in pension benefit plan assets, funded status of the pension plan and net amount recognized in the consolidated statement of financial position for the years ended December 31, 2016 and 2017, under Telkomsel’s defined benefit pension plan: 2016 2017 Changes in projected pension benefit obligation Projected pension benefit obligation at beginning of year 1,415 2,034 Charged to profit or loss: Service costs 107 149 Net interest costs 130 167 Actuarial losses recognized in OCI 392 584 Benefits paid (10) (6) Projected pension benefit obligation at end of year 2,034 2,928 Changes in pension benefit plan assets Fair value of plan assets at beginning of year 612 841 Interest income 56 69 Return on plan assets (excluding amount included in net interest expense) 100 54 Employer’s contributions 83 131 Benefits paid (10) (6) Fair value of plan assets at end of year 841 1,089 Funded status (1,193) (1,839) Pension benefit obligation at end of year 1,193 1,839 Movements of the pension benefit obligation during the years ended December 31, 2016 and 2017: 2016 2017 Pension benefit obligation at beginning of year 803 1,193 Periodic pension benefit cost 181 247 Actuarial losses recognized in OCI 392 584 Return on plan assets (excluding amount included in net interest expense) (100) (54) Employer’s contributions (83) (131) Pension benefit obligation at end of year 1,193 1,839 The components of the periodic pension benefit cost for the years ended December 31, 2015, 2016 and 2017 are as follow: 2015 2016 2017 Service costs 101 107 149 Net interest costs 78 74 98 Total 179 181 247 Amounts recognized in OCI are as follow: 2015 2016 2017 Actuarial (gain) losses recognized during the year due to: Experience adjustments (20) 32 (77) Changes in financial assumptions (44) 360 661 Return on plan assets (excluding amount included in net interest expense) 236 (100) (54) Net 172 292 530 The actuarial valuation for the defined benefit pension plan was performed based on the measurement date as of December 31, 2015, 2016 and 2017, with reports dated February 12, 2016, February 7, 2017 and February 8, 2018 respectively, by TWP, an independent actuary in association with WTW. The principal actuarial assumptions used by the independent actuary as of December 31, 2015, 2016 and 2017, are as follows: 2015 2016 2017 Discount rate 9.25 % 8.25 % 7.00 % Rate of compensation increases 8.00 % 8.00 % 8.00 % Indonesian mortality table b. Post-employment health care benefit cost The Company provides post-employment health care benefits to all of its employees hired before November 1, 1995 who have worked for the Company for 20 years or more when they retire, and to their eligible dependents. The requirement to work for 20 years does not apply to employees who retired prior to June 3, 1995. The employees hired by the Company starting from November 1, 1995 are no longer entitled to this plan. The plan is managed by Yayasan Kesehatan Telkom (“Yakes”). The defined contribution post-employment health care benefit plan is provided to employees with permanent status hired on or after November 1, 1995 or employees with terms of service less than 20 years at the time of retirement. The Company did not make contribution to the plan for the years ended December 31, 2016 and 2017. The following table presents the changes in projected post-employment health care benefit obligation, changes in post-employment health care benefit plan assets, funded status of the post-employment health care benefit plan and net amount recognized in the Company’s consolidated statement of financial position as of December 31, 2016 and 2017: 2016 2017 Changes in projected post-employment health care benefit obligation Projected post-employment health care benefit obligation at beginning of year 10,942 13,357 Charged to profit or loss: Service costs 9 — Interest costs 994 1,115 Actuarial losses recognized in OCI 1,828 1,460 Post-employment health care benefits paid (416) (484) Projected post-employment health care benefit obligation at end of year 13,357 15,448 Changes in post-employment health care plan assets Fair value of plan assets at beginning of year 10,824 11,765 Interest income 982 979 Return on plan assets (excluding amount included in net interest expense) 519 909 Post-employment health care benefits paid (416) (484) Plan administration costs (144) (140) Fair value of plan assets at end of year 11,765 13,029 Funded status (1,592) (2,419) Projected post-employment health care benefit obligation – net 1,592 2,419 As of December 31, 2016 and 2017, plan assets consist of: 2016 2017 Quoted in Quoted in active market Unquoted active market Unquoted Cash and cash equivalents 894 — 1,354 — Equity instruments: Manufacturing and consumer 754 — 835 — Finance industries 540 — 840 — Construction 351 — 254 — Infrastructure and telecommunication 245 — 350 — Wholesale 101 — 137 — Mining 27 — 65 — Other Industries: Services 17 — 38 — Agriculture 44 — 35 — Biotechnology and Pharma Industry 6 — 68 — Others 2 — 1 — Equity-based mutual funds 1,311 — 1,113 — Fixed income instruments: Fixed income mutual funds 7,241 — 7,642 — Unlisted shares: Private placement — 232 — 297 Total 11,533 232 12,732 297 Yakes plan assets also include Series B shares issued by the Company with fair value totalling Rp217 billion and Rp265 billion, representing 1.84% and 2.04% of total plan assets as of December 31, 2016 and 2017, respectively. The expected return is determined based on market expectation for the returns over the entire life of the obligation by considering the portfolio mix of the plan assets. The actual return on plan assets was Rp1,357 billion and Rp1,748 billion for the years ended December 31, 2016 and 2017, respectively. The movements of the projected post-employment health care benefit obligation for the years ended December 31, 2016 and 2017 are as follow: 2016 2017 Projected post-employment health care benefit obligation at beginning of year 118 1,592 Net periodic post-employment health care benefit costs 165 276 Actuarial losses recognized in OCI 1,828 1,460 Return on plan assets (excluding amount included in net interest expense) (519) (909) Projected post-employment health care benefit obligation at end of year 1,592 2,419 The components of net periodic post-employment health care benefit cost for the years ended December 31, 2015, 2016, and 2017 are as follow: 2015 2016 2017 Service costs 49 9 — Plan administration costs 131 144 140 Net interest costs 37 12 136 Periodic post-employment health care benefit cost 217 165 276 Amounts charged to subsidiaries under contractual agreements (1) (2) — Net periodic post-employment health care benefit cost less cost charged to subsidiaries 216 163 276 Amounts recognized in OCI are as follow: 2015 2016 2017 Actuarial (gain) losses recognized during the year due to: Experience adjustments (53) 26 (1,198) Changes in demographic assumptions 92 66 — Changes in financial assumptions (1,226) 1,736 2,658 Return on plan assets (excluding amount included in net interest expense) 647 (519) (909) Net (540) 1,309 551 The actuarial valuation for the post-employment health care benefits plan was performed based on the measurement date as of December 31, 2015, 2016 and 2017, with reports dated February 25, 2016, February 22, 2017 and February 27, 2018, respectively, by TWP, an independent actuary in association with WTW. The principal actuarial assumptions used by the independent actuary as of December 31, 2015, 2016 and 2017 are as follow: 2015 2016 2017 Discount rate 9.25 % 8.50 % 7.25 % Health care costs trend rate assumed for next year 7.00 % 7.00 % 7.00 % Ultimate health care costs trend rate 7.00 % 7.00 % 7.00 % Year that the rate reaches the ultimate trend rate Indonesian mortality table c. Other post-employment benefits cost The Company provides other post-employment benefits in the form of cash paid to employees on their retirement or termination. These benefits consist of final housing allowance ( Biaya Fasilitas Perumahan Terakhir or “BFPT”) and home passage leave ( Biaya Perjalanan Pensiun dan Purnabhakti or “BPP”). The movements of the unfunded projected other post-employment benefit obligations for the years ended December 31, 2016 and 2017 are as follow: 2016 2017 Projected other post-employment benefit obligations at beginning of year 497 502 Charged to profit or loss: Service costs 7 6 Net interest costs 41 36 Actuarial losses recognized in OCI 20 40 Benefits paid by employer (63) (74) Projected other post-employment benefit obligations at the end of year 502 510 The components of the projected other post-employment benefit cost for the years ended December 31, 2015, 2016 and 2017 are as follow: 2015 2016 2017 Service costs 8 7 6 Net interest costs 39 41 36 Total 47 48 42 Amounts recognized in OCI are as follow: 2015 2016 2017 Actuarial (gain) losses recognized during the year due to: Experience adjustments 20 2 10 Changes in demographic assumptions 0 — Changes in financial assumptions (9) 18 30 Net 11 20 40 The actuarial valuation for the other post-employment benefits plan was performed based on measurement date as of December 31, 2015, 2016 and 2017, with reports dated February 25, 2016, February 22, 2017 and February 27, 2018 respectively, by TWP, an independent actuary in association with WTW. The principal actuarial assumptions used by the independent actuary as of December 31, 2015, 2016 and 2017, are as follow: 2015 2016 2017 Discount rate 9.00 % 7.75 % 5.75 % Indonesian mortality table d. Obligation under the Labor Law Under Law No. 13 Year 2003, the Group is required to provide minimum pension benefits, if not covered yet by the sponsored pension plans, to its employees upon retirement. Total obligation recognized as of December 31, 2016 and 2017 amounted to Rp332 billion and Rp427 billion, respectively. The related employee benefits cost charged to expense amounted to Rp53 billion, Rp82 billion and Rp62 billion for the years ended December 31, 2015, 2016 and 2017, respectively (Note 25). The actuarial losses recognized in OCI amounted to Rp48 billion, Rp33 billion and Rp72 billion for the years ended December 31, 2015, 2016 and 2017, respectively. e. Maturity Profile of Defined Benefit Obligation (“DBO”) The timing of benefits payments and weighted average duration of DBO for 2017 are as follow: Expected Benefits Payment The Company Funded Post-employment Other post- Defined pension Additional pension health care employment Time Period benefit obligation benefit obligation Unfunded Telkomsel benefits benefits Within next 10 years 17,864 602 2,614 2,450 6,579 539 Within 10-20 years 21,667 937 261 7,997 9,995 124 Within 20-30 years 18,911 628 42 6,763 9,692 45 Within 30-40 years 12,971 72 10 1,509 3,710 2 Within 40-50 years 2,917 22 — — 343 — Within 50-60 years 182 17 — — 440 — Within 60-70 years 6 — — — 7 — Within 70-80 years 0 — — — — — Weighted average duration of DBO 9.52 years 4.4 years 11.77 years 17.64 years 3.62 years f. Sensitivity Analysis 1% change in discount rate and rate of compensation would have effect on DBO, as follows: Discount Rate Rate of Compensation 1% Increase 1% Decrease 1% Increase 1% Decrease Sensitivity Increase (decrease) in amounts Increase (decrease) in amounts Funded Defined pension benefit obligation (2,028) 2,409 397 (413) Additional pension benefit obligation (72) 83 N/A N/A Unfunded (60) 64 63 (63) Telkomsel (290) 331 170 (159) Post-employment health care benefits (2,197) 2,965 1,356 (1,150) Other post-employment benefits (17) 18 — — The sensitivity analysis has been determined based on a method that extrapolates the impact on DBO as a result of reasonable changes in key assumptions occurring at the end of the reporting period. The sensitivity results above determine the individual impact on the Plan’s DBO at the end of the year. In reality, the Plan is subject to multiple external experience items which may move the DBO in similar or opposite directions, and the Plan’s sensitivity to such changes can vary over time. There are no changes in the methods and assumptions used in preparing the sensitivity analysis from the previous period.

LSA PROVISIONS

LSA PROVISIONS	12 Months Ended
	Dec. 31, 2017
LSA PROVISIONS
LSA PROVISIONS	30. LSA PROVISIONS Telkomsel and Patrakom provide certain cash awards or certain number of days leave benefits to their employees based on the employees’ length of service requirements, including LSA and LSL. LSA are either paid at the time the employees reach certain years of employment, or at the time of termination. LSL are either certain number of days leave benefit or cash, subject to approval by management, provided to employees who meet the requisite number of years of service and reach a certain minimum age. The obligation with respect to these awards which was determined based on an actuarial valuation using the Projected Unit Credit method, amounted to Rp613 billion and Rp758 billion as of December 31, 2016 and 2017, respectively. The related benefit costs charged to expense amounted to Rp152 billion, Rp237 billion and Rp255 billion for the years ended December 31, 2015, 2016 and 2017, respectively (Note 25).

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	31. RELATED PARTY TRANSACTIONS a. Nature of relationships and accounts/transactions with related parties Details of the nature of relationships and accounts/transactions with significant related parties are as follows: Related parties Nature of relationships with related parties Nature of accounts/transactions The Government-Ministry of Finance Majority stockholder Internet and data service revenues, other telecommunication service revenues, operation and maintenance expense, finance income, finance costs and investment in financial instruments Government agencies Entities under common control Network service revenues, internet and data service revenues and other telecommunication revenues MoCI Entity under common control Concession fees, radio frequency usage charges, USO charges, telecommunication service revenues and operation and maintenance expenses Indosat Entity under common control Interconnection revenues, network service revenues, interconnection expenses, leased line expenses, operation and maintenance expenses PT Aplikanusa Lintasarta (“Lintasarta”) Entity under common control Network service revenues, leased lines expenses, and usage of communication network system expenses PT Perusahaan Listrik Negara (Persero) (“PLN”) Entity under common control Electricity expenses, finance income, finance costs and investment in financial instrument PT Pertamina (Persero) (“Pertamina”) Entity under common control Internet and data service revenues, other telecommunication service revenues PT Pegadaian (Persero) (“Pegadaian”) Entity under common control Internet and data service revenues, other telecommunication service revenues PT Garuda Indonesia (Persero) Tbk ("Garuda") Entity under common control Internet and data service revenues, other telecommunication service revenues PT Indonesia Comnet Plus (“ICON Plus”) Entity under common control Internet and data service revenues, other telecommunication service revenues, network service revenue, interconnection revenues, and interconnection expenses Badan Penyelenggara Jaminan Sosial (“BPJS”) Entity under common control Internet and data service revenues, other telecommunication service revenues and insurance expenses Related parties Nature of relationships with related parties Nature of accounts/transactions PT Asuransi Jasa Indonesia (Persero) (“Jasindo”) Entity under common control Satellite insurance expenses and vehicle insurance expenses INTI Entity under common control Purchase of property and equipment and construction service LEN Entity under common control Purchase of property and equipment and construction service State-owned banks Entities under common control Finance income and finance costs BNI Entity under common control Internet and data service revenues, other telecommunication service revenues, finance income and finance costs Bank Mandiri Entity under common control Internet and data service revenues, other telecommunication service revenues, finance income and finance costs BRI Entity under common control Internet and data service revenues, other telecommunication service revenues, finance income and finance costs PT Mandiri Manajemen Investasi Entity under common control Available-for-sale financial assets BJB Entity under common control Time deposits BTN Entity under common control Internet and data service revenues, other telecommunication service revenues, finance income and finance costs Bahana TCW Entity under common control Available-for-sale financial assets, bonds and notes PT Pos Indonesia (Persero) (“Pos Indonesia”) Entity under common control Internet and data service revenues, and other telecommunication revenues PT Semen Indonesia (Persero) Tbk (“Semen Indonesia”) Entity under common control Internet and data service revenues, and other telecommunication revenues PT Pelabuhan Indonesia (Persero) (“Pelindo”) Entity under common control Internet and data service revenues, and other telecommunication revenues PT Kimia Farma (Persero) Tbk (“Kimia Farma”) Entity under common control Internet and data service revenues, and other telecommunication revenues PT Asuransi Jiwasraya (“Jiwasraya”) Entity under common control Internet and data service revenues, and other telecommunication revenues PT Sarana Multi Infrastruktur (“SMI”) Entity under common control Finance costs Indonusa Associated company Network service revenues and data communication expenses ILCS Associated company CPE expenses and operation and maintenance expenses Teltranet Associated company Network service revenue, leased line and CPE expenses and operation and maintenance expenses Tiphone Associated company Distribution of SIM cards and pulse reload voucher Koperasi Pegawai Telkom (“Kopegtel”) Other related entity Installation services, leases of buildings expenses, lease of vehicles expenses, purchases of vehicles, and purchases of property and equipment and construction service, maintenance and cleaning service expenses, and Revenue Sharing Agreement (“RSA”) revenues Yakes Other related entity Medical expenses, internet and data service revenues and e-health revenues PT Poin Multi Media Nusantara (“POIN”) Other related entity Cost of sales of handset PT Perdana Mulia Makmur (“PMM”) Other related entity Cost of sales of handset PT Sandhy Putra Makmur (“SPM”) Other related entity Leases of buildings expenses, leases of vehicles expenses, purchase of property and equipment and construction services, utilities of maintenance and cleaning services Koperasi Pegawai Telkomsel (“Kisel”) Other related entity Internet and data service revenues, other telecommunication service revenues, leases of vehicles expenses, printing and distribution of customer bills expenses, collection fee, other services fee, distribution of SIM cards, and pulse reload voucher and purchase of property and equipment PT Graha Informatika Nusantara (“Gratika”) Other related entity Network service revenues, operation and maintenance expenses, purchase of property and equipment and construction services and distribution of SIM card and pulse reload voucher PT Pembangunan Telekomunikasi Indonesia (“Bangtelindo”) Other related entity Purchase of property and equipment and construction services PT Sarana Janesia Utama Other related entity Insurance expenses and professional fees Directors Key management personnel Honorarium and facilities Commissioners Supervisory personnel Honorarium and facilities The outstanding balances of trade receivables and payables at year-end are unsecured and interest free and settlement occurs in cash. There have been no guarantees provided or received for any related party receivables or payables. In 2017, the Group recorded impairment of receivables from related parties of Rp394 billion. Impairment assessment is undertaken each financial year through examining the current status of existing receivables and historical collection experience. b. Transactions with related parties The following are significant transactions with related parties: 2015 2016 2017 % of total % of total % of total Amount revenues Amount revenues Amount revenues REVENUES Majority Stockholder Ministry of Finance 206 0.20 207 0.18 280 0.22 Entities under common control Government agencies 1,650 1.61 2,279 1.96 2,568 2.00 Indosat 1,020 1.00 2,167 1.86 1,789 1.39 BRI 188 0.18 181 0.16 237 0.18 Bank Mandiri 151 0.15 161 0.14 157 0.12 BTN 41 0.04 107 0.09 129 0.10 Pegadaian 89 0.09 93 0.08 115 0.09 BNI 126 0.12 136 0.12 105 0.08 Lintasarta 82 0.08 99 0.09 97 0.08 Pertamina 99 0.10 64 0.06 94 0.07 ICON Plus 63 0.06 56 0.05 62 0.05 Garuda 77 0.08 75 0.06 55 0.04 Pos Indonesia — — — — 47 0.04 Pelindo 17 0.02 — — 40 0.03 Kimia Farma — — — — 36 0.03 Jiwasraya — — — — 35 0.03 Semen Indonesia — — — — 34 0.03 Others 422 0.41 806 0.70 387 0.29 Sub-total 4,025 3.94 6,224 5.37 5,987 4.65 Associated companies Indonusa 60 0.06 105 0.09 112 0.09 Teltranet — — 23 0.02 46 0.04 Others 43 0.04 70 0.06 20 0.02 Sub-total 103 0.10 198 0.17 178 0.15 Other related entities 58 0.06 253 0.22 315 0.25 Total 4,392 4.30 6,882 5.94 6,760 5.27 2015 2016 2017 % of total % of total % of total Amount expenses Amount expenses Amount expenses EXPENSES Majority Stockholder Ministry of Finance — — — — 12 0.01 Entities under common control MoCI 5,862 8.42 5,911 7.84 6,533 7.77 PLN 738 1.06 1,037 1.38 2,269 2.70 Indosat 978 1.40 939 1.25 890 1.06 Jasindo 256 0.37 267 0.35 168 0.20 BPJS 33 0.05 — — 49 0.06 Others 32 0.05 128 0.16 65 0.08 Sub-total 7,899 11.35 8,282 10.98 9,974 11.87 Associated companies Indonusa — — 145 0.19 264 0.31 Teltranet — — 49 0.06 123 0.15 ILCS — — 4 0.01 34 0.04 Others 9 0.01 34 0.04 0 0 Sub-total 9 0.01 232 0.30 421 0.50 Other related entities Kisel 748 1.07 771 1.02 813 0.97 Kopegtel 460 0.66 533 0.71 713 0.85 POIN 1,485 2.13 1,459 1.94 405 0.48 PMM — — — — 404 0.48 Yakes 174 0.25 192 0.25 139 0.17 Others 30 0.05 188 0.25 83 0.10 Sub-total 2,897 4.16 3,143 4.17 2,557 3.05 Total 10,805 15.52 11,657 15.45 12,964 15.43 2015 2016 2017 % of total % of total % of total Amount finance income Amount finance income Amount finance income FINANCE INCOME Majority stockholder Ministry of Finance 9 0.64 2 0.12 0 Entities under common control State-owned banks 830 58.99 895 52.16 863 60.18 Government agencies 11 0.78 34 1.98 34 2.37 Others 6 0.43 5 0.29 35 2.44 Total 856 60.84 936 54.55 932 64.99 2015 2016 2017 % of total % of total % of total Amount finance costs Amount finance costs Amount finance costs FINANCE COSTS Majority stockholder Ministry of Finance 76 3.06 64 2.28 54 1.95 Entities under common control State-owned banks 1,061 42.77 1,228 43.70 820 29.61 SMI — — — — 94 3.39 Total 1,137 45.83 1,292 45.98 968 34.95 2015 2016 2017 % of total % of total % of total Amount revenues Amount revenue Amount revenues DISTRIBUTION OF SIM CARD AND PULSE RELOAD VOUCHER Other related entities Kisel 3,866 3.77 4,600 3.95 4,181 3.26 Tiphone — — 3,441 2.96 3,888 3.03 Gratika 384 0.37 408 0.35 408 0.32 Total 4,250 4.14 8,449 7.26 8,477 6.61 2016 2017 % of total % of total Amount property and Amount property and PURCHASE OF PROPERTY AND EQUIPMENTS Entities under common control INTI 374 1.28 203 0.61 LEN 114 0.39 67 0.20 Others 39 0.13 31 0.09 Sub-total 527 1.80 301 0.90 Other related entities Kopegtel 198 0.68 130 0.39 Kisel 66 0.23 73 0.22 Bangtelindo 84 0.29 64 0.19 SPM 73 0.25 57 0.17 Others 45 0.16 58 0.18 Sub-total 466 1.61 382 1.15 Total 993 3.41 683 2.05 Presented below are balances of accounts with related parties: 2016 2017 % of total % of total Amount assets Amount assets a. Cash and cash equivalents (Note 4) 19,531 10.89 19,236 9.71 b. Other current financial assets (Note 5) 1,221 0.68 1,170 0.59 c. Trade receivables - net (Note 6) 1,488 0.83 1,864 0.94 d. Other current assets Entities under common control MoCI 3,056 1.70 3,485 1.76 Jasindo 22 0.01 45 0.02 Others 19 0.01 15 0.01 Sub-total 3,097 1.72 3,545 1.79 Other related entities Kisel 52 0.03 68 0.03 Sub-total 52 0.03 68 0.03 Total 3,149 1.75 3,613 1.82 e. Other non-current assets Entities under common control MoCI 320 0.18 2,019 1.02 Others 291 0.16 33 0.02 Sub-total 611 0.34 2,052 1.04 Other related entities 22 0.01 25 0.01 Total 633 0.35 2,077 1.05 2016 2017 % of total % of total Amount liabilities Amount liabilities f. Trade payables (Note 13) Majority stockholder Ministry of Finance — — 29 0.03 Entities under common control MoCI 1,288 1.74 1,561 1.81 Indosat 275 0.37 225 0.26 Others 910 1.22 108 0.12 Sub-total 2,473 3.33 1,894 2.19 Other related entities Kopegtel 170 0.23 206 0.24 Yakes 47 0.06 55 0.06 Kisel 18 0.02 53 0.06 Bangtelindo 26 0.04 36 0.04 SPM 26 0.04 36 0.04 Others 81 0.11 104 0.12 Sub-total 368 0.50 490 0.56 Associated companies 1 0.00 47 0.05 Total 2,842 3.83 2,460 2.83 2016 2017 % of total % of total Amount liabilities Amount liabilities g. Accrued expenses Majority stockholder Ministry of Finance 12 0.02 9 0.01 Entities under common control PLN 124 0.17 113 0.13 State-owned banks 52 0.07 22 0.03 Others 10 0.01 16 0.02 Sub-total 186 0.25 151 0.18 Other related entities 123 0.17 235 0.27 Total 321 0.44 395 0.46 h. Advances from customers Majority stockholder Ministry of Finance 19 0.03 19 0.02 Entity under common control PLN 12 0.02 11 0.01 Total 31 0.05 30 0.03 i. Short-term bank loans (Note 16) 143 0.19 1,297 1.50 j. Two-step loans (Note 17a) 1,292 1.74 1,098 1.27 k. Long-term bank loans (Note 17c) 6,325 8.54 7,895 9.14 l. Other borrowings (Note 17d) 697 0.94 1,295 1.50 c. Significant agreements with related parties i. The Government The Company obtained two-step loans from the Government (Note 17a). ii. Indosat The Company has an agreement with Indosat to provide international telecommunications services to the public. The Company has also entered into an interconnection agreement between the Company’s fixed line network (Public Switched Telephone Network or “PSTN”) and Indosat’s Global System for Mobile ("GSM”) cellular telecommunications network in connection with the implementation of Indosat Multimedia Mobile services and the settlement of related interconnection rights and obligations. The Company also has an agreement with Indosat for the interconnection of Indosat’s GSM mobile cellular telecommunications network with the Company’s PSTN, which enable each party’s customers to make domestic calls between Indosat’s GSM mobile network and the Company’s fixed line network, as well as allowing Indosat’s mobile customers to access the Company’s IDD service by dialing “007”. The Company has been handling customer billings and collections for Indosat. Indosat is gradually taking over the activities and performing its own direct billing and collection. The Company has received compensation from Indosat computed at 1% of the collections made by the Company starting from January 1, 1995, as well as the billing process expenses which are fixed at a certain amount per record. On December 11, 2008, the Company and Indosat agreed to implement IDD service charge tariff which already took into account the compensation for billing and collection. The agreement is valid and effective starting from January to December 2012, and can be applied until a new agreement becomes available. On December 28, 2006, the Company and Indosat signed amendments to the interconnection agreements for the fixed line networks (local, SLJJ and international) and mobile network for the implementation of the cost-based tariff obligations under the MoCI Regulation No.8/Year 2006. These amendments took effect starting on January 1, 2007. Telkomsel also entered into an agreement with Indosat for the provision of international telecommunications services to its GSM mobile cellular customers. The Company provides leased lines to Indosat and its subsidiaries, namely PT Indosat Mega Media and Lintasarta. The leased lines can be used by these companies for telephone, telegraph, data, telex, facsimile or other telecommunication services. iii. Others The Company has entered into agreements with CSM and Gratika for the utilization of the Company’s satellite transponders or frequency channels of communication satellite and leased lines. Kisel is a co-operative that was established by Telkomsel’s employees to engage in car rental services, printing and distribution of customer bills, collection and other services principally for the benefit of Telkomsel. Telkomsel also has dealership agreements with Kisel for distribution of SIM cards and pulse reload vouchers. d. Remuneration of key management and supervisory personnel Key management personnel consists of the Directors of the Company and supervisory personnel consists of Board of Commissioners. The Company provides remuneration in the form of salaries/honorarium and facilities to support the governance and oversight duties of the Board of Commissioners and the leadership and management duties of the Board of Directors. The total of such remuneration is as follows: 2015 2016 2017 % of total % of total % of total Amount expenses Amount expenses Amount expenses Board of Directors 168 0.24 % 427 0.57 % 175 0.21 % Board of Commissioners 64 0.09 % 121 0.16 % 65 0.08 % The amounts disclosed in the table are the amounts recognized as an expense during the reporting periods.

OPERATING SEGMENT

OPERATING SEGMENT	12 Months Ended
	Dec. 31, 2017
OPERATING SEGMENT
OPERATING SEGMENT	32. OPERATING SEGMENT In 2017, management rearranged the Group's business portfolios from a customer-centric approach to a Customer Facing Unit ("CFU") approach that allow the Group to focus on more specific customer markets. This was followed by a change in the Group's organizational structure to accommodate decision making and assessing performance based on the CFU approach. The change in the way of managing the Company's business portfolios and the change in the Company's organizational structure led the Board of Directors, as the Company's CODM, to change the presentation of the Group's segment information previously presented in the consolidated financial statements for the years ended December 31, 2016. Accordingly, the segment financial information in the consolidated financial statements for the years ended December 31, 2015 and December 31, 2016 were restated to conform with the presentation of segment information in the consolidated financial statements for the years ended December 31, 2017. The Group has four primary reportable segments, namely mobile, consumer, enterprise, and WIB. The mobile segment provides mobile voice, SMS, value added services and mobile broadband. The consumer segment provides fixed wireline telecommunications services, pay TV, data, internet and other telecommunication services to home customers. The enterprise segment provides end-to-end solution to corporate and institutions. The WIB segment provides interconnection services, leased lines, satellite, VSAT, broadband access, information technology services, data and internet services to Other Licensed Operator companies and institutions. Other segment represents Digital Service Operating Segment that does not meet the disclosure requirements for a reportable segment. No Operating Segments have been aggregated to form the reportable segments. Management monitors the operating results of the business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss and is measured on the basis of Indonesian Financial Accounting Standards which differ from IFRS primarily in the accounting for land rights. However, the financing activities and income taxes are managed on a group basis and not separately monitored and allocated to operating segments. Segment revenues and expenses include transactions between operating segments and are accounted at prices that management believes represent market prices. 2015 Total Adjustments & Total Mobile Consumer Enterprise WIB Others Segment eliminations consolidated Segment results Revenues External revenues 71,203 8,936 16,818 5,603 122 102,682 (212) 102,470 Inter-segment revenues 4,847 2,319 4,276 11,270 — 22,712 (22,712) — Total segment revenues 76,050 11,255 21,094 16,873 122 125,394 (22,924) 102,470 Expenses External expenses (36,461) (9,988) (14,398) (8,957) (243) (70,047) (54) (70,101) Inter-segment expenses (10,483) (2,910) (4,633) (4,991) (23,017) 23,017 — Total segment expenses (46,944) (12,898) (19,031) (13,948) (243) (93,064) 22,963 (70,101) Segment results 29,106 (1,643) 2,063 2,925 (121) 32,330 39 32,369 Other information Capital expenditures (11,564) (7,604) (3,061) (3,982) — (26,211) (190) (26,401) Depreciation and amortization (12,978) (2,500) (1,296) (1,893) (13) (18,680) 108 (18,572) Provision recognized in current period (136) (226) (611) (33) — (1,006) (4) (1,010) 2016 Total Adjustments & Total Mobile Consumer Enterprise WIB Others Segment eliminations consolidated Segment results Revenues External revenues 83,998 10,410 15,816 5,866 19 116,109 224 116,333 Inter-segment revenues 2,724 1,877 12,877 14,451 209 32,138 (32,138) — Total segment revenues 86,722 12,287 28,693 20,317 228 148,247 (31,914) 116,333 Expenses External expenses (37,814) (11,024) (17,813) (10,451) (417) (77,519) 358 (77,161) Inter-segment expenses (12,547) (2,793) (9,647) (4,805) (12) (29,804) 29,804 — Total segment expenses (50,361) (13,817) (27,460) (15,256) (429) (107,323) 30,162 (77,161) Segment results 36,361 (1,530) 1,233 5,061 (201) 40,924 (1,752) 39,172 Other information Capital expenditures (12,568) (7,085) (3,036) (5,729) (1) (28,419) (780) (29,199) Depreciation and amortization (12,808) (2,881) (1,386) (1,715) (19) (18,809) 253 (18,556) Provision recognized in current period (221) (392) 119 (238) (1) (733) (10) (743) 2017 Total Adjustments & Total Mobile Consumer Enterprise WIB Others Segment eliminations consolidated Segment results Revenues External revenues 90,073 11,105 19,130 7,439 126 127,873 383 128,256 Inter-segment revenues 3,086 287 16,801 15,305 602 36,081 (36,081) — Total segment revenues 93,159 11,392 35,931 22,744 728 163,954 (35,698) 128,256 Expenses External expenses (39,452) (10,360) (20,627) (12,333) (979) (83,751) (603) (84,354) Inter-segment expenses (14,382) (1,563) (15,053) (5,611) (70) (36,679) 36,679 — Total segment expenses (53,834) (11,923) (35,680) (17,944) (1,049) (120,430) 36,076 (84,354) Segment results 39,325 (531) 251 4,800 (321) 43,524 378 43,902 Other information Capital expenditures (15,134) (6,544) (3,637) (7,120) (11) (32,446) (708) (33,154) Depreciation and amortization (13,560) (2,839) (2,136) (2,382) (22) (20,939) 462 (20,477) Provision recognized in current period (291) (385) (668) (127) (2) (1,473) (21) (1,494) Adjustments and eliminations: 2015 2016 2017 Segment results 32,330 40,924 43,524 Operating loss of operating business (194) (339) (786) Other eliminations and adjustments 282 (1,390) 1,195 IFRS reconciliation (49) (23) (31) Consolidated operating income 32,369 39,172 43,902 Geographic information: 2015 2016 2017 External revenues Indonesia 100,456 114,093 125,970 Foreign countries 2,014 2,240 2,286 Total 102,470 116,333 128,256 The revenue information above is based on the location of the customers. There is no revenue from major customer which exceeds 10% of total revenues for the year ended December 31, 2017. 2015 2016 2017 Non-current operating assets Indonesia 105,116 114,948 130,169 Foreign countries 1,395 2,371 3,233 Total 106,511 117,319 133,402 Non-current operating assets for this purpose consist of property and equipment and intangible assets.

SIGNIFICANT COMMITMENTS AND AGR

SIGNIFICANT COMMITMENTS AND AGREEMENTS	12 Months Ended
	Dec. 31, 2017
SIGNIFICANT COMMITMENTS AND AGREEMENTS
SIGNIFICANT COMMITMENTS AND AGREEMENTS	33. SIGNIFICANT COMMITMENTS AND AGREEMENTS a. Capital expenditures As of December 31, 2017, capital expenditures committed under the contractual arrangements, principally relating to procurement and installation of data, internet and information technology, cellular, transmission equipment and cable network are as follows: Amounts in foreign currencies Equivalent in Currencies (in millions) Rupiah Rupiah — 6,737 U.S. dollar 192 2,604 Euro 0.21 3 Total 9,344 The above balance includes the following significant agreements: (i) The Company Contracting parties Initial date of agreement Significant provisions of the agreement The Company and Consortium NEC Corporation and PT NEC Indonesia May 28, 2013 Procurement agreement of Sulawesi Maluku Papua Cable System (“SMPCS”) package-2 The Company and PT Industri Telekomunikasi Indonesia May 5, 2014 Procurement and installation agreement of Outside Plant Fiber Optic ("OSP-FO") access The Company and PT Lintas Teknologi Indonesia November 17, 2015 Procurement and installation agreement of Dual Wavelength Division Multiplexing ("DWDM") Platform ALCATEL The Company and PT Datacomm Diangraha November 20, 2015 Procurement and installation agreement of Metro Ethernet Platform ALU The Company and PT Sisindokom Lintas Buana November 23, 2015 Procurement and installation agreement of Expand Provider Edge Virtual Private Network (“PE-VPN”) Cisco The Company and Space System/Loral, LLC February 29, 2016 Procurement of Telkom 4 Satellite System The Company and NEC Corporation May 12, 2016 Procurement and installation agreement of Sistem Komunikasi Kabel Laut ("SKKL”) Indonesia Global Gateway The Company and NEC Corporation July 18, 2016 Procurement and installation agreement of Radio IP Backhaul Node-B Telkomsel Platform NEC The Company and PT Huawei Tech Investment October 10, 2016 Procurement and installation agreement of 10 Gigabyte Capable Passive Optical Network (“XGPON”) Platform Huawei The Company and PT Huawei Tech Investment November 25, 2016 Procurement and installation agreement of DWDM Platform Huawei The Company and PT Fiberhome Technologies Indonesia and PT Abhimata Citra Abadi December 6, 2016 Procurement and installation agreement of XGPON Platform Fiberhome The Company and PT ZTE Indonesia May 31, 2017 Procurement agreement for Set Top Box (“STB”) Platform ZTE The Company and PT Asuransi Jasa Indonesia October 31, 2017 Procurement agreement for Telkom 4 Satellite Launch Insurance Services The Company and PT ZTE Indonesia November 1, 2017 Procurement and installation agreement of STB 4K and Optical Network Terminal (“ONT”) Enterprise Platform ZTE The Company and Consortium Bisnis Submarine Cable November 10, 2017 Procurement and installation agreement of SKKL Sabang-Lhoksemawe-Medan The Company and PT ZTE Indonesia December 22, 2017 Procurement for ONT Retail Platform ZTE The Company and PT Lancs Arche Consumma December 22, 2017 Procurement and installation agreement of Expand Capacity of Network Capacity DWDM Platform Coriant for NARU 2017 (ii) Telkomsel Contracting parties Initial date of agreement Significant provisions of the agreement Telkomsel, PT Ericsson Indonesia, Ericsson AB, PT Nokia Siemens Networks, NSN Oy and Nokia Siemens Network GmbH & Co. KG April 17, 2008 The combined 2G and 3G CS Core Network Rollout Agreement Telkomsel, PT Ericsson Indonesia and PT Nokia Siemens Networks April 17, 2008 Technical Service Agreement (“TSA”) for combined 2G and 3G CS Core Network Telkomsel, PT Ericsson Indonesia, Ericsson AB, PT Nokia Siemens Networks, NSN Oy, Huawei International Pte. Ltd., PT Huawei and PT ZTE Indonesia March and June 2009 2G BSS and 3G UTRAN Rollout agreement for the provision of 2G GSM BSS and 3G UMTS Radio Access Network Telkomsel, PT Dimension Data Indonesia and PT Huawei February 3, 2010 Maintenance and Procurement of Equipment and Related Service Agreement for Next Generation Convergence Core Transport Rollout and Technical Support Telkomsel, Amdocs Software Solutions Limited Liability Company and PT Application Solutions February 8, 2010 Online Charging System (“OCS”) and Service Control Points (“SCP”) System Solution Development Agreement Telkomsel and PT Application Solutions February 8, 2010 Technical Support Agreement to provide technical support services for the OCS and SCP Telkomsel, Amdocs Software Solutions Limited Liability Company and PT Application Solutions July 5, 2011 Development and Rollout agreement for Customer Relationship Management and Contact Center Solutions Telkomsel and PT Huawei March 25, 2013 Technical Support Agreement for the procurement of Gateway GPRS Support Node (“GGSN”) Service Complex Telkomsel and Wipro Limited, Wipro Singapore Pte. Ltd. and PT WT Indonesia April 23, 2013 Development and procurement of Operational and Strategic Decision Support System (“OSDSS”) Solution Agreement Telkomsel and PT Ericsson Indonesia October 22, 2013 Procurement of GGSN Service Complex Rollout Agreement Telkomsel and PT Dimension Data Indonesia May 25, 2016 Maintenance and Procurement of Equipment and Related Service Agreement for Next Generation Convergence RAN Transport Rollout b. Borrowings and other credit facilities (i) As of December 31, 2017, the Company has bank guarantee facilities for tender bond, performance bond, maintenance bond, deposit guarantee and advance payment bond for various projects of the Company, as follows: Facility utilized Original currency Rupiah Lenders Total facility Maturity Currency (in millions) equivalent BRI 500 March 14, 2018 Rp — 191 BNI 500 March 31, 2018 Rp — 305 US$ 0 1 Bank Mandiri 500 December 23, 2019 Rp — 390 US$ 0 1 Total 1,500 888 (ii) Telkomsel has US$3 million bond, bank guarantee and standby letter of credit facility with SCB, Jakarta. The facilities will expire on July 31, 2018. Telkomsel has issued a bank guarantee amounting to Rp20 billion (equivalent to US$1.5 million) as a frequency performance bond valid until March 24, 2016. As the date of approval and authorization for the issuance of these financial statements the bank guarantee is not extended. Telkomsel has a Rp500 billion bank guarantee facility with BRI. The facility will expire on March 25, 2019. Under this facility, as of December 31, 2017, Telkomsel has issued a bank guarantee amounting to Rp472 billion (equivalent to US$35 million) as payment commitment guarantee for annual right of usage fee valid until April 1, 2018 and Rp20 billion (equivalent to US$1.5 million) as frequency performance bond valid until May 31, 2018 (Note 33c.i). Telkomsel has a Rp150 billion bank guarantee facility with BCA. The facility will expire on April 15, 2018. Telkomsel also has a Rp2.1 trillion bank guarantee facility with BNI. The facility will expire on December 11, 2018. Telkomsel used this facility to replace the time deposits which were pledged as collateral for bank guarantees required for the USO program amounting to Rp52.2 billion (Note 33c.iii) and for surety bond of 2.3 GHz radio frequency amounting to Rp1.03 trillion (Note 33c.i) (iii) TII has a US$15 million bank guarantee from Bank Mandiri and has been renewed in accordance with amendment V (five) on December 18, 2017 with a maximum credit limit of US$10 million. The facility will expire on December 18, 2018. (iv) On December 31, 2017, Sigma has a Rp350 billion bank guarantee from BNI. c. Others (i) Radio Frequency Usage Based on Decree No. 8 dated November 2, 2015 of the Government of the Republic of Indonesia which replaced Decree No. 76 dated December 15, 2010, Telkomsel is required to pay the annual frequency usage fees for the 800 MHz, 900 MHz and 1800 MHz bandwidths using the formula set out in the decree. As an implementation of the above decree, the Company and Telkomsel paid annual frequency usage fees since 2010. In 2017, the Government through the MoCI established Telkomsel as the winner of the spectrum auction for a frequency of 2.3 GHz as wide as 30 MHz, at a price of Rp1.01 trillion. Based on Decision Letter No. 1987 Year 2017 dated November 15, 2017, which amended Decree No. 42 Year 2014 dated January 29, 2014, whereby the MoCI granted Telkomsel the rights to provide: (i) Mobile telecommunication services with radio frequency bandwidth in the 800 MHz, 900 MHz, 1800 MHz, 2.1 GHz and 2.3 GHz; and (ii) Basic telecommunication services. With reference to Decision Letters No. 268/KEP/M.KOMINFO/9/2009, No. 509 Year 2016 and No. 1896 year 2017 of the MoCI, Telkomsel is required, among other things, to: 1. Pay an annual right of usage ( Biaya Hak Penyelenggaraan ("BHP")) over the license term (10 years) as set forth in the decision letters. The BHP is payable upon receipt of Surat Pemberitahuan Pembayaran (notification letter) from the DGPI. The BHP fee is payable annually up to the expiry period of the license. 2. Issue a performance bond each year amounting to Rp20 billion for spectrum 2.1 GHz and a surety bond each year amounting Rp1.03 trillion for spectrum 2.3 GHz (Note 33b.ii). Conditional Business Transfer Agreement (“CBTA”) In order to maximize business opportunities within the group synergy, the Company restructured its fixed wireless business unit by transferring its fixed wireless business and subscribers to Telkomsel. On June 27, 2014, the Company signed a CBTA with Telkomsel to transfer such business and subscribers to Telkomsel (Notes 5 and 10b). Based on Decision Letter No. 934 dated September 26, 2014, the MoCI approved the transfer of the Company’s frequency usage license on radio frequency spectrum of 800 MHz, specifically on spectrum of 880 - 887.5 MHz paired with 925 - 932.5 MHz, to Telkomsel. Telkomsel can use the radio frequency spectrum since the date the Decision Letter was issued. During the transition period, the Company is still able to use the radio frequency spectrum of 880 - 887.5 MHz paired with 925 - 932.5 MHz at the latest until December 14, 2014. Based on MoCI Decision Letter No. 807/KOMINFO/OJ-SOPI.4/SP.03.03/10/2016 dated October 13, 2016, the migration process of frequency spectrum of 800 MHz has been completed and Telkomsel is able to use the frequency spectrum nationwide. Accordingly, the Company and Telkomsel agreed that the CBTA has been completed on October 21, 2016. (ii) Operating lease commitments The Group entered into non-cancelable lease agreements with both third and related parties. The lease agreements cover leased lines, telecommunication equipment, land and building with terms ranging from 1 to 10 years and with expiry dates between 2018 and 2027. Periods may be extended based on the agreement by both parties. Minimum lease payments charged to profit or loss in 2017 amounted to Rp3,814 billion. Future minimum lease payments/receivables under non-cancelable operating lease agreements as of December 31, 2017 are as follow: Less than More than Total 1 year 1 ‑ 5 years 5 years As lessee 31,218 4,038 15,915 11,265 As lessor 2,362 737 1,475 150 In connection with the restructuring of its fixed wireless business (Note 33c.i), the Company is undertaking a negotiation to early terminate its operating lease arrangements, and has recorded provisions for early termination amounting to Rp666 billion and Rp202 billion which are presented as “Other Expense” in 2015 and 2016, respectively, outstanding liabilities balance of operating lease agreements due to early termination amounted to Rp300 billion has been fully paid in 2017. (iii) Service Concession Arrangement The MoCI issued Regulation No. 17 year 2016 dated September 26, 2016 which replaced Decree No. 45 year 2012 and other previous regulations regarding policies underlying the USO program. The regulation requires telecommunications operators in Indonesia to contribute 1.25% of gross revenues (with due consideration for bad debts and/or interconnection charges and/or connection charges and/or the exclusion of certain revenues that are not considered as part of gross revenues as a basis to calculate the USO charged) for USO development. Subsequently, Decree No. 17 year 2016 dated September 26, 2016 was replaced by Decree No. 19 year 2016 which was effective from November 8, 2016. The latest Decree stipulates, among other things, the USO charged was effective for fiscal year 2016 and thereafter. Based on MoCI Regulation No. 25 year 2015 dated June 30, 2015, it is stipulated that, among others, in providing telecommunication access and services in rural areas (USO Program), the provider is determined through a selection process by Balai Penyedia dan Pengelola Pembiayaan Telekomunikasi dan Informatika (“BPPPTI”). BPPPTI replaced Balai Telekomunikasi dan Informatika Pedesaan (“BTIP”) based on Decree No. 18/PER/M.KOMINFO/11/2010 dated November 19, 2010 of MoCI. a. The Company On March 12, 2010, the Company was selected in a tender by the Government through BTIP to provide internet access service centers for USO sub-districts for a total amount of Rp322 billion, covering Nanggroe Aceh Darussalam, North Sumatra, North Sulawesi, Gorontalo, Central Sulawesi, West Sulawesi, South Sulawesi and South East Sulawesi. On December 23, 2010, the Company was selected in a tender by the Government through BPPPTI to provide mobile internet access service centers for USO sub-districts for a total amount of Rp528 billion, covering Jambi, Riau, Kepulauan Riau, North Sulawesi, Central Sulawesi, Gorontalo, West Sulawesi, South East Sulawesi, Central Kalimantan, South Sulawesi, Papua and West Irian Jaya. In 2015, the program was ceased. On September 8, 2015, the Company filed an arbitration claim to the Indonesia National Board of Arbitration (“BANI”) for the settlement of the outstanding receivables of USO-PLIK and USO-MPLIK. On September 22, 2016, BANI decided that BPPPTI should pay the underpayment to the Company for USO-PLIK and USO-MPLIK project amounting to Rp127 billion and Rp342 billion, respectively. b. Telkomsel On December 27, 2011, Telkomsel (on behalf of Konsorsium Telkomsel, a consortium which was established with Dayamitra on December 9, 2011) was selected by BPPPTI as a provider of the USO Program in the border areas for all packages (package 1 ‑ 13) with a total price of Rp830 billion. On such date, Telkomsel was also selected by BPPPTI as a provider of the USO Program (Upgrading) of “Desa Pinter” or “Desa Punya Internet” for packages 1, 2 and 3 with a total price of Rp261 billion. In 2015, the Program was ceased. In January 2016, Telkomsel filed an arbitration claim to BANI for the settlement of the outstanding receivables of USO Programs. On June 22, 2017, Telkomsel received a decision letter from BANI No.792/1/ARB-BANI/2016 requesting BPPPTI to pay compensation to Telkomsel amounting to Rp217 billion, and as of the date of the issuance of these consolidated financial statements, Telkomsel has received the payment from BPPPTI amounting to Rp83 billion. As of December 31, 2016 and 2017, Telkomsel’s net carrying amount of trade receivables for the USO programs which are measured at amortized cost using the effective interest method amounted to Rp178 billion and Rp115 billion, respectively.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2017
CONTINGENCIES
CONTINGENCIES	34. CONTINGENCIES The Company, Telkomsel and seven other local operators are being investigated by The Commission for the Supervision of Business Competition ( Komisi Pengawasan Persaingan Usaha or “KPPU”) for allegations of SMS cartel practices. On June 17, 2008, in case No. 26/KPPU-L/2007, the Company, Telkomsel and seven other local operators were investigated. As a result of the investigations, KPPU stated that the Company, Telkomsel and five other local operators had violated Law No. 5 year 1999 article 5 and charged the Company and Telkomsel the amounts of Rp18 billion and Rp25 billion, respectively. Management believes that there are no such cartel practices that led to a breach of prevailing regulations. Accordingly, the Company and Telkomsel filed an appeal with the Bandung District Court and South Jakarta District Court on July 14, 2008 and July 11, 2008, respectively. Seven other local operators also filed an appeal in various courts. In relation to the case, the KPPU requested the SC to consolidate the cases into the Central Jakarta District Court. Based on the SC’s decision letter dated April 12, 2011, the SC appointed the Central Jakarta District Court to investigate and resolve the case. On May 27, 2015, the Central Jakarta District Court in case No. 03/KPPU/208/PN.JKT.PST decided that the Company, Telkomsel and seven other local operators won the case. On July 23, 2015, KPPU filed an appeal to the SC regarding the case of SMS cartel practices. On February 29, 2016, the SC in case No. 9 K/Pdt.Sus-KPPU/2016 decided on the case in favor of KPPU, therefore the Company and Telkomsel have to pay the penalty charged by KPPU amounting to Rp18 billion and Rp25 billion, respectively. The Company and Telkomsel have paid the penalty to the treasury fund in January 2017.

FINANCIAL RISK MANAGEMENT

FINANCIAL RISK MANAGEMENT	12 Months Ended
	Dec. 31, 2017
FINANCIAL RISK MANAGEMENT
FINANCIAL RISK MANAGEMENT	35. FINANCIAL RISK MANAGEMENT 1. Financial assets and financial liabilities a. Classification i. Financial assets 2016 2017 Loans and receivables Cash and cash equivalents 29,767 25,145 Trade and other receivables, net 7,900 9,564 Other current financial assets 313 1,005 Other non-current assets 210 183 Available-for-sale financial assets Available-for-sale investments 1,158 1,541 Total financial assets 39,348 37,438 ii. Financial liabilities 2016 2017 Financial liabilities measured at amortized cost Trade and other payables 13,690 15,791 Accrued expenses 11,283 12,630 Interest-bearing loans and other borrowings Short-term bank loans 911 2,289 Two-step loans 1,292 1,098 Bonds and notes 9,323 8,982 Long-term bank loans 15,566 18,004 Obligations under finance leases 4,010 3,804 Other borrowings 697 1,295 Other liabilities — 296 Total financial liabilities 56,772 64,189 b. Fair values Fair value measurement at reporting date using Quoted prices in active markets for Significant identical assets or Significant other unobservable liabilities observable inputs inputs 2016 Carrying value Fair value (level 1) (level 2) (level 3) Financial assets measured at fair value Available-for-sale investments 1,158 1,158 1,058 100 — Financial liabilities for which fair values are disclosed Interest-bearing loans and other borrowings Two-step loans 1,292 1,312 — — 1,312 Bonds and notes 9,323 9,684 9,342 — 342 Long-term bank loans 15,566 15,404 — — 15,404 Obligations under finance leases 4,010 4,010 — — 4,010 Other borrowings 697 689 — — 689 Total 30,888 31,099 9,342 — 21,757 Fair value measurement at reporting date using Quoted prices in active markets for Significant identical assets or Significant other unobservable liabilities observable inputs inputs 2017 Carrying value Fair value (level 1) (level 2) (level 3) Financial assets measured at fair value Available-for-sale investments 1,541 1,541 1,151 17 373 1,541 1,541 1,151 17 373 Financial liabilities for which fair values are disclosed Interest-bearing loans and other borrowings Two-step loans 1,098 1,111 — — 1,111 Bonds and notes 8,982 10,051 10,051 — — Long-term bank loans 18,004 18,126 — — 18,126 Obligations under finance leases 3,804 3,804 — — 3,804 Other borrowings 1,295 1,365 — — 1,365 Other liabilities 296 296 — — 296 Total 33,479 34,753 10,051 — 24,702 There is no gain or loss on fair value measurement recognized in consolidated statements of profit or loss and other comprehensive income in 2017 for investment classified as level 3. There is no movement between fair value hierarchy during 2017. c. Fair value measurement Fair value is the amount for which an asset could be exchanged, or a liability settled, between parties in an arm's length transaction. The fair values of short-term financial assets and financial liabilities with maturities of one year or less (cash and cash equivalents, trade and other receivables, other current financial assets, trade and other payables, accrued expenses, and short-term bank loans) and other non-current assets are considered to approximate their carrying amounts as the impact of discounting is not significant. The fair values of long-term financial assets and financial liabilities (other non-current assets (long-term trade receivables and restricted cash) and liabilities) approximate their carrying amounts as the impact of discounting is not significant. The Group determined the fair value measurement for disclosure purposes of each class of financial assets and financial liabilities based on the following methods and assumptions: (i) available-for-sale investments primarily consist of stocks, mutual funds, corporate and government bonds and convertible bonds. Stocks and mutual funds actively traded in an established market are stated at fair value using quoted market price or, if unquoted, determined using a valuation technique. The fair value of convertible bonds are determined using valuation technique. Corporate and government bonds are stated at fair value by reference to prices of similar securities at the reporting date; (ii) the fair values of long-term financial liabilities are estimated by discounting the future contractual cash flows of each liability at rates offered to the Group for similar liabilities of comparable maturities by the bankers of the Group, except for bonds which are based on market price. The fair value estimates are inherently judgmental and involve various limitations, including: a. fair values presented do not take into consideration the effect of future currency fluctuations. b. estimated fair values are not necessarily indicative of the amounts that the Group would record upon disposal/termination of the financial assets and liabilities. 2. Financial risk management The Group’s activities expose it to a variety of financial risks such as market risks (including foreign exchange risk, market price risk and interest rate risk), credit risk and liquidity risk. Overall, the Group’s financial risk management program is intended to minimize losses on the financial assets and financial liabilities arising from fluctuation of foreign currency exchange rates and the fluctuation of interest rates. Management has a written policy on foreign currency risk management mainly on time deposit placements and hedging to cover foreign currency risk exposures for periods ranging from 3 up to 12 months. Financial risk management is carried out by the Corporate Finance and Financial Policy unit under policies approved by the Board of Directors. The Corporate Finance and Financial Policy unit identifies, evaluates and hedges financial risks. a. Foreign exchange risk The Group is exposed to foreign exchange risk on sales, purchases and borrowings that are denominated in foreign currencies. The foreign currency denominated transactions are primarily in U.S. dollar and Japanese yen. The Group’s exposures to other foreign exchange rates are not material. Increasing risks of foreign currency exchange rates on the obligations of the Group are expected to be partly offset by the effects of the exchange rates on time deposits and receivables in foreign currencies that are equal to at least 25% of the outstanding current foreign currency liabilities. The following table presents the Group’s financial assets and financial liabilities exposure to foreign currency risk: 2016 2017 U.S. dollar Japanese yen U.S. dollar Japanese yen (in millions) (in millions) (in millions) (in millions) Financial assets 324 6 261 7 Financial liabilities (272) (6,169) (304) (5,413) Net exposure 52 (6,163) (43) (5,406) Sensitivity analysis A strengthening of the U.S. dollar and Japanese yen, as indicated below, against the rupiah at December 31, 2017 would have decreased equity and profit or loss by the amounts shown below. This analysis is based on foreign currency exchange rate variances that the Group considered to be reasonably possible at the reporting date. The analysis assumes that all other variables, in particular interest rates, remain constant. Equity/profit (loss) December 31, 2017 U.S. dollar (1% strengthening) (6) Japanese yen (5% strengthening) (33) A weakening of the U.S. dollar and Japanese yen against the rupiah at December 31, 2017 would have had an equal but opposite effect on the above currencies at the amounts shown above, on the basis that all other variables remain constant. b. Market price risk The Group is exposed to changes in debt and equity market prices related to available-for-sale investments carried at fair value. Gains arising from changes in the fair value of available-for-sale investments are recognized in the consolidated statements of profit or loss and other comprehensive income. The performance of the Group’s available-for-sale investments is monitored periodically, together with a regular assessment of their relevance to the Group’s long-term strategic plans. As of December 31, 2017, management considered the price risk for the Group’s available-for-sale investments to be immaterial in terms of the possible impact on profit or loss and total equity from a reasonably possible change in fair value. c. Interest rate risk Interest rate fluctuation is monitored to minimize any negative impact to financial performance. Borrowings at variable interest rates expose the Group to interest rate risk (Notes 16 and 17). To measure market risk pertaining to fluctuations in interest rates, the Group primarily uses interest margin and maturity profile of the financial assets and liabilities based on changing schedule of the interest rate. At reporting date, the interest rate profile of the Group’s interest-bearing borrowings was as follows: 2016 2017 Fixed rate borrowings (16,383) (14,281) Variable rate borrowings (15,416) (21,191) Sensitivity analysis for variable rate borrowings As of December 31, 2017, a decrease (increase) by 25 basis points in interest rates of variable rate borrowings would have increased (decreased) equity and profit or loss by Rp53 billion, respectively. The analysis assumes that all other variables, in particular foreign currency rates, remain constant. d. Credit risk The following table presents the maximum exposure to credit risk of the Group’s financial assets: 2016 2017 Cash and cash equivalents 29,767 25,145 Other current financial assets 1,471 2,173 Trade and other receivables, net 7,900 9,564 Other non-current assets 210 183 Total 39,348 37,065 The Group is exposed to credit risk primarily from cash and cash equivalents and trade and other receivables. The credit risk is controlled by continuous monitoring of outstanding balance and collection. Credit risk from balances with banks and financial institutions is managed by the Group’s Corporate Finance and Financial Policy Unit in accordance with the Group’s written policy. The Group placed the majority of its cash and cash equivalents in state-owned banks because they have the most extensive branch networks in Indonesia and are considered to be financially sound banks, as they are owned by the State. Therefore, it is intended to minimize financial loss through banks and financial institutions’ potential failure to make payments. The customer credit risk is managed by continuous monitoring of outstanding balances and collection. Trade and other receivables do not have any major concentration of risk whereas no customer receivable balance exceeds 5% of trade receivables as of December 31, 2017. Management is confident in its ability to continue to control and sustain minimal exposure to the customer credit risk given that the Group has recognized sufficient provision for impairment of receivables to cover incurred loss arising from uncollectible receivables based on existing historical data on credit losses. e. Liquidity risk Liquidity risk arises in situations where the Group has difficulties in fulfilling financial liabilities when they become due. Prudent liquidity risk management implies maintaining sufficient cash in order to meet the Group’s financial obligations. The Group continuously performs an analysis to monitor financial position ratios, such as liquidity ratios and debt-to-equity ratios, against debt covenant requirements. The following is the maturity profile of the Group’s financial liabilities based on contractual undiscounted payments: 2016 Carrying Contractual 2021 and amount cash flows 2017 2018 2019 2020 thereafter December 31, 2016 Trade and other payables 13,690 (13,690) (13,690) — — — — Accrued expenses 11,283 (11,283) (11,283) — — — — Interest bearing loans and other borrowings Bank loans 16,477 (20,421) (5,875) (5,635) (2,883) (2,565) (3,463) Bonds and notes 9,323 (19,670) (969) (967) (1,187) (3,000) (13,547) Obligations under finance leases 4,010 (5,160) (987) (892) (816) (771) (1,694) Other borrowings 697 (1,007) (60) (118) (164) (153) (512) Two-step loans 1,292 (1,487) (279) (244) (216) (209) (539) Total 56,772 (72,718) (33,143) (7,856) (5,266) (6,698) (19,755) 2017 Carrying Contractual 2022 and amount cash flows 2018 2019 2020 2021 thereafter December 31, 2017 Trade and other payables 15,791 (15,791) (15,791) — — — — Accrued expenses 12,630 (12,630) (12,630) — — — — Interest bearing loans and other borrowings Bank loans 20,293 (24,365) (7,721) (5,056) (3,979) (2,641) (4,968) Bonds and notes 8,982 (18,278) (929) (929) (2,873) (726) (12,821) Obligations under finance leases 3,804 (4,685) (1,083) (969) (866) (778) (989) Other borrowings 1,295 (1,759) (220) (303) (285) (266) (685) Two-step loans 1,098 (1,247) (251) (223) (215) (190) (368) Other liabilities 296 (355) (17) (34) (34) (135) (135) Total 64,189 (79,110) (38,642) (7,514) (8,252) (4,736) (19,966) The difference between the carrying amount and the contractual cash flows is interest value. The interest values of variable-rate borrowings are determined based on the interest rates effective as of reporting dates. The changes in liabilities arising from financing activities is as follows: Non-cash changes Foreign January 1, exchange New Other December 31, 2017 Cash flows Acquisition movement leases changes 2017 Short term bank loans 911 1,374 — — — 4 2,289 Two-step loans 1,292 (228) — 34 — — 1,098 Bonds and notes 9,323 (342) — 0 — 1 8,982 Long term bank loans 15,566 2,200 204 7 — 27 18,004 Other borrowings 697 600 — — — (2) 1,295 Obligations under finance leases 4,010 (724) — — 518 3,804 Total liabilities from financing activities 31,799 2,880 204 41 518 30 35,472

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	12 Months Ended
	Dec. 31, 2017
CAPITAL MANAGEMENT
CAPITAL MANAGEMENT	36. CAPITAL MANAGEMENT The capital structure of the Group is as follows: 2016 2017 Amount Portion Amount Portion Short-term debts 911 0.79 % 2,289 1.79 % Long-term debts 30,888 26.63 % 33,183 25.94 % Total debts 31,799 27.42 % 35,472 27.73 % Equity attributable to owners of the parent company 84,163 72.58 % 92,467 72.27 % Total 115,962 100.00 % 127,939 100.00 % The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern in order to provide returns for stockholders and benefits to other stakeholders and to maintain an optimum capital structure to minimize the cost of capital. Periodically, the Group conducts debt valuation to assess possibilities of refinancing existing debts with new ones which have more efficient cost that will lead to more optimized cost-of-debt. In case of idle cash with limited investment opportunities, the Group will consider buying back its shares of stock or paying dividend to its stockholders. In addition to complying with loan covenants, the Group also maintains its capital structure at the level it believes will not risk its credit rating and which is comparable with its competitors. Debt-to-equity ratio (comparing net interest-bearing debt to total equity) is a ratio which is monitored by management to evaluate the Group’s capital structure and review the effectiveness of the Group’s debts. The Group monitors its debt levels to ensure the debt-to-equity ratio complies with or is below the ratio set out in its contractual borrowings arrangements and that such ratio is comparable or better than that of regional area entities in the telecommunications industry. The Group’s debt-to-equity ratio as of December 31, 2016 and 2017 is as follows: 2016 2017 Total interest-bearing debts 31,799 35,472 Less: cash and cash equivalents (29,767) (25,145) Net debts 2,032 10,327 Total equity attributable to owners of the parent company 84,163 92,467 Net debt-to-equity ratio 2.41 % 11.17 % As stated in Note 17, the Group is required to maintain a certain debt-to-equity ratio and debt service coverage ratio by the lenders. For the years ended December 31, 2016 and 2017, the Group has complied with the externally imposed capital requirements.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2017
SUPPLEMENTAL CASH FLOW INFORMATION
SUPPLEMENTAL CASH FLOW INFORMATION	37. SUPPLEMENTAL CASH FLOW INFORMATION The non-cash investing activities for the years ended December 31, 2015, 2016 and 2017 are as follows: 2015 2016 2017 Acquisitions of property and equipment: Credited to trade payables 4,979 6,199 5,525 Non-monetary exchange — 636 816 Credited to obligations under finance leases 452 368 518 Interest capitalization — 188 328 Acquisitions of intangible assets: Credited to trade payables 179 41 846

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	38. SUBSEQUENT EVENTS 1. On January 30, 2018, the Company, through Metranet, entered into a conditional shares subscription agreement with Cellum Global Zrt. ("Cellum"). Metranet will enclose new shares through two stages in which shares subscribed in first and second stage are amounting to US$4,000,000 and US$2,000,000, respectively. Metranet will have 30.4% ownership in Cellum after the second stage. Cellum is Hungarian company which engaged in mobile payment and commerce services solutions provider. These new shares are expected to strengthen Telecommunication, Information, Media, Edutainment, and Services (“TIMES”) portfolio, particularly strengthening the Group's Financial Technology business ecosystem. 2. a. b. c. d. 3. 4. March 31, 2018, Metra signed a Sales Purchase Agreement with shareholders of PT Swadharma Sarana Informatika (“Swadharma”) for purchase of 14,600 shares and 11,837 new shares. Total of considerations paid for shares and new shares are amounted Rp397 billion. Metra will have 51% ownership in Swadharma after the acquisition. Swadharma is a company engaged in the management of computer technology facilities, especially in the banking sector. These new investments are expected to strengthen the Company business portfolio.

NEW ACCOUNTING STANDARDS AND IN

NEW ACCOUNTING STANDARDS AND INTERPRETATIONS NOT YET ADOPTED	12 Months Ended
	Dec. 31, 2017
NEW ACCOUNTING STANDARDS AND INTERPRETATIONS NOT YET ADOPTED
NEW ACCOUNTING STANDARDS AND INTERPRETATIONS NOT YET ADOPTED	39. NEW ACCOUNTING STANDARDS AND INTERPRETATIONS NOT YET ADOPTED The accounting standards and interpretations that are issued, but not yet effective for the year ended December 31, 2017 and which have not been applied in preparing these consolidated financial statements are disclosed below. The Group intends to adopt these standards, if applicable, when they become effective. Effective for annual periods beginning on or after January 1, 2018  IFRS 9, Financial Instruments IFRS 9 includes revised guidance on the classification and measurement of financial instruments, including a new expected credit loss model for calculating impairment on financial assets, and the new general hedge accounting requirements. It also carries forward the guidance on recognition and derecognition of financial instruments from IAS 39. IFRS 9, published in July 2014, replaces the existing guidance in IAS 39, Financial Instruments: Recognition and Measurement. IFRS 9 is effective for annual reporting periods beginning on or after January 1, 2018, with early adoption permitted. The Group does not intend to adopt IFRS 9 before the effective date. The classification and measurement of financial assets, stocks, mutual funds, corporate and government bonds, and convertible bonds currently classified as available-for-sale financial assets would appear to satisfy the conditions for classification as at fair value through other comprehensive income (“FVOCI”) and hence there will be no change to the accounting for these assets. The other financial assets held by the Group include cash and cash equivalents, other current financial assets, trade and other receivables, and other non-current assets (long-term trade receivables and restricted cash) currently classified as loans and receivables and measured at amortized cost which appear to meet the conditions for classification at amortized cost under IFRS 9. Accordingly, the Group does not expect the new guidance to have a significant impact on the classification and measurement of its financial assets. There will be no impact on the Group’s accounting for financial liabilities, as the new requirements only affect the accounting for financial liabilities that are designated at fair value through profit or loss and the Group does not have any such liabilities. The new impairment model requires the recognition of impairment provisions based on expected credit losses (“ECL’’) rather than only incurred credit losses as is the case under IAS 39. Based on the assessment completed to date, the Group expects the effect of applying the impairment requirements of IFRS 9 in the provision for impairment of receivable. The quantum of impact is not yet determinable at this time because it depends on the supportable information being made available to the Group in 2018 when the Group adopt IFRS 9.  IFRS 15, Revenue from Contracts with Customers IFRS 15 establishes a comprehensive framework to determine how, when and how much revenue is to be recognised. The standard provides a single, principles-based five-step model for the determination and recognition of revenue to be applied to all contracts with customers. The standard also provides specific guidance requiring certain types of costs to obtain and/or fulfil a contract to be capitalized and amortized on a systematic basis that is consistent with the transfer to the customer of the goods or services to which the capitalized cost relates. IFRS 15 replaces a number of existing revenue standards, including IAS 18 - Revenue, IAS 11 - Construction Contracts and IFRIC 13 - Customer Loyalty Programmes. IFRS 15 will be effective for annual reporting periods beginning on or after January 1, 2018 with a permission for early adoption. There are two adoption methods available for implementation. Under one method, the standard is applied retrospectively to contracts for each reporting period presented, subject to allowable practical expedients. Under the other method, the Group is allowed to use a modified retrospective approach by applying IFRS 15 only to the most current period presented, recognizing the cumulative effect of the change as an adjustment to the beginning balance of retained earnings at January 1, 2018, and provides additional disclosures comparing the results to the previous revenue guidance. The Group has decided to apply the modified retrospective approach to adopt the standard beginning on January 1, 2018.The Group has also elected to apply the following practical expedients on the transition date: - Completed contracts - the Group would apply IFRS 15 only to customer contracts that are not completed on January 1, 2018 and would not adjust prior reporting periods; and - Contract modifications - instead of applying a retrospective approach to quantify the cumulative effects of contract modifications from the time the each modification was made; the Group would reflect the aggregate effect of all contract modifications that occur before January 1, 2018 in order to: (i) identify satisfied and unsatisfied performance obligations; (ii) determine the transaction price of the latest modified contract; and (iii) allocate the transaction price to the satisfied and unsatisfied performance obligations as of January 1, 2018. Based on the assessment completed to date, the Group identifies the following indicative impacts to each of the Group's Customer Facing Units ("CFU"): a) Mobile and Consumer CFUs Customer contracts for these mobile and consumer CFUs are relatively standard in nature. The Group has already pre-determined the services and/or package of services that it is going to offer so that customers can choose from a selection of packages that the Group sells. Given the standard nature of the products offered, the Group is already allocating revenue to all of the different components of revenue identified in customer contracts. From time to time, however, the Group also offers free promotion products as incentives. These free promotion products are likely to constitute separate performance obligations that are subject to further revenue allocation under IFRS 15. The Group is expected to continue to offer a variety of free digital and home entertainment contents to help promote its products in the market. As a result, the Group expects that there will be some reallocation of revenues between: - - Reallocation of future revenues will not have any impact on the amount of cumulative revenue recognised to date by the Group. b) Wholesale and International ("WIB") CFU Wholesale telecommunication services comprise primarily of interconnection services, as well as pre-determined network services. The pre-determined network services are standardised in nature and the Group has already allocated contract revenues to all identified revenue elements under the existing practice. Given the nature of the contracts for pre-determined network services, the Group does not expect IFRS 15 to have a material impact on pre-determined network services. Consistent with the industry practice, the Group offers volume discounts on interconnectivity charges depending on the volume of traffic used by the other telecommunication operators. For the purposes of IFRS 15, the Group has been performing an assessment to ensure that the amount of interconnectivity revenues recognised to date is capped to a level that is not subject to a significant risk of reversal in the future. The Group expects there will be an adjustment made to the opening retained earnings that will be reported in the next fiscal year to incorporate the estimation of volume discounts paid in 2018. c) Enterprise CFU Many of the Enterprise CFU product offerings are bespoke in nature. The Group often custom-designs its solution services to satisfy customers’ specific needs and requirements. For the purposes of IFRS 15, the Group has undertaken a project to evaluate individual customer contracts to determine the number and nature of performance obligations promised to customers in those contracts. In some circumstances, free products that are provided to customers to fulfil solution services can now be identified as distinct performance obligations under IFRS 15. Therefore, the Group expects that there will be more performance obligations that will be identified under IFRS 15 as compared to the existing revenue standards. In addition, IFRS 15 introduces more detailed guidance to determine the stand-alone selling prices of the identified performance obligations. In effect, this will lead to a reallocation of some portion of revenues between “Internet, Data Communication and Information Technology Services” and “CPE and Terminal” sub-classifications. IFRS 15 requires the Group to capitalise some portion of the costs incurred to acquire contracts and costs to fulfil performance obligations of contracts that are satisfied over time as an asset on the balance sheet. In contrast to the current treatment that requires the Group to expense these costs as incurred, the capitalised contract acquisition and fulfilment costs will be amortised as the Group satisfies its performance obligations over time. The above impacts are indicative in nature and subject to further adjustments as management continues to complete the impact assessment of IFRS 15. The ultimate impact on revenues resulting from the application of the new standard will be subject to assessments that are dependent on many variables, including, but not limited to, the terms of our contractual arrangements and the Group's business portfolios. The Group is deploying a cross-functional project team dedicated to continuously assess the impact of the new standard. This team is responsible for: (i) identifying the Group's revenue streams that will be most affected by the new requirements of the standard; (ii) making the necessary changes to the Group's existing accounting policies; (iii) developing new business processes and controls; including (iv) selecting, as well as, implementing suitable systems solutions to complement the Group's accounting and billing systems to support IFRS 15.  Amendments to IAS 28, Measuring an Associate or Joint Venture at Fair Value IAS 28 is amended to clarify that when an investment entity elects to measure its investment in an associate or joint venture at fair value through profit or loss in accordance with IFRS 9, it shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture. A non-investment entity investor can elect to retain the fair value accounting applied by its investment entity associate or joint venture. This election is made separately for each investment entity associate or joint venture, at the later of the date on which (a) the investment entity associate or joint venture is initially recognized; (b) the associate or joint venture becomes an investment entity; and (c) the investment entity associate or joint venture first becomes a parent. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance since there is no investment in associates or joint venture measured at fair value through profit or loss as of December 31, 2017.  Amendments to IAS 40, Transfer of Investment Property IAS 40 is amended to clarify that an entity shall transfer a property to, or from, investment property when, and only when, there is a change in use. A change in use occurs when the property meets, or ceases to meet, the definition of investment property and there is evidence of the change in use. In isolation, a change in management’s intentions for the use of a property does not provide evidence of a change in use. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance since there is no property classified as investment property as of December 31, 2017.  Amendments to IFRS 1, Deletion of Short-term Exemptions for First-time Adopters IFRS 1 is amended to delete short-term exemptions for first-time adopters regarding disclosures about financial instruments, employee benefits and investment entities. This amendment is not applicable to the Group's consolidated financial statements.  Amendments to IFRS 2, Classification and Measurement of Shared-based Payment Transactions IFRS 2 is amended to provide some additional accounting requirement for cash-settled share-based payment transactions regarding treatment of vesting and non-vesting conditions, share-based payment transactions with a net settlement feature for withholding tax obligations, and modification of a share-based payment transaction that changes its classification from cash-settled to equity-settled. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance since there is no shared-based payment transaction for the year ended December 31, 2017.  IFRS Interpretation Committee (IFRIC) 22, Foreign Currency Transactions and Advance Consideration IFRIC 22 defines that the date on which an entity initially recognizes the non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration is the date of the transaction for the purpose of determining the exchange rate to use on initial recognition of the related asset, expense or income (or part of it) on the derecognition of a non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration in a foreign currency. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance. Effective for annual periods beginning on or after January 1, 2019  IFRS 16, Leases IFRS 16 was issued in January 2016. It will result in almost all leases being recognised on the statement of financial position of the lessee, as the distinction between operating and finance leases is removed. Under the new standard, an asset (the right to use the leased item) and a financial liability to pay rentals are recognised. The only exceptions are short-term and/or low-value leases. The standard is not expected to significantly change accounting for lessors. The standard is mandatory for financial years commencing on or after January 1, 2019. Early adoption of IFRS 16 is allowed provided that it is adopted together with IFRS 15. The Group does not intend to adopt the standard before its effective date. IFRS 16 will affect primarily the accounting for the Group's operating leases as lessee. As at the reporting date, the Group has non-cancellable operating lease commitments of IDR 31,218 billion (Note 33c.ii). However, the Group has not yet determined to what extent these commitments will result in the recognition of an asset and a liability for future payments and how this will affect the Group's profit and classification of cash flows. Some of the commitments may be covered by the exception for short-term and/or low-value leases and some commitments may relate to arrangements that will not qualify as leases under IFRS 16.  IFRIC 23, Uncertainty over Income Tax Treatments IFRIC 23 clarifies how to apply the recognition and measurement requirements in IAS 12 Income Taxes when there is uncertainty over income tax treatments. When there is uncertainty over income tax treatments, IFRIC 23 addresses: - - - - The Group is currently assessing on how the recognition and measurement of ongoing tax assessment would be affected by this IFRIC 23.  Amendments to IFRS 3, Business Combination and IFRS 11, Joint Arrangements, previously Held Interest in a Joint Operation IFRS 3 is amended to clarify that when an entity obtains control of a business that is a joint operation and had rights to the assets and obligations for the liabilities relating to that joint operation immediately before the acquisition date, the transaction is a business combination achieved in stages. The acquirer shall therefore apply the requirements for a business combination achieved in stages, including remeasuring its previously held interest in the assets and liabilities of the joint operation at fair value. IFRS 11 is amended to clarify that a party that participates in, but does not have joint control of,a joint operation might obtain joint control of the joint operation in which the activity of the joint operation constitutes a business as defined in IFRS 3. In such cases, previously held interests in the joint operation are not remeasured. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance.  Amendments to IFRS 9, Prepayment Features with Negative Compensation IFRS 9 is amended to clarify that financial assets with prepayment features that may result in negative compensation qualify as contractual cash flows that are solely payments of principal and interest on the principal amount outstanding. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance since there is no financial assets with prepayment features as of December 31, 2017.  Amendments to IAS 12, Income Tax Consequences of Payments on Financial Instruments Classified as Equity IAS 12 is amended to clarify that an entity shall recognise the income tax consequences of dividends as defined in IFRS 9 when it recognises a liability to pay a dividend. An entity shall recognise the income tax consequences of dividends in profit or loss, other comprehensive income or equity according to where the entity originally recognised those past transactions or events. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance.  Amendments to IAS 23, Borrowing Costs Eligible for Capitalisation IAS 23 is amended to clarify that when the entity calculates the borrowing costs eligible for capitalisation from general borrowings, the entity shall exclude from this calculation borrowing costs applicable to borrowings made specifically for the purpose of obtaining a qualifying asset until substantially all the activities necessary to prepare that asset for its intended use or sale are complete. These ammendments are not expected to have an impact to the Group's consolidated statements of financial position or performance.  Amendments to IAS 28, Long-term Interests in Associates and Joint Ventures IAS 28 is amended to provides that the entity shall apply IFRS 9 to financial instruments in an associate or joint venture to which the equity method is not applied. These include long-term interests that, in substance, form part of the entity's net investment in an associate or joint venture. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance since there are no long-term interests in associates and joint ventures as of December 31, 2017. Effective for annual periods beginning on or after January 1, 2021 IFRS 17, Insurance Contract, will be effective on January 1, 2021, are considered to be not applicable to the Group's consolidated financial statements. The effective date was postponed to a date yet to be determined  Amendments to IFRS 10 and IAS 28, Sale or Contribution of Assets between an Investor and its Associate or Joint Venture The amendments provide guidance for accounting treatment when a parent loses control of a subsidiary in a transaction with an associate or joint venture. The amendments require full gain to be recognized when the assets transferred meet the definition of a “business” under IFRS 3, Business Combinations. These amendments are not expected to impact the Group’s consolidated statements of financial position or performance.

SUMMARY OF SIGNIFICANT ACCOUN46

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of preparation of the financial statements	a. Basis of preparation of the financial statements The consolidated financial statements, except for the consolidated statements of cash flows, are prepared on the accrual basis. The measurement basis used is historical cost, except for certain accounts which are measured using the basis mentioned in the relevant notes herein. The consolidated statements of cash flows are prepared using the direct method and present the changes in cash and cash equivalents from operating, investing, and financing activities.
Principles of consolidation	b. Principles of consolidation The consolidated financial statements consist of the financial statements of the Company and the subsidiaries over which it has control. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Group controls an investee if and only if the Group has the power over the investee, exposure or rights, to variable returns from its involvement with the investee, and the ability to use its power over the investee to affect its returns. The Group re-assesses whether it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control over the subsidiary. Assets, liabilities, income and expenses, of a subsidiary acquired or disposed of during the year are included in the consolidated statements of profit or loss and other comprehensive income from the date the Group gains financial control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (“OCI”) are attributed to the equity holders of the Company and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. Intercompany balances and transactions have been eliminated in the consolidated financial statements. In case of loss of control over a subsidiary, the Group: · derecognizes the assets (including goodwill) and liabilities of the subsidiary at the carrying amounts on the date when it loses control; · derecognizes the carrying amounts of any non-controlling interests of its former subsidiary on the date when it loses control; · recognizes the fair value of the consideration received (if any) from the transaction, events, or condition that caused the loss of control; · recognizes the fair value of any investment retained in the subsidiary at fair value on the date of loss of control; · recognizes any surplus or deficit in profit or loss that is attributable to the Group.
Transactions with related parties	c. Transactions with related parties The Group has transactions with related parties. The definition of related parties used is in accordance with International Accounting Standards (“IAS”) 24, Related Party Disclosures. The party which is considered a related party is a person or entity that is related to the entity that is preparing its financial statements. Key management personnel are identified as the persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of the Group. The related party status extends to the key management of the subsidiaries to the extent they direct the operations of subsidiaries with minimal involvement from the Company’s management.
Business combinations	d. Business combinations Business combination is accounted for using the acquisition method. The consideration transferred is measured at fair value, which is the aggregate of the fair value of the assets transferred, liabilities incurred or assumed and the equity instruments issued in exchange for control of the acquiree. For each business combination, non-controlling interest is measured at fair value or at the proportionate share of the acquiree’s identifiable net assets. The choice of measurement basis is made on a transaction-by-transaction basis. Acquisition-related costs are expensed as incurred. The acquiree’s identifiable assets and liabilities are recognized at their fair values at the acquisition date. Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interests, and any previous interest held, over the net identifiable assets acquired and liabilities assumed. If the fair value of the net assets acquired is in excess of the aggregate consideration transferred, the Group re-assesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed, and reviews the procedures used to measure the amounts to be recognized at the acquisition date. If the re-assessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain is recognized in profit or loss. When the determination of consideration from a business combination includes contingent consideration, it is measured at its fair value on acquisition date. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value with changes in fair value recognized in profit or loss when adjustments are recorded outside the measurement period. Changes in the fair value of the contingent consideration that qualify as measurement-period adjustments are adjusted retrospectively, with corresponding adjustments made against goodwill. Measurement-period adjustments are adjustments that arise from additional information obtained during the measurement period, which cannot exceed one year from the acquisition date, about facts and circumstances that existed at the acquisition date. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group shall report in its consolidated financial statements provisional amounts for the items for which the accounting is incomplete. During the measurement period, the Group shall retrospectively adjust the provisional amounts recognized at the acquisition date to reflect new information obtained about facts and circumstances that existed as of the acquisition date and, if known, would have affected the measurement of the amounts recognized as of that date. In a business combination achieved in stages, the acquirer remeasures its previously held equity interest in the acquiree at its acquisition-date fair value and recognizes the resulting gain or loss, if any, in profit or loss.
Cash and cash equivalents	e. Cash and cash equivalents Cash and cash equivalents comprises cash on hand, cash in banks and all unrestricted time deposits with original maturities of three months or less at the time of placement. Time deposits with maturities of more than three months but not more than one year are presented as part of “Other Current Financial Assets” in the consolidated statements of financial position.
Investments in associated companies	f. Investments in associated companies An associate is an entity over which the Group (as investor) has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but does not include control or joint control over those operating policies. The considerations made in determining significant influence are similar to those necessary to determine control over subsidiaries. The Group’s investments in its associates are accounted for using the equity method. Under the equity method, the investment in an associate is initially recognized at cost. The carrying amount of the investment is adjusted to recognize changes in the investor’s share of the net assets of the associate since the acquisition date. On acquisition of the investment, any difference between the cost of the investment and the entity’s share of the net fair value of the investee’s identifiable assets and liabilities is accounted for as follows: a. Goodwill relating to an associate or a joint venture is included in the carrying amount of the investment and is neither amortized nor individually tested for impairment. b. Any excess of the entity’s share of the net fair value of the investee’s identifiable assets and liabilities over the cost of the investment is included as income in the determination of the entity’s share of the associate or joint venture’s profit or loss in the period in which the investment is acquired. The consolidated statements of profit or loss and other comprehensive income reflect the Group’s share of the results of operations of the associate. Any change in the other comprehensive income of the associate is presented as part of other comprehensive income. In addition, when there has been a change recognized directly in the equity of the associate, the Group recognizes its share of the change in the consolidated statements of changes in equity. Unrealized gain and losses resulting from transactions between the Group and the associate are eliminated to the extent of the interest in the associate. The Group determines at each reporting date whether there is any objective evidence that the investments in associated companies are impaired. If there is, the Group calculates and recognizes the amount of impairment as the difference between the recoverable amount of the investments in the associated companies and their carrying value. These assets are included in “Long-term Investments” in the consolidated statements of financial position.
Trade and other receivables	g. Trade and other receivables Trade and other receivables are recognized initially at fair value and subsequently measured at amortized cost, less provision for impairment. This provision for impairment is made based on management’s evaluation of the collectibility of the outstanding amounts. Receivables are written off in the year they are determined to be uncollectible.
Inventories	h. Inventories Inventories consist of components, which are subsequently expensed upon use. Components represent telephone terminals, cables and other spare parts. Inventories also include Subscriber Identification Module (“SIM”) cards, handsets, wireless broadband modems and blank prepaid vouchers, which are expensed upon sale. The costs of inventories consist of the purchase price, import duties, other taxes, transport, handling, and other costs directly attributable to their acquisition. Inventories are recognized at the lower of cost and net realizable value. Net realizable value is the estimate of selling price less the costs to sell. Cost is determined using the weighted average method. The amounts of any write-down of inventories below cost to net realizable value and all losses of inventories are recognized as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realizable value, is recognized as a reduction in the amount of general and administrative expenses in the year in which the reversal occurs. Provision for obsolescence is primarily based on the estimated forecast of future usage of these inventory items.
Prepaid expenses	i. Prepaid expenses Prepaid expenses are amortized over their future beneficial periods using the straight-line method.
Assets held for sale	j. Assets held for sale Assets (or disposal groups) are classified as held for sale when their carrying amount is to be recovered principally through a sale transaction rather than through continuing use and a sale is considered highly probable. They are stated at the lower of carrying amount and fair value less costs to sell. Assets that meet the criteria to be classified as held for sale are reclassified from property and equipment and depreciation on such assets is ceased.
Intangible assets	k. Intangible assets Intangible assets mainly consist of software. Intangible assets are recognized if it is highly probable that the expected future economic benefits that are attributable to each asset will flow to the Group, and the cost of the asset can be reliably measured. Intangible assets are stated at cost less accumulated amortization and impairment losses, if any. Intangible assets are amortized over their estimated useful lives. The Group estimates the recoverable value of its intangible assets. When the carrying amount of an intangible asset exceeds its estimated recoverable amount, the asset is written down to its estimated recoverable amount. Intangible assets except goodwill are amortized using the straight-line method, based on the estimated useful lives of the intangible assets as follows: Years Software 3 ‑ 6 License 3 ‑ 20 Other intangible assets 1 ‑ 30 Intangible assets are derecognized on disposal, or when no further economic benefits are expected, either from further use or from disposal. The difference between the carrying amount and the net proceeds received from disposal is recognized in the consolidated statements of profit or loss and other comprehensive income.
Property and equipment	l. Property and equipment Property and equipment are stated at cost less accumulated depreciation and impairment losses. The cost of an item of property and equipment includes: (a) purchase price, (b) any costs directly attributable to bringing the asset to its location and condition, and (c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Each part of an item of property and equipment with a cost that is significant in relation to the total cost of the item is depreciated separately. Property and equipment are depreciated or amortized using the straight-line method based on the estimated useful lives of the assets as follows: Years Land rights 50 Buildings 15 ‑ 40 Leasehold improvements 2 ‑ 15 Switching equipment 3 ‑ 15 Telegraph, telex and data communication equipment 5 ‑ 15 Transmission installation and equipment 3 ‑ 25 Satellite, earth station and equipment 3 ‑ 20 Cable network 5 ‑ 25 Power supply 3 ‑ 20 Data processing equipment 3 ‑ 20 Other telecommunication peripherals 5 Office equipment 2 ‑ 5 Vehicles 4 ‑ 8 Customer Premises Equipment (“CPE”) assets 4 ‑ 5 Other equipment 2 ‑ 5 Significant expenditures related to leasehold improvements are capitalized and depreciated over the lease term. The depreciation method, useful life and residual value of an asset are reviewed at least at each financial year-end and adjusted, if appropriate. The residual value of an asset is the estimated amount that the Group would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset is already of the age and in the condition expected at the end of its useful life. Property and equipment acquired in exchange for a non-monetary asset or for a combination of monetary and non-monetary assets are measured at fair value unless, (i) the exchange transaction lacks commercial substance; or (ii) the fair value of neither the asset received nor the asset given up is measured reliably. Major spare parts and standby equipment that are expected to be used for more than 12 months are recorded as part of property and equipment. When assets are retired or otherwise disposed of, their cost and the related accumulated depreciation are derecognized from the consolidated statements of financial position and the resulting gains or losses on the disposal or sale of the property and equipment are recognized in the consolidated statements of profit or loss and other comprehensive income. Certain computer hardware can not be used without the availability of certain computer software. In such circumstance, the computer software is recorded as part of the computer hardware. If the computer software is independent from its computer hardware, it is recorded as part of intangible assets. The cost of maintenance and repairs is charged to the consolidated statements of profit or loss and other comprehensive income as incurred. Significant renewals and betterments are capitalized. Property under construction is stated at cost until the construction is completed, at which time it is reclassified to the property and equipment account to which it relates. During the construction period until the property is ready for its intended use or sale, borrowing costs, which include interest expense and foreign currency exchange differences incurred on loans obtained to finance the construction of the asset, as long as it meets the definition of a qualifying asset are, capitalized in proportion to the average amount of accumulated expenditures during the period. Capitalization of borrowing cost ceases when the construction is completed and the asset is ready for its intended use.
Leases	m. Leases In determining whether an arrangement is, or contains a lease, the Group performs an evaluation over the substance of the arrangement. A lease is classified as a finance lease or operating lease based on the substance, not the form of the contract. Finance lease is recognized if the lease transfers substantially all the risks and rewards incidental to the ownership of the leased asset. Assets and liabilities under a finance lease are recognized in the consolidated statements of financial position at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Any initial direct costs of the Group are added to the amount recognized as assets. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding liability. The finance charge is allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. Contingent rents are charged as expenses in the year in which they are incurred. Leased assets are depreciated using the same method and based on the useful lives as estimated for directly acquired property and equipment. However, if there is no reasonable certainty that the Group will obtain ownership by the end of the lease terms, the leased assets are fully depreciated over the shorter of the lease terms and their economic useful lives. Lease arrangements that do not meet the above criteria are accounted for as operating leases for which payments are charged as an expense on the straight-line basis over the lease period.
Trade payables	n. Trade payables Trade payables are obligations to pay for goods and/or services that have been acquired from suppliers in the ordinary course of business. Trade payables are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method.
Borrowings	o. Borrowings Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized in the consolidated statements of profit or loss and other comprehensive income over the period of the borrowings using the effective interest method. Fees paid on obtaining loan facilities are recognized as transaction costs of the loan to the extent that it is probable that some or all of the facilities will be drawn down. In this case, the fee is deferred until the drawdown occurs. To the extent there is no evidence that it is probable that some or all of the facilities will be drawn down, the fee is capitalized as a prepayment for liquidity services and amortized over the period of the facilities to which it relates.
Foreign currency translations	p. Foreign currency translations The functional currency and the reporting currency of the Group are both the Indonesian rupiah, except for the functional currency of Telekomunikasi Indonesia International Ltd., Hong Kong, Telekomunikasi Indonesia International Pte. Ltd., Singapore, Telekomunikasi Indonesia International Inc., USA, and Telekomunikasi Indonesia International S.A., Timor Leste whose functional currency is U.S. dollars, Telekomunikasi Indonesia International, Pty. Ltd., Australia whose functional currency is Australian dollars, and TS Global Network Sdn. Bhd. whose functional currency is Malaysian ringgit. Transactions in foreign currencies are translated into Indonesian rupiah at the rates of exchange prevailing at transaction date. At the consolidated statements of financial position dates, monetary assets and liabilities denominated in foreign currencies are translated into Indonesian rupiah based on the buy and sell rates quoted by Reuters prevailing at the consolidated statements of financial position dates, as follows (in full amount): 2016 2017 Buy Sell Buy Sell United States dollar (“US$”) 1 13,470 13,475 13,565 13,570 Australian dollar (“AUD”) 1 9,721 9,726 10,592 10,598 Euro ("EUR") 1 14,170 14,181 16,231 16,242 Japanese yen ("JPY") 1 115.01 115.10 120.48 120.55 Malaysian ringgit ("MYR") 1 3,002 3,005 3,349 3,355 The resulting foreign exchange gain or losses, realized and unrealized, are credited or charged to the consolidated statements of profit or loss and other comprehensive income, except for foreign exchange differences incurred on borrowings during the construction of qualifying assets which are capitalized to the extent that the borrowings can be attributed to the construction of those qualifying assets (Note 2l). For the purpose of reporting, the assets and liabilities of subsidiaries that functional currencies are different with the Group's functional currency are translated into Indonesian rupiah using the rate of exchange prevailing at that date, while revenues and expenses are translated into Indonesian rupiah at the average rates of exchange for the year. The resulting translation adjustments are reported as part of "Other Reserves" in the equity section of the consolidated statements of financial position.
Revenue and expense recognition	q. Revenue and expense recognition i. Cellular and fixed wireless telephone revenues Revenues from postpaid service, which consist of usage and monthly charges, are recognized as follows: · Airtime and charges for value added services are recognized based on usage by subscribers. · Monthly subscription charges are recognized as revenues when incurred by subscribers. Revenues from prepaid service, which consist of the sale of starter packs (also known as SIM cards and start-up load vouchers) and pulse reload vouchers, are recognized initially as unearned income and recognized as revenue based on total of successful calls made and the value added services used by the subscribers or the expiration of the unused stored value of the voucher. ii. Fixed line telephone revenues Revenues from usage charges are recognized as customers incur the charges. Monthly subscription charges are recognized as revenues when incurred by subscribers. Revenues from fixed line installations are deferred and recognized as revenue on the straight-line basis over the expected term of the customer relationships. Based on reviews of historical information and customer trends, the Company determined the term of the customer relationships is 23 years. iii. Interconnection revenues Revenues from network interconnection with other domestic and international telecommunications carriers are recognized monthly on the basis of the actual recorded traffic for the month. Interconnection revenues consist of revenues derived from other operators’ subscriber calls to the Group’s subscribers (incoming) and calls between subscribers of other operators through the Group’s network (transit). iv. Data, internet, and information technology services revenues Revenues from data communication and internet are recognized based on service activity and performance which are measured by the duration of internet usage or based on the fixed amount of charges depending on the arrangements with customers. Revenues from sales, installation and implementation of computer software and hardware, computer data network installation service and installation are recognized when the goods are delivered to customers or the installation takes place. Revenue from computer software development service is recognized using the percentage-of-completion method. v. Network revenues Revenues from network consist of revenues from leased lines and satellite transponder leases which are recognized over the period in which the services are rendered. vi. Other revenues Revenues from sales of peripherals or other telecommunications equipments are recognized when delivered to customers. Revenues from telecommunication tower leases are recognized on straight-line basis over the lease period in accordance with the agreement with the customers. Revenues from other services are recognized when services are rendered to customers. vii. Multiple-element arrangements Where two or more revenue-generating activities or deliverables are sold under a single arrangement, each deliverable that is considered to be a separate unit of accounting is accounted for separately. The total revenue is allocated to each separately identifiable component based on the relative fair value of each component and the appropriate revenue recognition criteria are applied to each component as described above. viii. Agency relationship Revenues from an agency relationship are recorded based on the gross amount billed to the customers when the Group acts as principal in the sale of goods and services. Revenues are recorded based on the net amount retained (the amount paid by the customer less amount paid to the suppliers) when, in substance, the Group has acted as agent and earned commission from the suppliers of the goods and services sold. ix. Customer loyalty programme The Group operates a loyalty programme, which allows customers to accumulate points for every certain multiple of the telecommunication services usage. The points can be redeemed in the future for free or discounted products or services, provided other qualifying conditions are achieved. Consideration received is allocated between the telecommunication services and the points issued, with the consideration allocated to the points equal to their fair value. Fair value of the points is determined based on historical information about redemption rate of award points. Fair value of the points issued is deferred and recognized as revenue when the points are redeemed or expired. x. Expenses Expenses are recognized as they are incurred.
Employee benefits	r. Employee benefits i. Short-term employee benefits All short-term employee benefits which consist of salaries and related benefits, vacation pay, incentives and other short-term benefits are recognized as expense on undiscounted basis when employees have rendered service to the Group. ii. Post-employment benefit plans and other long-term employee benefits Post-employment benefit plans consist of funded and unfunded defined benefit pension plans, defined contribution pension plan, other post-employment benefits, post-employment health care benefit plan, defined contribution health care benefit plan and obligations under the Labor Law. Other long-term employee benefits consist of Long Service Awards (“LSA”), Long Service Leave (“LSL”), and pre-retirement benefits. The cost of providing benefits under post-employment benefit plans and other long-term employee benefits calculation is performed by an independent actuary using the projected unit credit method. The net obligations in respect of the defined pension benefit plans and post-retirement health care benefit plan are calculated at the present value of estimated future benefits that the employees have earned in return for their service in the current and prior periods less the fair value of plan assets. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of Government bonds that are denominated in the currencies in which the benefits will be paid and that have terms to maturity approximating the terms of the related retirement benefit obligation. Government bonds are used as there are no deep markets for high quality corporate bonds. Plan assets are assets owned by defined benefit pension plan and post-retirement health care benefits plan as well as qualifying insurance policy. The assets are measured at fair value as of reporting dates. The fair value of qualifying insurance policy is deemed to be the present value of the related obligations (subject to any reduction required if the amounts receivable under the insurance policies are not recoverable in full). Remeasurement, comprising of actuarial gains and losses, the effect of the asset ceiling (excluding amounts included in net interest on the net defined benefit liability (asset)) and the return on plan assets (excluding amounts included in net interest on the net defined benefit liability (asset)) are recognized immediately in the consolidated statements of financial position with a corresponding debit or credit to retained earnings through OCI in the period in which they occur. Remeasurements are not reclassified to profit or loss in subsequent periods. Past service costs are recognized immediately in profit or loss on the earlier of: · The date of plan amendment or curtailment; and · The date that the Group recognized restructuring-related costs. Net interest is calculated by applying the discount rate to the net defined benefit liabilities or assets. Gains or losses on curtailment are recognized when there is a commitment to make a material reduction in the number of employees covered by a plan or when there is an amendment of defined benefit plan terms such that a material element of future services to be provided by current employees will no longer qualify for benefits, or will qualify only for reduced benefits. Gains or losses on settlement are recognized when there is a transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan (other than the payment of benefit in accordance with the program and included in the actuarial assumptions). For defined contribution plans, the regular contributions constitute net periodic costs for the period in which they are due and, as such, are included in “Personnel Expenses” as they become payable. iii. Share-based payments The Company operates an equity-settled, share-based compensation plan. The fair value of the employees’ services rendered which are compensated with the Company’s shares is recognized as an expense in the consolidated statements of profit or loss and other comprehensive income and credited to additional paid-in capital at the grant date. iv. Early retirement benefits Early retirement benefits are accrued at the time the Group make a commitment to provide early retirement benefits as a result of an offer made in order to encourage voluntary redundancy. A commitment to a termination arises when, and only when a detailed formal plan for the early retirement cannot be withdrawn.
Income tax	s. Income tax Current and deferred income taxes are recognized as income or expense and included in the consolidated statements of profit or loss and other comprehensive income, except to the extent that the tax arises from a transaction or event which is recognized directly in equity, in which case, the tax is recognized directly in equity. Current tax assets and liabilities are measured at the amount expected to be recovered or paid using the tax rates and tax laws that have been enacted at each reporting date. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. Where appropriate, management establishes provisions based on the amounts expected to be paid to the Tax Authorities. The Group recognizes deferred tax assets and liabilities for temporary differences between the financial and tax bases of assets and liabilities at each reporting date. The Group also recognizes deferred tax assets resulting from the recognition of future tax benefits, such as the benefit of tax losses carried forward to the extent their future realization is probable. Deferred tax assets and liabilities are measured using enacted or substantively enacted tax rates and tax laws at each reporting date which are expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The carrying amount of deferred tax asset is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable income will be available to allow the benefit of part or all of that deferred tax asset to be utilized. Tax deduction from the reversal of deferred tax assets is excluded from the estimation of future taxable income. Deferred tax assets and liabilities are offset in the consolidated statements of financial position, except if these are for different legal entities, in the same manner the current tax assets and liabilities are presented. Amendment to taxation obligation is recorded when an assessment letter (“Surat Ketetapan Pajak” or “SKP”) is received or, if appealed against, when the results of the appeal are determined. The additional taxes and penalty imposed through SKP are recognized in the current year profit or loss, unless objection/appeal is taken. The additional taxes and penalty imposed through SKP are deferred as long as they meet the asset recognition criteria. Indonesian tax regulations impose final tax on several types of transactions based on the gross value of the transaction. Therefore, such transaction remains subject to tax even though the taxpayer incurred a loss on the transaction. Final income tax on construction services and lease is presented as part of “Other Expenses”.
Financial instruments	t. Financial instruments The Group classifies financial instruments into financial assets and financial liabilities. Financial assets and liabilities are recognized initially at fair value including transaction costs. These are subsequently measured either at fair value or amortized cost using the effective interest method in accordance with their classification. i. Financial assets The Group classifies its financial assets as (i) financial assets at fair value through profit or loss, (ii) loans and receivables, (iii) held-to-maturity investments or (iv) available-for-sale financial assets. The classification depends on the purpose for which the financial assets are acquired. Management determines the classification of financial assets at initial recognition. Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation or convention in the marketplace (regular way trades) are recognized on the trade date, i.e., the date that the Group commits to purchase or sell the assets. The Group’s financial assets include cash and cash equivalents, other current financial assets, trade and other receivables, other non-current assets, and available-for-sale investments. a. Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are financial assets classified as held for trading. A financial asset is classified as held for trading if it is acquired principally for the purpose of selling or repurchasing it in the near term and for which there is evidence of a recent actual pattern of short-term profit taking. Gains or losses arising from changes in fair value of the trading securities are presented as other income (expenses) in consolidated statements of profit or loss and other comprehensive income in the period in which they arise. No financial assets were classified as financial assets at fair value through profit or loss as of December 31, 2016 and 2017. b. Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Loans and receivables consist of, among other assets, cash and cash equivalents, other current financial assets, trade and other receivables, and other non-current assets (long-term trade receivables and restricted cash). These are initially recognized at fair value including transaction costs and subsequently measured at amortized cost, using the effective interest method. c. Held-to-maturity investments Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturities on which management has the positive intention and ability to hold to maturity, other than: a) those that the Group, upon initial recognition, designates as at fair value through profit or loss; b) those that the Group designates as available-for-sale; and c) those that meet the definition of loans and receivables. No financial assets were classified as held-to-maturity investments as of December 31, 2016 and 2017. d. Available-for-sale financial assets Available-for-sale investments are non-derivative financial assets that are intended to be held for indefinite periods of time, which may be sold in response to needs for liquidity or changes in interest rates, exchange rates or that are not classified as loans and receivables, held-to-maturity investments or financial assets at fair value through profit or loss. Available-for-sale investments primarily consist of mutual funds, corporate and government bonds and capital stock, which are recorded as part of “Other Current Financial Assets” and “Long-term Investments” in the consolidated statements of financial position. Available-for-sale investments are stated at fair value. Unrealized holding gains or losses on available-for-sale investments are excluded from income of the current period and are reported as a separate component in the equity section of the consolidated statements of financial position until realized. Realized gains or losses from the sale of available-for-sale investments are recognized in the consolidated statements of profit or loss and other comprehensive income, and are determined on the specific identification basis. ii. Financial liabilities The Group classifies its financial liabilities as (i) financial liabilities at fair value through profit or loss or (ii) financial liabilities measured at amortized cost. The Group’s financial liabilities include trade and other payables, accrued expenses, interest-bearing loans, other borrowings and other liabilities. Interest-bearing loans consist of short-term bank loans, two-step loans, bonds and notes, long-term bank loans and obligations under finance leases. a. Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss are financial liabilities classified as held for trading. A financial liability is classified as held for trading if it is incurred principally for the purpose of selling or repurchasing it in the near term and for which there is evidence of a recent actual pattern of short-term profit taking. No financial liabilities were categorized as held for trading as of December 31, 2016 and 2017. b. Financial liabilities measured at amortized cost Financial liabilities that are not classified as liabilities at fair value through profit or loss fall into this category and are measured at amortized cost. Financial liabilities measured at amortized cost are trade and other payables, accrued expenses, interest-bearing loans, other borrowings and other liabilities. Interest-bearing loans consist of short-term bank loans, two-step loans, bonds and notes, long-term bank loans and obligations under finance leases. iii. Offsetting financial instruments Financial assets and liabilities are offset and the net amount is reported in the consolidated statements of financial position when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle them on a net basis, or realize the assets and settle the liabilities simultaneously. The right of set-off must not be contingent on a future event and must be legally enforceable in all of the following circumstances: a. the normal course of business; b. the event of default; and c. the event of insolvency or bankruptcy of the Group and all of the counterparties. iv. Fair value of financial instruments Fair value is the amount for which an asset could be exchanged, or liability settled, in an arm’s length transaction. The fair value of financial instruments that are traded in active markets at each reporting date is determined by reference to quoted market prices, without any deduction for transaction costs. For financial instruments not traded in an active market, the fair value is determined using appropriate valuation techniques. Such techniques may include using recent arm’s length market transactions, reference to the current fair value of another instrument that is substantially the same, a discounted cash flow analysis or other valuation models. An analysis of fair values of financial instruments and further details as to how they are measured are provided in Note 35. v. Impairment of financial assets The Group assesses the impairment of financial assets if there is objective evidence that a loss event has a negative impact on the estimated future cash flows of the financial assets. Impairment is recognized when the loss can be reliably estimated. Losses expected as a result of future events, no matter how likely, are not recognized. For financial assets carried at amortized cost, the Group first assesses whether impairment exists individually for financial assets that are individually significant, or collectively for financial assets that are not individually significant. If the Group determines that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, it includes the asset in a group of financial assets with similar credit risk characteristics and collectively assesses them for impairment. Assets that are individually assessed for impairment and for which an impairment loss is, or continues to be, recognized are not included in the collective assessment of impairment. The amount of any impairment loss identified is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows (excluding future expected credit losses that have not yet been incurred). The present value of the estimated future cash flows is discounted at the financial asset’s original effective interest rate. The carrying amount of the asset is reduced through the use of an allowance account and the loss is recognized in profit or loss. For available-for-sale financial assets, the Group assesses at each reporting date whether there is objective evidence that an investment or a group of investments is impaired. When a decline in the fair value of an available-for-sale financial asset has been recognized in other comprehensive income and there is objective evidence that the asset is impaired, the cumulative loss that had been recognized in other comprehensive income is recognized in profit or loss as an impairment loss. The amount of the cumulative loss is the difference between the acquisition cost (net of any principal repayment and amortization) and current fair value, less any impairment loss on that financial asset previously recognized. vi. Derecognition of financial instrument The Group derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or when the Group transfers substantially all the risks and rewards of ownership of the financial asset. The Group derecognizes a financial liability when the obligation specified in the contract is discharged or cancelled or has expired.
Treasury stock	u. Treasury stock Reacquired Company shares of stock are accounted for at their reacquisition cost and classified as “Treasury Stock” and presented as a deduction in equity. The cost of treasury stock sold/transferred is accounted for using the weighted average method. The portion of treasury stock transferred for employee stock ownership program is accounted for at its fair value at grant date. The difference between the cost and the proceeds from the sale/transfer of treasury stock is credited to “Additional Paid-in Capital”.
Dividends	v. Dividends Dividend for distribution to the stockholders is recognized as a liability in the consolidated financial statements in the year in which the dividend is approved by the stockholders. The interim dividend is recognized as a liability based on the Board of Directors’ decision supported by the approval from the Board of Commissioners.
Basic and diluted earnings per share and per ADS	w. Basic and diluted earnings per share and per ADS Basic earnings per share is computed by dividing profit for the year attributable to owners of the parent company by the weighted average number of shares outstanding during the year. Income per ADS is computed by multiplying the basic earnings per share by 100, the number of shares represented by each ADS. The Company does not have potentially dilutive financial instruments.
Segment information	x. Segment information The Group’s segment information is presented based upon identified operating segments. An operating segment is a component of an entity: a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); b) whose operating results are regularly reviewed by the Group’s Chief Operating Decision Maker ("CODM") i.e., the Directors, to make decisions about resources to be allocated to the segment and assess its performance; and c) for which discrete financial information is available.
Provisions	y. Provisions Provisions are recognized when the Group has present obligations (legal or constructive) arising from past events and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations and the amount can be measured reliably. Provisions for onerous contracts are recognized when the contract becomes onerous for the lower of the cost of fulfilling the contract and any compensation or penalties arising from failure to fulfill the contract.
Impairment of non-financial assets	z. Impairment of non-financial assets At the end of each reporting period, the Group assesses whether there is an indication that an asset may be impaired. If such indication exists, the recoverable amount is estimated for the individual asset. If it is not possible to estimate the recoverable amount of the individual asset, the Group determines the recoverable amount of the Cash-Generating Unit (“CGU”) to which the asset belongs (“the asset’s CGU”). The recoverable amount of an asset (either individual asset or CGU) is the higher of the asset’s fair value less costs to sell and its value in use (“VIU”). Where the carrying amount of the asset exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. In assessing the value in use, the estimated net future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. In determining fair value less costs to sell, recent market transactions are taken into account, if available. If no such transactions can be identified, the Group uses an appropriate valuation model to determine the fair value of the asset. These calculations are corroborated by valuation multiples or other available fair value indicators. Impairment losses of continuing operations are recognized in profit or loss as part of “Depreciation and Amortization” in the consolidated statements of profit or loss and other comprehensive income. At the end of each reporting period, the Group assesses whether there is any indication that previously recognized impairment losses for an asset, other than goodwill, may no longer exist or may have decreased. If such indication exists, the recoverable amount is estimated. A previously recognized impairment loss for an asset, other than goodwill, is reversed only if there has been a change in the assumptions used to determine the asset’s recoverable amount since the last impairment loss was recognized. The reversal is limited such that the carrying amount of the asset does not exceed its recoverable amount, nor exceeds the carrying amount that would have been determined, net of depreciation, had no impairment been recognized for the asset in prior periods. Reversal of an impairment loss is recognized in profit or loss. Goodwill is tested for impairment annually and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU (or group of CGUs) to which the goodwill relates. When the recoverable amount of the CGU is less than its carrying amount, an impairment loss is recognized. Impairment loss relating to goodwill can not be reversed in future periods.
Critical accounting estimates and assumptions	aa. Critical accounting estimates and assumptions Estimates and assumptions are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Group makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are addressed below. i. Retirement benefits The present value of the retirement benefit obligations depends on a number of factors that are determined on an actuarial basis using a number of assumptions. The assumptions used in determining the net cost (income) for pensions include the discount rate and return on investment. Any changes in these assumptions will impact the carrying amount of the retirement benefit obligations. The Group determines the appropriate discount rate at the end of each reporting period. This is the interest rate that should be used to determine the present value of estimated future cash outflows expected to be required to settle the obligations. In determining the appropriate discount rate, the Group considers the interest rates of Government bonds that are denominated in the currency in which the benefits will be paid and that have terms to maturity approximating the terms of the related retirement benefit obligations. If there is an improvement in the ratings of such Government bonds or a decrease in interest rates as a result of improving economic conditions, there could be a material impact on the discount rate used in determining the post-employment benefit obligations. Other key assumptions for retirement benefit obligations are based in part on current market conditions. Additional information is disclosed in Notes 29 and 30. ii. Useful lives of property and equipment The Group estimates the useful lives of its property and equipment based on expected asset utilization, considering strategic business plans, expected future technological developments and market behavior. The estimates of useful lives of property and equipment are based on the Group’s collective assessment of industry practice, internal technical evaluation and experience with similar assets. The Group reviews its estimates of useful lives at least each financial year-end and such estimates are updated if expectations differ from previous estimates due to changes in expectation of physical wear and tear, technical or commercial obsolescence and legal or other limitations on the continuing use of the assets. The amounts of recorded expenses for any year will be affected by changes in these factors and circumstances. A change in the estimated useful lives of the property and equipment is a change in accounting estimates and is applied prospectively in profit or loss in the period of the change and future periods. Details of the nature and carrying amounts of property and equipment are disclosed in Note 10. iii. Provision for impairment of receivables The Group assesses whether there is objective evidence that trade and other receivables have been impaired at the end of each reporting period. Provision for impairment of receivables is calculated based on a review of the current status of existing receivables and historical collection experience. Such provisions are adjusted periodically to reflect the actual and anticipated experience. Details of the nature and carrying amounts of provision for impairment of receivables are disclosed in Note 6. iv. Income taxes Significant judgment is required in determining the provision for income taxes. There are many transactions and calculations for which the ultimate tax determination is uncertain. The Group recognizes liabilities for anticipated tax audit issues based on estimates of whether additional taxes will be due. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the current and deferred income tax assets and liabilities in the year in which such determination is made. Details of the nature and carrying amounts of income tax are disclosed in Note 28.
New accounting standards and interpretations not yet adopted	NEW ACCOUNTING STANDARDS AND INTERPRETATIONS NOT YET ADOPTED The accounting standards and interpretations that are issued, but not yet effective for the year ended December 31, 2017 and which have not been applied in preparing these consolidated financial statements are disclosed below. The Group intends to adopt these standards, if applicable, when they become effective. Effective for annual periods beginning on or after January 1, 2018  IFRS 9, Financial Instruments IFRS 9 includes revised guidance on the classification and measurement of financial instruments, including a new expected credit loss model for calculating impairment on financial assets, and the new general hedge accounting requirements. It also carries forward the guidance on recognition and derecognition of financial instruments from IAS 39. IFRS 9, published in July 2014, replaces the existing guidance in IAS 39, Financial Instruments: Recognition and Measurement. IFRS 9 is effective for annual reporting periods beginning on or after January 1, 2018, with early adoption permitted. The Group does not intend to adopt IFRS 9 before the effective date. The classification and measurement of financial assets, stocks, mutual funds, corporate and government bonds, and convertible bonds currently classified as available-for-sale financial assets would appear to satisfy the conditions for classification as at fair value through other comprehensive income (“FVOCI”) and hence there will be no change to the accounting for these assets. The other financial assets held by the Group include cash and cash equivalents, other current financial assets, trade and other receivables, and other non-current assets (long-term trade receivables and restricted cash) currently classified as loans and receivables and measured at amortized cost which appear to meet the conditions for classification at amortized cost under IFRS 9. Accordingly, the Group does not expect the new guidance to have a significant impact on the classification and measurement of its financial assets. There will be no impact on the Group’s accounting for financial liabilities, as the new requirements only affect the accounting for financial liabilities that are designated at fair value through profit or loss and the Group does not have any such liabilities. The new impairment model requires the recognition of impairment provisions based on expected credit losses (“ECL’’) rather than only incurred credit losses as is the case under IAS 39. Based on the assessment completed to date, the Group expects the effect of applying the impairment requirements of IFRS 9 in the provision for impairment of receivable. The quantum of impact is not yet determinable at this time because it depends on the supportable information being made available to the Group in 2018 when the Group adopt IFRS 9.  IFRS 15, Revenue from Contracts with Customers IFRS 15 establishes a comprehensive framework to determine how, when and how much revenue is to be recognised. The standard provides a single, principles-based five-step model for the determination and recognition of revenue to be applied to all contracts with customers. The standard also provides specific guidance requiring certain types of costs to obtain and/or fulfil a contract to be capitalized and amortized on a systematic basis that is consistent with the transfer to the customer of the goods or services to which the capitalized cost relates. IFRS 15 replaces a number of existing revenue standards, including IAS 18 - Revenue, IAS 11 - Construction Contracts and IFRIC 13 - Customer Loyalty Programmes. IFRS 15 will be effective for annual reporting periods beginning on or after January 1, 2018 with a permission for early adoption. There are two adoption methods available for implementation. Under one method, the standard is applied retrospectively to contracts for each reporting period presented, subject to allowable practical expedients. Under the other method, the Group is allowed to use a modified retrospective approach by applying IFRS 15 only to the most current period presented, recognizing the cumulative effect of the change as an adjustment to the beginning balance of retained earnings at January 1, 2018, and provides additional disclosures comparing the results to the previous revenue guidance. The Group has decided to apply the modified retrospective approach to adopt the standard beginning on January 1, 2018.The Group has also elected to apply the following practical expedients on the transition date: - Completed contracts - the Group would apply IFRS 15 only to customer contracts that are not completed on January 1, 2018 and would not adjust prior reporting periods; and - Contract modifications - instead of applying a retrospective approach to quantify the cumulative effects of contract modifications from the time the each modification was made; the Group would reflect the aggregate effect of all contract modifications that occur before January 1, 2018 in order to: (i) identify satisfied and unsatisfied performance obligations; (ii) determine the transaction price of the latest modified contract; and (iii) allocate the transaction price to the satisfied and unsatisfied performance obligations as of January 1, 2018. Based on the assessment completed to date, the Group identifies the following indicative impacts to each of the Group's Customer Facing Units ("CFU"): a) Mobile and Consumer CFUs Customer contracts for these mobile and consumer CFUs are relatively standard in nature. The Group has already pre-determined the services and/or package of services that it is going to offer so that customers can choose from a selection of packages that the Group sells. Given the standard nature of the products offered, the Group is already allocating revenue to all of the different components of revenue identified in customer contracts. From time to time, however, the Group also offers free promotion products as incentives. These free promotion products are likely to constitute separate performance obligations that are subject to further revenue allocation under IFRS 15. The Group is expected to continue to offer a variety of free digital and home entertainment contents to help promote its products in the market. As a result, the Group expects that there will be some reallocation of revenues between: - - Reallocation of future revenues will not have any impact on the amount of cumulative revenue recognised to date by the Group. b) Wholesale and International ("WIB") CFU Wholesale telecommunication services comprise primarily of interconnection services, as well as pre-determined network services. The pre-determined network services are standardised in nature and the Group has already allocated contract revenues to all identified revenue elements under the existing practice. Given the nature of the contracts for pre-determined network services, the Group does not expect IFRS 15 to have a material impact on pre-determined network services. Consistent with the industry practice, the Group offers volume discounts on interconnectivity charges depending on the volume of traffic used by the other telecommunication operators. For the purposes of IFRS 15, the Group has been performing an assessment to ensure that the amount of interconnectivity revenues recognised to date is capped to a level that is not subject to a significant risk of reversal in the future. The Group expects there will be an adjustment made to the opening retained earnings that will be reported in the next fiscal year to incorporate the estimation of volume discounts paid in 2018. c) Enterprise CFU Many of the Enterprise CFU product offerings are bespoke in nature. The Group often custom-designs its solution services to satisfy customers’ specific needs and requirements. For the purposes of IFRS 15, the Group has undertaken a project to evaluate individual customer contracts to determine the number and nature of performance obligations promised to customers in those contracts. In some circumstances, free products that are provided to customers to fulfil solution services can now be identified as distinct performance obligations under IFRS 15. Therefore, the Group expects that there will be more performance obligations that will be identified under IFRS 15 as compared to the existing revenue standards. In addition, IFRS 15 introduces more detailed guidance to determine the stand-alone selling prices of the identified performance obligations. In effect, this will lead to a reallocation of some portion of revenues between “Internet, Data Communication and Information Technology Services” and “CPE and Terminal” sub-classifications. IFRS 15 requires the Group to capitalise some portion of the costs incurred to acquire contracts and costs to fulfil performance obligations of contracts that are satisfied over time as an asset on the balance sheet. In contrast to the current treatment that requires the Group to expense these costs as incurred, the capitalised contract acquisition and fulfilment costs will be amortised as the Group satisfies its performance obligations over time. The above impacts are indicative in nature and subject to further adjustments as management continues to complete the impact assessment of IFRS 15. The ultimate impact on revenues resulting from the application of the new standard will be subject to assessments that are dependent on many variables, including, but not limited to, the terms of our contractual arrangements and the Group's business portfolios. The Group is deploying a cross-functional project team dedicated to continuously assess the impact of the new standard. This team is responsible for: (i) identifying the Group's revenue streams that will be most affected by the new requirements of the standard; (ii) making the necessary changes to the Group's existing accounting policies; (iii) developing new business processes and controls; including (iv) selecting, as well as, implementing suitable systems solutions to complement the Group's accounting and billing systems to support IFRS 15.  Amendments to IAS 28, Measuring an Associate or Joint Venture at Fair Value IAS 28 is amended to clarify that when an investment entity elects to measure its investment in an associate or joint venture at fair value through profit or loss in accordance with IFRS 9, it shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture. A non-investment entity investor can elect to retain the fair value accounting applied by its investment entity associate or joint venture. This election is made separately for each investment entity associate or joint venture, at the later of the date on which (a) the investment entity associate or joint venture is initially recognized; (b) the associate or joint venture becomes an investment entity; and (c) the investment entity associate or joint venture first becomes a parent. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance since there is no investment in associates or joint venture measured at fair value through profit or loss as of December 31, 2017.  Amendments to IAS 40, Transfer of Investment Property IAS 40 is amended to clarify that an entity shall transfer a property to, or from, investment property when, and only when, there is a change in use. A change in use occurs when the property meets, or ceases to meet, the definition of investment property and there is evidence of the change in use. In isolation, a change in management’s intentions for the use of a property does not provide evidence of a change in use. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance since there is no property classified as investment property as of December 31, 2017.  Amendments to IFRS 1, Deletion of Short-term Exemptions for First-time Adopters IFRS 1 is amended to delete short-term exemptions for first-time adopters regarding disclosures about financial instruments, employee benefits and investment entities. This amendment is not applicable to the Group's consolidated financial statements.  Amendments to IFRS 2, Classification and Measurement of Shared-based Payment Transactions IFRS 2 is amended to provide some additional accounting requirement for cash-settled share-based payment transactions regarding treatment of vesting and non-vesting conditions, share-based payment transactions with a net settlement feature for withholding tax obligations, and modification of a share-based payment transaction that changes its classification from cash-settled to equity-settled. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance since there is no shared-based payment transaction for the year ended December 31, 2017.  IFRS Interpretation Committee (IFRIC) 22, Foreign Currency Transactions and Advance Consideration IFRIC 22 defines that the date on which an entity initially recognizes the non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration is the date of the transaction for the purpose of determining the exchange rate to use on initial recognition of the related asset, expense or income (or part of it) on the derecognition of a non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration in a foreign currency. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance. Effective for annual periods beginning on or after January 1, 2019  IFRS 16, Leases IFRS 16 was issued in January 2016. It will result in almost all leases being recognised on the statement of financial position of the lessee, as the distinction between operating and finance leases is removed. Under the new standard, an asset (the right to use the leased item) and a financial liability to pay rentals are recognised. The only exceptions are short-term and/or low-value leases. The standard is not expected to significantly change accounting for lessors. The standard is mandatory for financial years commencing on or after January 1, 2019. Early adoption of IFRS 16 is allowed provided that it is adopted together with IFRS 15. The Group does not intend to adopt the standard before its effective date. IFRS 16 will affect primarily the accounting for the Group's operating leases as lessee. As at the reporting date, the Group has non-cancellable operating lease commitments of IDR 31,218 billion (Note 33c.ii). However, the Group has not yet determined to what extent these commitments will result in the recognition of an asset and a liability for future payments and how this will affect the Group's profit and classification of cash flows. Some of the commitments may be covered by the exception for short-term and/or low-value leases and some commitments may relate to arrangements that will not qualify as leases under IFRS 16.  IFRIC 23, Uncertainty over Income Tax Treatments IFRIC 23 clarifies how to apply the recognition and measurement requirements in IAS 12 Income Taxes when there is uncertainty over income tax treatments. When there is uncertainty over income tax treatments, IFRIC 23 addresses: - - - - The Group is currently assessing on how the recognition and measurement of ongoing tax assessment would be affected by this IFRIC 23.  Amendments to IFRS 3, Business Combination and IFRS 11, Joint Arrangements, previously Held Interest in a Joint Operation IFRS 3 is amended to clarify that when an entity obtains control of a business that is a joint operation and had rights to the assets and obligations for the liabilities relating to that joint operation immediately before the acquisition date, the transaction is a business combination achieved in stages. The acquirer shall therefore apply the requirements for a business combination achieved in stages, including remeasuring its previously held interest in the assets and liabilities of the joint operation at fair value. IFRS 11 is amended to clarify that a party that participates in, but does not have joint control of,a joint operation might obtain joint control of the joint operation in which the activity of the joint operation constitutes a business as defined in IFRS 3. In such cases, previously held interests in the joint operation are not remeasured. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance.  Amendments to IFRS 9, Prepayment Features with Negative Compensation IFRS 9 is amended to clarify that financial assets with prepayment features that may result in negative compensation qualify as contractual cash flows that are solely payments of principal and interest on the principal amount outstanding. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance since there is no financial assets with prepayment features as of December 31, 2017.  Amendments to IAS 12, Income Tax Consequences of Payments on Financial Instruments Classified as Equity IAS 12 is amended to clarify that an entity shall recognise the income tax consequences of dividends as defined in IFRS 9 when it recognises a liability to pay a dividend. An entity shall recognise the income tax consequences of dividends in profit or loss, other comprehensive income or equity according to where the entity originally recognised those past transactions or events. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance.  Amendments to IAS 23, Borrowing Costs Eligible for Capitalisation IAS 23 is amended to clarify that when the entity calculates the borrowing costs eligible for capitalisation from general borrowings, the entity shall exclude from this calculation borrowing costs applicable to borrowings made specifically for the purpose of obtaining a qualifying asset until substantially all the activities necessary to prepare that asset for its intended use or sale are complete. These ammendments are not expected to have an impact to the Group's consolidated statements of financial position or performance.  Amendments to IAS 28, Long-term Interests in Associates and Joint Ventures IAS 28 is amended to provides that the entity shall apply IFRS 9 to financial instruments in an associate or joint venture to which the equity method is not applied. These include long-term interests that, in substance, form part of the entity's net investment in an associate or joint venture. These amendments are not expected to have an impact to the Group's consolidated statements of financial position or performance since there are no long-term interests in associates and joint ventures as of December 31, 2017. Effective for annual periods beginning on or after January 1, 2021 IFRS 17, Insurance Contract, will be effective on January 1, 2021, are considered to be not applicable to the Group's consolidated financial statements. The effective date was postponed to a date yet to be determined  Amendments to IFRS 10 and IAS 28, Sale or Contribution of Assets between an Investor and its Associate or Joint Venture The amendments provide guidance for accounting treatment when a parent loses control of a subsidiary in a transaction with an associate or joint venture. The amendments require full gain to be recognized when the assets transferred meet the definition of a “business” under IFRS 3, Business Combinations. These amendments are not expected to impact the Group’s consolidated statements of financial position or performance.

GENERAL (Tables)

GENERAL (Tables)	12 Months Ended
	Dec. 31, 2017
GENERAL
Summary of licenses	License License No. Type of services Grant date/latest renewal date License of electronic money issuer Bank Indonesia License No. 11/432/DASP Electronic money July 3, 2009 License of money remittance Bank Indonesia License Money remittance service August 5, 2009 License to operate network access point 331/KEP/DJPPI/ KOMINFO/09/2013 Network access point September 24, 2013 License to operate internet telephone services for public purpose 127/KEP/DJPPI/ KOMINFO/3/2016 Internet telephone services for public purpose March 30, 2016 License to operate fixed domestic long distance network 839/KEP/ M.KOMINFO/05/2016 Fixed domestic long distance and basic telephone services network May 16, 2016 License to operate fixed closed network 844/KEP/ M.KOMINFO/05/2016 Fixed closed network May 16, 2016 License to operate fixed international network 846/KEP/ M.KOMINFO/05/2016 Fixed international and basic telephone services network May 16, 2016 License to operate circuit switched based local fixed line network 948/KEP/ M.KOMINFO/05/2016 Circuit switched based local fixed line network May 31, 2016 License to operate data communication system services 191/KEP/DJPPI/ KOMINFO/10/2016 Data communication system services October 31, 2016 License to operate internet service provider 2176/KEP/ M.KOMINFO/12/2016 Internet service provider December 30, 2016 License to operate content service provider 1040/KEP/ M.KOMINFO/16/2017 Content service provider May 16, 2017
Summary of Boards of Commissioners and Directors	2016 2017 President Commissioner Hendri Saparini Hendri Saparini Commissioner Dolfie Othniel Fredric Palit Rinaldi Firmansyah Commissioner Hadiyanto Hadiyanto Commissioner* Pontas Tambunan - Independent Commissioner Rinaldi Firmansyah Margiyono Darsasumarja Independent Commissioner Margiyono Darsasumarja Dolfie Othniel Fredric Palit Independent Commissioner Pamijati Pamela Johanna Pamijati Pamela Johanna Independent Commissioner — Cahyana Ahmadjayadi President Director Alex Janangkih Sinaga Alex Janangkih Sinaga Director of Finance Harry Mozarta Zen Harry Mozarta Zen Director of Digital and Strategic Portfolio Indra Utoyo David Bangun Director of Enterprise and Business Service — Dian Rachmawan Director of Wholesale and International Service Honesti Basyir Abdus Somad Arief Director of Human Capital Management Herdy Rosadi Harman Herdy Rosadi Harman Director of Network, Information Technology and Solution Abdus Somad Arief Zulhelfi Abidin Director of Consumer Service Dian Rachmawan Mas’ud Khamid *
Summary of Audit Committee and Corporate Secretary	2016 2017* Chairman Rinaldi Firmansyah Margiyono Darsasumarja Secretary Tjatur Purwadi Tjatur Purwadi Member Margiyono Darsasumarja Rinaldi Firmansyah Member Dolfie Othniel Fredric Palit Dolfie Othniel Fredric Palit Member Sarimin Mietra Sardi Sarimin Mietra Sardi Member Pontas Tambunan Cahyana Ahmadjayadi Corporate Secretary Andi Setiawan Andi Setiawan *
Summary of direct subsidiaries	Year of start of Subsidiary/place of commercial Percentage of ownership interest Total assets before elimination incorporation Nature of business operations 2016 2017 2016 2017 PT Telekomunikasi Selular ( “Telkomsel” ), Jakarta, Indonesia Telecommunication - provides telecommunication facilities and mobile cellular services using Global Systems for Mobile Communication (“GSM”) technology 1995 65 65 89,645 85,597 PT Dayamitra Telekomunikasi ( “Dayamitra” ), Jakarta, Indonesia Telecommunication 1995 100 100 10,689 13,606 PT Multimedia Nusantara ( “Metra” ), Jakarta, Indonesia Network telecommunication services and multimedia 1998 100 100 9,996 13,246 PT Telekomunikasi Indonesia International ( “TII” ), Jakarta, Indonesia Telecommunication 1995 100 100 7,147 9,122 PT Telkom Akses ( “Telkom Akses” ), Jakarta, Indonesia Construction, service and trade in the field of telecommunication 2013 100 100 5,098 5,716 PT Graha Sarana Duta ( “GSD” ), Jakarta, Indonesia Leasing of offices and providing building management and maintenance services, civil consultant and developer 1982 100 100 4,328 5,633 PT PINS Indonesia ( “PINS” ), Jakarta, Indonesia Telecommunication construction and services 1995 100 100 3,146 3,473 PT Infrastruktur Telekomunikasi Indonesia (“ Telkom Infratel ”) , Jakarta, Indonesia Construction, service and trade in the field of telecommunication 2014 100 100 1,015 1,871 PT Patra Telekomunikasi Indonesia (“ Patrakom ”), Jakarta, Indonesia Telecommunication - provides satellite communication system, services and facilities 1996 100 100 471 574 PT Metra-Net (“ Metranet ”), Jakarta, Indonesia Multimedia portal service 2009 100 100 370 524 PT Jalin Pembayaran Nusantara (“ Jalin ”),Jakarta, Indonesia Payment services - principals, switching, clearing and settlement activities 2016 100 100 15 225 PT Napsindo Primatel Internasional ( “Napsindo” ), Jakarta, Indonesia Telecommunication - provides Network Access Point ("NAP"), Voice Over Data ("VOD") and other related services 1999; ceased operations on January 13, 2006 60 60 5 5
Summary of indirect subsidiaries	Year of start of Subsidiary/place of commercial Percentage of ownership interest Total assets before elimination incorporation Nature of business operations 2016 2017 2016 2017 PT Sigma Cipta Caraka ( “Sigma” ), Tangerang, Indonesia Information technology service - system implementation and integration service, outsourcing and software license maintenance 1988 100 100 4,278 6,050 Telekomunikasi Indonesia International Pte. Ltd., Singapore Telecommunication 2008 100 100 2,566 3,048 PT Infomedia Nusantara ( “Infomedia” ), Jakarta, Indonesia Data and information service - provides telecommunication information services and other information services in the form of print and electronic media and call center services 1984 100 100 1,853 2,115 PT Telkom Landmark Tower (“ TLT ”), Jakarta, Indonesia Service for property development and management 2012 55 55 1,683 2,009 PT Metra Digital Media (“ MD Media ”), Jakarta, Indonesia Directory information services 2013 100 100 684 1,106 PT Finnet Indonesia (“ Finnet ”), Jakarta, Indonesia Information technology services 2006 60 60 629 907 TS Global Network Sdn. Bhd. (“ TSGN ”), Petaling Jaya, Malaysia Satellite services 1996 — 49 — 815 Telekomunikasi Indonesia International Ltd., Hong Kong Telecommunication 2010 100 100 441 710 PT Metra Digital Investama (“ MDI ”), Jakarta, Indonesia Trading and/or providing service related to information and technology, multimedia, entertainment and investments 2013 100 100 331 658 Telekomunikasi Indonesia International S.A. (“ TL” ), Dili, Timor Leste Telecommunication 2012 100 100 755 639 PT Nusantara Sukses Investasi ( ”NSI” ), Jakarta, Indonesia Service and trading 2014 100 100 227 300 PT Administrasi Medika (“ Ad Medika ”), Jakarta, Indonesia Health insurance administration services 2002 100 100 204 273 PT Melon (“ Melon ”), Jakarta, Indonesia Digital content exchange hub services 2010 100 100 178 231 PT Metraplasa (“ Metraplasa ”), Jakarta, Indonesia Network and e-commerce services 2012 60 60 325 203 PT Graha Yasa Selaras (“ GYS ”), Jakarta, Indonesia Tourism service 2012 51 51 174 178 PT Nutech Integrasi (" Nutech "), Jakarta, Indonesia System integrator 2001 — 60 — 60 Telekomunikasi Indonesia International Inc. ( “Telkom USA” ), Los Angeles, USA Telecommunication 2014 100 100 9 36 PT Satelit Multimedia Indonesia (“ SMI ”), Jakarta, Indonesia Satellite services 2013 99.99 99.99 18 18 PT Nusantara Sukses Sarana ( ”NSS” ), Jakarta, Indonesia Building and hotel management services and other services — 99.99 99.99 — — PT Nusantara Sukses Realti ( ”NSR” ), Jakarta , Indonesia Service and trading — 99.99 99.99 — — PT Metra TV (“ Metra TV ”), Jakarta, Indonesia Subscription - broadcasting services 2013 99.83 99.83 — —
Schedule of fair values of identifiable assets and liabilities acquired at acquisition date	Total Assets Cash and cash equivalents 21 Trade receivables 18 Other current assets 57 Property and equipment (Note 10) 711 Other non-current assets 14 Liabilities Current liabilities (422) Non-current liabilities (140) Fair value of identifiable net assets acquired 259 Fair value of non-controlling interest (132) Provisional goodwill (Note 12) 93 Fair value consideration transferred 220

SUMMARY OF SIGNIFICANT ACCOUN48

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2017
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of intangible assets except goodwill	Years Software 3 ‑ 6 License 3 ‑ 20 Other intangible assets 1 ‑ 30
Schedule of property and equipment	Years Land rights 50 Buildings 15 ‑ 40 Leasehold improvements 2 ‑ 15 Switching equipment 3 ‑ 15 Telegraph, telex and data communication equipment 5 ‑ 15 Transmission installation and equipment 3 ‑ 25 Satellite, earth station and equipment 3 ‑ 20 Cable network 5 ‑ 25 Power supply 3 ‑ 20 Data processing equipment 3 ‑ 20 Other telecommunication peripherals 5 Office equipment 2 ‑ 5 Vehicles 4 ‑ 8 Customer Premises Equipment (“CPE”) assets 4 ‑ 5 Other equipment 2 ‑ 5
Schedule of disclosure of monetary assets and liabilities denominated in foreign currency	2016 2017 Buy Sell Buy Sell United States dollar (“US$”) 1 13,470 13,475 13,565 13,570 Australian dollar (“AUD”) 1 9,721 9,726 10,592 10,598 Euro ("EUR") 1 14,170 14,181 16,231 16,242 Japanese yen ("JPY") 1 115.01 115.10 120.48 120.55 Malaysian ringgit ("MYR") 1 3,002 3,005 3,349 3,355

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	12 Months Ended
	Dec. 31, 2017
CASH AND CASH EQUIVALENTS
Schedule of cash and cash equivalents	2016 2017 Balance Balance Original currency Original currency Currency (in millions) Rupiah equivalent (in millions) Rupiah equivalent Cash on hand Rp — 10 — 12 Cash in banks Related parties PT Bank Mandiri (Persero) Tbk (“Bank Mandiri”) Rp — 1,897 — 1,481 US$ 41 548 27 367 JPY 6 1 7 1 EUR 1 11 1 17 HKD 1 1 1 2 AUD 0 0 0 0 PT Bank Negara Indonesia (Persero) Tbk (“BNI”) Rp — 581 — 968 US$ 6 84 1 13 EUR 5 68 0 6 SGD 0 0 0 0 PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”) Rp — 95 — 466 US$ 8 107 6 82 Others Rp — 29 — 47 US$ 0 0 0 1 Sub-total 3,422 3,451 Third parties PT Bank Permata Tbk (“Bank Permata”) Rp — 14 — 278 US$ 7 96 0 2 The Hongkong and Shanghai Banking Corporation Ltd. (“HSBC”) US$ 13 176 14 184 HKD 2 4 4 6 Standard Chartered Bank (“SCB”) Rp — 0 — 0 US$ 6 74 11 154 SGD 5 43 0 1 Development Bank of Singapore (”DBS”) Rp — 101 — 24 US$ 0 0 0 0 Others Rp — 150 — 334 US$ 5 69 4 61 SGD 0 0 0 2 EUR 0 1 1 20 AUD 1 12 0 1 TWD 3 1 8 4 MYR 0 0 2 8 HKD 0 0 0 0 MOP 0 1 0 0 Sub-total 742 1,079 Total cash in banks 4,164 4,530 Time deposits Related parties BNI Rp — 4,043 — 5,315 US$ 25 336 9 116 BRI Rp — 4,076 — 4,954 US$ 47 632 15 203 PT Bank Tabungan Negara (Persero) Tbk (“Bank BTN”) Rp — 3,356 — 2,958 PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk (“BJB”) Rp — 2,020 — 1,726 Bank Mandiri Rp — 1,552 — 446 US$ 5 67 — — Others Rp — 27 — 67 Sub-total 16,109 15,785 Time deposits (continued) Third parties PT Bank Mega Tbk (“Bank Mega”) Rp — 1,226 — 1,243 US$ 14 185 — — PT Bank OCBC NISP Tbk (“OCBC NISP”) Rp — 1,550 — 1,200 US$ 10 134 — — PT Bank Tabungan Pensiunan Nasional Tbk (“BTPN”) Rp — 461 — 676 US$ — — 30 401 PT Bank CIMB Niaga Tbk (“Bank CIMB Niaga”) Rp — 2,025 — 600 US$ — — 2 31 PT Bank UOB Indonesia (“UOB”) Rp — 1,345 — — US$ — — 20 263 SCB US$ 18 242 10 136 SGD 15 139 — — PT Bank Muamalat Indonesia Tbk Rp — 305 — 91 PT Bank ANZ Indonesia ("ANZ") Rp — 200 — 5 US$ — — 5 73 PT Bank Bukopin Tbk (“Bank Bukopin”) Rp — 148 — 22 Bank Permata Rp — 1,492 — — Others Rp — 32 — 30 MYR — — 14 47 Sub-total 9,484 4,818 Total time deposits 25,593 20,603 Total 29,767 25,145
Schedule of interest rates on time deposits	2016 2017 Rupiah 3.20% ‑ 10.00% 2.85% ‑ 8.50% Foreign currencies 0.10% ‑ 2.00% 0.40% ‑ 3.50%

OTHER CURRENT FINANCIAL ASSETS

OTHER CURRENT FINANCIAL ASSETS (Tables)	12 Months Ended
	Dec. 31, 2017
OTHER CURRENT FINANCIAL ASSETS
Schedule of breakdown of other current financial assets	2016 2017 Balance Balance Original currency Original currency Currency (in millions) Rupiah equivalent (in millions) Rupiah equivalent Time deposits Related parties BRI Rp — — — 2 BNI Rp — 63 — — Third parties UOB US$ 1 13 14 191 SCB US$ — — 8 109 Others Rp — — — 23 Total time deposits 76 325 Available-for-sale financial assets Related parties PT Mandiri Manajemen Investasi Rp — 500 — 711 PT Bahana TCW Investment Management (”Bahana TCW”) Rp — 559 — 360 State-owned enterprises US$ 4 55 — — Others Rp — 17 — 97 US$ 2 27 — — Total available-for-sale financial assets 1,158 1,168 Escrow accounts Rp — 112 — 318 US$ 2 22 6 78 MYR — — 5 15 Others Rp — 98 — 263 US$ — — 0 6 MYR — — 0 0 AUD 0 5 0 0 Total 1,471 2,173
Schedule of interest rates on maturities of time deposits	2016 2017 Rupiah 5.75% ‑ 6.00% 6.00% ‑ 7.00% Foreign currency 0.58% ‑ 1.64% 1.38% ‑ 1.64%

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2017
TRADE AND OTHER RECEIVABLES
Schedule of trade and other receivables	2016 2017 Trade receivables 10,353 13,553 Provision for impairment of receivables (2,990) (4,331) Net 7,363 9,222 Other receivables 542 346 Provision for impairment of receivables (5) (4) Net 537 342 Total trade and other receivables 7,900 9,564
Schedule of trade receivables by debtor	(i) Related parties 2016 2017 State-owned enterprises 151 721 Government agencies 676 519 Indonusa 431 465 PT Indosat Tbk (“Indosat”) 370 Others 348 670 Total 1,976 2,747 Provision for impairment of receivables (488) (883) Net 1,488 1,864 (ii) Third parties 2016 2017 Individual and business subscribers 7,125 9,289 Overseas international carriers 1,252 1,517 Total 8,377 10,806 Provision for impairment of receivables (2,502) (3,448) Net 5,875 7,358
Schedule of trade receivables by aging	(i) Related parties 2016 2017 Up to 3 months 1,065 1,721 3 to 6 months 100 107 More than 6 months 811 919 Total 1,976 2,747 Provision for impairment of receivables (488) (883) Net 1,488 1,864 (ii) Third parties 2016 2017 Up to 3 months 5,191 6,493 3 to 6 months 597 681 More than 6 months 2,589 3,632 Total 8,377 10,806 Provision for impairment of receivables (2,502) (3,448) Net 5,875 7,358 (iii) Aging of total trade receivables 2016 2017 Provision for Provision for impairment of impairment of Gross receivables Gross receivables Not past due 4,535 177 6,788 920 Past due up to 3 months 1,721 401 1,426 281 Past due more than 3 to 6 months 697 495 788 258 Past due more than 6 months 3,400 1,917 4,551 2,872 Total 10,353 2,990 13,553 4,331
Schedule of trade receivable by currency	(i) Related parties 2016 2017 Rupiah 1,976 2,706 U.S. dollar 0 41 Others 0 0 Total 1,976 2,747 Provision for impairment of receivables (488) (883) Net 1,488 1,864 (ii) Third parties 2016 2017 Rupiah 6,889 9,781 U.S. dollar 1,437 968 Australian dollar 40 19 Others 11 38 Total 8,377 10,806 Provision for impairment of receivables (2,502) (3,448) Net 5,875 7,358
Schedule of movements in provision for impairment of receivables	2016 2017 Beginning balance 3,048 2,990 Provision recognized during the year (Note 27) 743 1,494 Receivables written off (801) (153) Ending balance 2,990 4,331

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2017
INVENTORIES
Schedule of inventory	2016 2017 Components 299 447 SIM cards and blank prepaid vouchers 168 168 Others 164 69 Total 631 684 Provision for obsolescence SIM cards and blank prepaid vouchers (29) (29) Components (18) (24) Others Total (47) (53) Net 584 631
Schedule of provision for obsolescence	2016 2017 Beginning balance 41 47 Provision recognized during the year 11 6 Inventory written off (5) — Ending balance 47 53

OTHER CURRENT ASSETS (Tables)

OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2017
OTHER CURRENT ASSETS
Schedule breakdown of other current assets	2016 2017 Frequency license (Note 33c.i) 3,056 3,760 Prepaid rental 1,234 1,349 Advances 394 1,156 Prepaid salaries 229 227 Advance to employee 32 35 Others 301 656 Total 5,246 7,183

LONG-TERM INVESTMENTS (Tables)

LONG-TERM INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2017
LONG-TERM INVESTMENTS
Schedule of long-term investments	2016 Share of other Percentage of Beginning Additions Share of net comprehensive ownership balance (deductions) profit (loss) Dividend income Ending balance Long-term investments in associated companies: Tiphone a 24.43 1,404 — 108 (23) (1) 1,488 Indonusa b 20.00 221 — — — — 221 Teltranetc 51.00 71 — (33) — — 38 Melond 51.00 50 (67) 17 — — — PT Integrasi Logistic Cipta Solusi (“ILCS”) e 49.00 40 — 2 — — 42 Others f 25.00-49.00 6 — (6) — — — Sub-total 1,792 (67) 88 (23) (1) 1,789 Other long-term investments 15 43 — — — 58 Total long-term investments 1,807 (24) 88 (23) (1) 1,847 2017 Share of other Percentage of Beginning Additions Share of net comprehensive ownership balance (deductions) profit (loss) Dividend income Ending balance Long-term investments in associated companies : Tiphone a 24.00 1,488 — 80 (28) (1) 1,539 Indonusa b 20.00 221 — — — — 221 Teltranet c 51.00 38 — (20) — — 18 ILCS e 49.00 42 — 1 — — 43 PT Graha Sakura Nusantara ("GSN") g 45.00 — 14 0 — — 14 Others f 25.00 - 49.00 — 4 0 — 0 4 Sub-total 1,789 18 61 (28) (1) 1,839 Other long-term investments 58 251 — — — 309 Total long-term investments 1,847 269 61 (28) (1) 2,148
Schedule of summarized financial information of the Group’s investments accounted for under the equity method	Summarized financial information of the Group’s investments accounted for under the equity method for 2016: Tiphone Indonusa Teltranet ILCS Others Statements of financial position Current assets 7,709 170 66 131 170 Non-current assets 743 444 88 29 771 Current liabilities (1,248) (532) (78) (73) (629) Non-current liabilities (3,762) (405) (2) (1) (1,212) Equity (deficit) 3,442 (323) 74 86 (900) Statements of profit or loss and other comprehensive income Revenues 27,310 605 66 116 139 Operating expenses (26,445) (583) (149) (112) (264) Other income (expenses) - net (231) (17) (3) 0 (88) Profit (loss) before tax 634 5 (86) 4 (213) Income tax benefit (expense) (166) (33) 21 0 — Profit (loss) for the year 468 (28) (65) 4 (213) Other comprehensive income (5) 7 0 — Total comprehensive income for the year 463 (21) (65) 4 (213) Summarized financial information of the Group’s investments accounted for under the equity method for 2017: Tiphone Indonusa Teltranet ILCS GSN Others Statements of financial position Current assets 8,084 307 174 145 1 190 Non-current assets 994 415 101 32 185 606 Current liabilities (2,107) (877) (149) (87) (27) (724) Non-current liabilities (3,255) (177) (90) (2) (129) (1,882) Equity (deficit) 3,716 (332) 36 88 30 (1,810) Statements of profit or loss and other comprehensive income Revenues 27,914 692 209 122 0 106 Operating expenses (27,217) (333) (255) (116) (287) Other expenses - net (246) (364) (5) (4) — (19) Profit (loss) before tax 451 (5) (51) 2 0 (200) Income tax benefit (expense) (116) — 13 1 — — Profit (loss) for the year 335 (5) (38) 3 0 (200) Other comprehensive income (3) — — — Total comprehensive income for the year 332 (5) (38) 3 0 (200)
Tiphone
LONG-TERM INVESTMENTS
Schedule of reconciliation of financial information to the carrying amount of long-term investment in Tiphone	2016 2017 Assets 8,452 9,078 Liabilities (5,010) (5,362) Net assets 3,442 3,716 Group’s proportionate share of net assets (24.43% in 2016 and 24.00% in 2017) 841 892 Goodwill 647 647 Carrying amount of long-term investment 1,488 1,539

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2017
PROPERTY AND EQUIPMENT.
Schedule of property and equipment	December 31, Business Reclassifications/ December 31, 2015 acquisitions Additions Deductions Translations 2016 At cost : Land rights 1,270 89 59 (1) — 1,417 Buildings 6,033 10 311 (3) 1,486 7,837 Leasehold improvements 1,036 — 13 (37) 104 1,116 Switching equipment 19,872 — 218 (160) 609 20,539 Telegraph, telex and data communication equipment 876 — 751 (41) — 1,586 Transmission installation and equipment 124,989 — 2,832 (12,134) 11,221 126,908 Satellite, earth station and equipment 8,146 — 80 — 219 8,445 Cable network 38,086 — 6,746 (302) 460 44,990 Power supply 13,912 — 286 (77) 1,116 15,237 Data processing equipment 11,414 12 395 (138) 916 12,599 Other telecommunication peripherals 634 — 73 — (5) 702 Office equipment 1,135 5 142 (12) 259 1,529 Vehicles 569 — 123 (169) (1) 522 CPE assets 22 — — — — 22 Other equipment 99 — 1 — — 100 Property under construction 4,580 — 17,169 — (17,199) 4,550 Total 232,673 116 29,199 (13,074) (815) 248,099 December 31, Reclassifications/ December 31, 2015 Additions Deductions Translations 2016 Accumulated depreciation and impairment losses: Land rights 245 24 (1) 268 Buildings 2,141 290 (2) 6 2,435 Leasehold improvements 623 106 (37) — 692 Switching equipment 15,261 1,590 (160) (1) 16,690 Telegraph, telex and data communication equipment 4 329 — — 333 Transmission installation and equipment 65,399 10,499 (11,501) (32) 64,365 Satellite, earth station and equipment 6,706 415 — (23) 7,098 Cable network 19,706 1,545 (302) (455) 20,494 Power supply 9,132 1,225 (70) (25) 10,262 Data processing equipment 8,556 1,114 (118) (40) 9,512 Other telecommunication peripherals 386 77 — (1) 462 Office equipment 764 184 (11) 3 940 Vehicles 179 88 (66) (1) 200 CPE assets 17 2 — — 19 Other equipment 99 — — — 99 Total 129,218 17,488 (12,267) (570) 133,869 Net book value 103,455 114,230 December 31, Business Reclassifications/ December 31, 2016 acquisitions Additions Deductions Translations 2017 At cost : Land rights 1,417 40 62 — — 1,519 Buildings 7,837 39 211 (3) 1,718 9,802 Leasehold improvements 1,116 — 34 (25) 132 1,257 Switching equipment 20,539 69 556 (977) (1,675) 18,512 Telegraph, telex and data communication equipment 1,586 — — — (3) 1,583 Transmission installation and equipment 126,908 — 2,648 (4,489) 14,314 139,381 Satellite, earth station and equipment 8,445 573 1,233 (2,202) 1,251 9,300 Cable network 44,990 — 5,715 (694) (2,657) 47,354 Power supply 15,237 — 222 (456) 1,491 16,494 Data processing equipment 12,599 — 715 (603) 666 13,377 Other telecommunication peripherals 702 — 966 (7) — 1,661 Office equipment 1,529 11 327 (84) (146) 1,637 Vehicles 522 — 355 (37) — 840 CPE assets 22 — — — — 22 Other equipment 100 — — — (3) 97 Property under construction 4,550 — 20,110 (96) (20,149) 4,415 Total 248,099 732 33,154 (9,673) (5,061) 267,251 December 31, Reclassifications/ December 31, 2016 Additions Deductions Translations 2017 Accumulated depreciation and impairment losses: Land rights 268 31 — — 299 Buildings 2,435 407 — 38 2,880 Leasehold improvements 692 149 (23) 5 823 Switching equipment 16,690 1,393 (977) (2,511) 14,595 Telegraph, telex and data communication equipment 333 416 — 53 802 Transmission installation and equipment 64,365 11,213 (3,642) (55) 71,881 Satellite, earth station and equipment 7,098 595 (2,202) (1,157) 4,334 Cable network 20,494 2,003 (693) (3,752) 18,052 Power supply 10,262 1,296 (286) 2 11,274 Data processing equipment 9,512 1,401 (582) (19) 10,312 Other telecommunication peripherals 462 149 (7) (1) 603 Office equipment 940 215 (65) 26 1,116 Vehicles 200 113 (21) — 292 CPE assets 19 1 — — 20 Other equipment 99 1 — (4) 96 Total 133,869 19,383 (8,498) (7,375) 137,379 Net book value 114,230 129,872
Schedule of gain on disposal or sale of property and equipment	2015 2016 2017 Proceeds from sale of property and equipment 733 765 1,367 Net book value (8) (152) (1,009) Gain on disposal or sale of property and equipment 725 613 358
Schedule of future minimum lease payments	Years 2016 2017 2017 987 — 2018 892 1,083 2019 816 969 2020 771 866 2021 740 778 2022 605 Thereafter 364 384 Total minimum lease payments 5,160 4,685 Interest (1,150) (881) Net present value of minimum lease payments 4,010 3,804 Current maturities (Note 16b) (658) (794) Long-term portion (Note 17) 3,352 3,010
Schedule of obligations under finance leases	2016 2017 PT Tower Bersama Infrastructure Tbk. 1,465 1,293 PT Profesional Telekomunikasi Indonesia 1,295 1,120 PT Solusi Tunas Pratama 241 212 PT Mandiri Utama Finance — 198 PT Putra Arga Binangun 217 189 PT Mitsubishi UFJ Lease and Finance Indonesia 21 135 PT Bali Towerindo Sentra 112 100 Others (each below Rp75 billion) 659 557 Total 4,010 3,804

OTHER NON-CURRENT ASSETS (Table

OTHER NON-CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2017
OTHER NON-CURRENT ASSETS
Schedule of other non-current assets	2016 2017 Prepaid other taxes - net of current portion (Note 28) 2,164 3,075 Advances for purchases of property and equipment 5,432 2,869 Prepaid rental - net of current portion (Note 8) 2,471 2,688 Frequency license - net of current portion (Note 8) 320 2,019 Prepaid income taxes - net of current portion (Note 28) 492 763 Deferred charges 387 413 Security deposit 144 116 Others 98 327 Total 11,508 12,270

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2017
INTANGIBLE ASSETS
Schedule of intangible assets	12. INTANGIBLE ASSETS The details of intangible assets are as follows: Other intangible Goodwill Software License assets Total Gross carrying amount: Balance, December 31, 2015 336 6,267 68 580 7,251 Additions — 925 9 27 961 Acquisition (Note 1d) 117 10 — — 127 Deductions — — (2) — (2) Reclassifications/translations (4) 20 — — 16 Balance, December 31, 2016 449 7,222 75 607 8,353 Accumulated amortization and impairment losses: Balance, December 31, 2015 (21) (3,748) (49) (377) (4,195) Amortization — (1,027) (7) (34) (1,068) Deductions — — — — — Reclassifications/translations — (1) — — (1) Balance, December 31, 2016 (21) (4,776) (56) (411) (5,264) Net 428 2,446 19 196 3,089 Other intangible Goodwill Software License assets Total Gross carrying amount: Balance, December 31, 2016 449 7,222 75 607 8,353 Additions — 1,289 3 21 1,313 Acquisition (Note 1d) 232 4 — — 236 Deductions (3) (122) — (11) (136) Reclassifications/translations 2 (6) 6 18 20 Balance, December 31, 2017 680 8,387 84 635 9,786 Accumulated amortization and impairment losses: Balance, December 31, 2016 (21) (4,776) (56) (411) (5,264) Amortization — (1,037) (9) (48) (1,094) Deductions — 95 — 11 106 Reclassifications/translations — 4 (6) (2) (4) Balance, December 31, 2017 (21) (5,714) (71) (450) (6,256) Net 659 2,673 13 185 3,530 (i) Goodwill resulted from the acquisition of Sigma (2008), Ad Medika (2010), PT Bina Data Mandiri ("BDM”) (2012), Contact Centres Australia Pty. Ltd. (2014), PT Media Nusantara Data Global ("MNDG”) (2015), Melon (2016), PT Griya Silkindo Drajatmoerni ("GSDm”) (2016), TSGN (2017) and Nutech (2017) (Note 1d). (ii) The amortization is presented as part of “Depreciation and Amortization” in the consolidated statements of profit or loss and other comprehensive income. The remaining amortization periods of software range from 1 to 5 years. (iii) As of December 31, 2017, the cost of fully amortized intangible assets that are still used in operations amounted to Rp3,847 billion.

TRADE AND OTHER PAYABLES (Table

TRADE AND OTHER PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2017
TRADE AND OTHER PAYABLES
Schedule of trade and other payables	2016 2017 Trade payables 13,518 15,574 Other payables 172 217 Total trade and other payables 13,690 15,791
Schedule of trade payables	2016 2017 Related parties Radio frequency usage charges, concession fees and Universal Service Obligation (“USO”) charges 1,256 1,561 Purchases of equipments, materials and services 1,262 577 Payables to other telecommunication providers 324 322 Sub-total 2,842 2,460 Third parties Purchases of equipments, materials and services 9,395 11,659 Payables to other telecommunication providers 1,281 1,455 Sub-total 10,676 13,114 Total 13,518 15,574
Schedule of trade payables by currency	2016 2017 Rupiah 11,270 13,344 U.S. dollar 2,196 2,167 Others 52 63 Total 13,518 15,574

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2017
ACCRUED EXPENSES
Schedule of accrued expenses	2016 2017 Operation, maintenance and telecommunication services 6,165 7,093 General, administrative and marketing expenses 1,914 2,684 Salaries and benefits 2,993 2,664 Interest and bank charges 211 189 Total 11,283 12,630

UNEARNED INCOME (Tables)

UNEARNED INCOME (Tables)	12 Months Ended
	Dec. 31, 2017
UNEARNED INCOME
Schedule of breakdown of unearned income	The breakdown of unearned income is as follows: a. Current 2016 2017 Prepaid pulse reload vouchers 4,959 4,800 Telecommunication tower leases 199 300 Other telecommunications services 189 148 Others 216 179 Total 5,563 5,427 b. Non-current 2016 2017 Indefeasible Right of Use 169 205 Other telecommunications services 256 319 Total 425 524

SHORT-TERM BANK LOANS AND CUR61

SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2017
SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS
Schedule of short-term bank loans and current maturities of long-term borrowings	2016 2017 Short-term bank loans 911 2,289 Current maturities of long-term borrowings 4,521 5,209 Total 5,432 7,498
Schedule of short-term bank loans	2016 2017 Outstanding Outstanding Original Original currency Rupiah currency Rupiah Lenders Currency (in millions) equivalent (in millions) equivalent Related parties BNI Rp — 143 — 1,252 Bank Mandiri Rp — — — 45 Sub-total 143 1,297 Third parties PT Bank DBS Indonesia Rp — 95 — 408 UOB Rp — 269 — 400 Bank CIMB Niaga Rp — 143 — 83 PT Bank Sumitomo Mitsui Indonesia ("Sumitomo") Rp — — — 80 SCB Rp — 90 — — Others Rp — 171 — 21 Sub-total 768 992 Total 911 2,289
Schedule of short-term bank loans, other significant information	Total facility Interest Interest rate Borrower Currency (in billions) Maturity date payment period per annum Security BNI November 28, 2012 h,c Metra Rp 150 November 28, 2018 Monthly 1 month JIBOR+2.95% None March 13, 2013 g Sigma Rp 2,100 January 9, 2018 Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) and property and equipment (Note 10) January 10, 2014 f Sigma Rp 125 January 9, 2018 Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) and property and equipment (Note 10) May 15, 2017 Infomedia Rp 250 May 14, 2018 Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) June 7, 2017 ISH Rp 150 June 6, 2018 Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) June 19, 2017 Telkom Infratel Rp 161 August 31, 2018 Monthly 1 month JIBOR+3.15% Trade receivables (Note 6) September 28, 2017 Telkom Infratel Rp 70 June 30, 2018 Monthly 1 month JIBOR+3.15% Trade receivables (Note 6) November 8, 2017 GSD Rp 50 November 8, 2018 Monthly Trade receivables (Note 6) December 19, 2017 Telkom Infratel Rp 80 December 31, 2018 Monthly 1 month JIBOR+3.15% Trade receivables (Note 6) Bank Mandiri October 11, 2017 GSD Rp 55 September 11, 2018 Monthly Trade receivables (Note 6) UOB December 20, 2016 d Finnet Rp 400 December 19, 2018 Monthly 1 month JIBOR+2.25% None PT Bank DBS Indonesia April 12, 2016 e,b Sigma US$ 0.02 July 31, 2018 Semi-annually 3.25% (US$) / 10.75% (Rp) Trade receivables (Note 6) March 27, 2017 Metra Rp 250 July 31, 2018 Monthly 1 month JIBOR+2.15% None Bank CIMB Niaga April 28, 2013 a,c GSD Rp 85 January 1, 2018 Monthly 10.90%-11.50% Trade receivables (Note 6) and property and equipment (Note 10) Sumitomo December 21, 2017 Metra Rp 300 January 27, 2018 Monthly 1 month JIBOR+1.50% None The credit facilities were obtained by the Company’s subsidiaries for working capital purposes. a Based on the latest amendment dated November 11, 2014. b Facility in U.S. dollar. Withdrawal can be executed in U.S. dollar and Indonesian rupiah. c Unsettled loan will be automatically extended up to 12 months. d Based on the latest amendment dated June 2, 2017. e Based on the latest amendment dated October 25, 2017. f Based on the latest amendment dated November 29, 2017. g Based on the latest amendment dated December 21, 2017. h Based on the latest amendment dated March 21, 2017.
Schedule of current maturities of long-term borrowings	Notes 2016 2017 Two-step loans 17a 225 206 Bonds and notes 17b 1 — Bank loans 17c 3,637 4,110 Other borrowings 17d — 99 Obligations under finance leases 10c.xii 658 794 Total 4,521 5,209

LONG-TERM LOANS AND OTHER BOR62

LONG-TERM LOANS AND OTHER BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2017
Borrowings and other credit facilities
Schedule of long-term loans and other borrowings	Notes 2016 2017 Two-step loans 17a 1,067 892 Bonds and notes 17b 9,322 8,982 Bank loans 17c 11,929 13,894 Other borrowings 17d 697 1,196 Obligations under finance leases 10c.xii 3,352 3,010 Total 26,367 27,974
Schedule of principal payments	Year Notes Total 2019 2020 2021 2022 Thereafter Two-step loans 17a 892 187 187 171 135 212 Bonds and notes 17b 8,982 — 1,995 — 2,196 4,791 Bank loans 17c 13,894 4,138 3,350 2,222 1,743 2,441 Other borrowings 17d 1,196 199 199 199 199 400 Obligations under finance leases 10c.xii 3,010 744 699 668 548 351 Total 27,974 5,268 6,430 3,260 4,821 8,195
Two-step loans
Borrowings and other credit facilities
Schedule of long-term loans and other borrowings	2016 2017 Outstanding Outstanding Original currency Rupiah Original currency Rupiah Lenders Currency (in millions) equivalent (in millions) equivalent Overseas banks Yen 6,143 707 5,375 648 US$ 22 295 17 237 Rp — 290 — 213 Total 1,292 1,098 Current maturities (Note 16b) (225) (206) Long-term portion 1,067 892
Schedule of long-term loans and other borrowings, other significant information	Principal payment Interest payment Interest rate per Lenders Currency schedule period annum Overseas banks Yen Semi-annually Semi-annually 2.95 % US$ Semi-annually Semi-annually 3.85 % Rp Semi-annually Semi-annually 8.25 %
Bonds and notes
Borrowings and other credit facilities
Schedule of long-term loans and other borrowings	2016 2017 Outstanding Outstanding Original currency Rupiah Original currency Rupiah Bonds and notes Currency (in millions) equivalent (in millions) equivalent Bonds 2010 Series B Rp — 1,995 — 1,995 2015 Series A Rp — 2,200 — 2,200 Series B Rp — 2,100 — 2,100 Series C Rp — 1,200 — 1,200 Series D Rp — 1,500 — 1,500 Medium Term Notes (“MTN”) GSD Series A Rp — 220 — — Series B Rp — 120 — — Promissory note PT ZTE Indonesia (“ZTE”) US$ 0 1 — — Total 9,336 8,995 Unamortized debt issuance cost (13) (13) Total 9,323 8,982 Current maturities (Note 16b) (1) — Long-term portion 9,322 8,982
2010 - Series B Bonds
Borrowings and other credit facilities
Schedule of long-term loans and other borrowings, other significant information	Interest payment Interest rate per Bonds Principal Issuer Listed on Issuance date Maturity date period annum Series B 1,995 The Company IDX June 25, 2010 July 6, 2020 Quarterly 10.20 %
2015 Bonds
Borrowings and other credit facilities
Schedule of long-term loans and other borrowings, other significant information	Interest payment Interest rate Bonds Principal Issuer Listed on Issuance date Maturity date period per annum Series A 2,200 The Company IDX June 23, 2015 June 23, 2022 Quarterly 9.93 % Series B 2,100 The Company IDX June 23, 2015 June 23, 2025 Quarterly 10.25 % Series C 1,200 The Company IDX June 23, 2015 June 23, 2030 Quarterly 10.60 % Series D 1,500 The Company IDX June 23, 2015 June 23, 2045 Quarterly 11.00 % Total 7,000
MTN - GSD
Borrowings and other credit facilities
Schedule of long-term loans and other borrowings, other significant information	Interest payment Interest rate Notes Currency Principal Issuance date Maturity date period per annum Series A Rp 220 November 14, 2014 November 14, 2019 Semi-annually 11.00 % Series B Rp 120 March 6, 2015 March 6, 2020 Semi-annually 11.00 % Total 340
Promissory notes - ZTE and PT Huawei
Borrowings and other credit facilities
Schedule of long-term loans and other borrowings, other significant information	Principal* Principal payment Interest payment Interest rate Supplier Currency (in billions) Issuance date schedule period per annum PT Huawei a US$ 0.2 April 30, 2013 — Semi-annually 6 months LIBOR+1.50% ZTE b, c US$ 0.1 August 20, 2009 February 4, 2017 Semi-annually 6 months LIBOR+1.50% *In original currency a Has been fully paid on July 30, 2016 b Has been fully paid on February 4, 2017 c Based on the latest amendment on August 15, 2011
Bank loans
Borrowings and other credit facilities
Schedule of long-term loans and other borrowings	2016 2017 Outstanding Outstanding Original Original currency Rupiah currency Rupiah Lenders Currency (in millions) equivalent (in millions) equivalent Related parties BNI Rp — 3,222 — 4,603 BRI Rp — 1,871 — 2,166 Bank Mandiri Rp — 1,232 — 1,126 Sub-total 6,325 7,895 Third parties Syndication of banks Rp — 3,650 — 2,250 The Bank of Tokyo-Mitsubishi-UFJ, Ltd. Rp — 2,361 — 1,944 Bank CIMB Niaga Rp — 1,162 — 1,726 PT Bank Central Asia Tbk (“BCA”) Rp — — — 1,100 Sumitomo Rp — 647 — 804 United Overseas Bank Limited(“UOB Singapore”) US$ 36 484 49 664 UOB Rp — 500 — 500 ANZ Rp — 240 — 440 PT Bank ICBC Indonesia ("ICBC") Rp — — — 249 PT Bank DBS Indonesia Rp — — — 144 Japan Bank for International Cooperation (“JBIC”) US$ 16 211 9 128 Exim Bank of Malaysia Berhad MYR — — 37 124 Others Rp — 37 — 26 MYR — — 15 50 Sub-total 9,292 10,149 Total 15,617 18,044 Unamortized debt issuance cost (51) (40) 15,566 18,004 Current maturities (Note 16b) (3,637) (4,110) Long-term portion 11,929 13,894
Schedule of long-term loans and other borrowings, other significant information	Current Total period Principal Interest facility* payment payment payment Interest rate Borrower Currency (in billions) (in billions) schedule period per annum Security BNI March 13, 2013 h Sigma Rp 2,100 116 Monthly (2016-2022) Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) and property and equipment (Note 10) November 20, 2013 j The Company Rp 1,500 Semi-annually (2015-2018) Quarterly 3 months JIBOR+2.00% None January 10, 2014 h Sigma Rp 247 Monthly (2016-2022) Monthly 1 month JIBOR+3.00% Trade receivables (Note 6) and property and equipment (Note 10) November 3, 2014 c Telkom Infratel Rp 1,050 Quarterly (2015-2019) Monthly 1 month JIBOR+3.35% Trade receivables (Note 6) June 10, 2015 Metra Rp 44 Semi-annually (2015-2018) Monthly 1 month JIBOR+2.95% Trade receivables (Note 6) and property and equipment (Note 10) October 12, 2015 l Telkom Akses Rp 1,400 Semi-annually (2016-2020) Quarterly 3 months JIBOR+2.50% Trade receivables (Note 6), inventories (Note 7), and property and equipment (Note 10) March 24, 2017 e,g Dayamitra Rp 1,005 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None March 24, 2017 e GSD Rp 150 - Quarterly (2019-2024) Quarterly 3 months JIBOR+1.85% None March 24, 2017 e The Company Rp 650 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None November 13, 2017 Telkom Akses Rp 400 - Semi-annually (2018-2022) Quarterly 3 months JIBOR+2.50% Trade receivables (Note 6), inventories (Note 7), and property and equipment (Note 10) BRI October 30, 2013 GSD Rp 70 10 Monthly (2014-2021) Monthly Trade receivables (Note 6), property and equipment (Note 10) and lease agreement October 30, 2013 GSD Rp 34 Monthly (2014-2021) Monthly Trade receivables (Note 6), property and equipment (Note 10) and lease agreement November 20, 2013 The Company Rp 1,500 Semi-annually (2015-2018) Quarterly 3 months JIBOR+2.65% None December 18, 2015 Dayamitra Rp 800 Semi-annually (2017-2020) Quarterly 3 months JIBOR+2.70% Property and equipment (Note 10) March 24, 2017 e The Company Rp 500 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None March 24, 2017 e Dayamitra Rp 500 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None Current Total period Principal Interest Interest facility* payment payment payment rate per Borrower Currency (in billions) (in billions) schedule period annum Security Bank Mandiri November 20, 2013 The Company Rp 1,500 Semi-annually (2015-2018) Quarterly 3 months JIBOR+2.65% None September 27, 2016 Patrakom Rp 70 Quarterly (2017-2019) Monthly 9.50 % Trade receivables (Note 6) and property and equipment (Note 10) March 24, 2017 e Dayamitra Rp 500 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None March 24, 2017 e TII Rp 195 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+1.85% None Syndication of banks March 13, 2015 (BNI and BCA) d,k The Company Rp 2,900 Semi-annually (2016-2022) Quarterly 3 months JIBOR+2.00% All assets March 13, 2015 (BNI and BCA) d,k GSD Rp 100 Semi-annually (2016-2022) Quarterly 3 months JIBOR+2.00% All assets The Bank of Tokyo - Mitsubishi UFJ, Ltd. October 9, 2014 Dayamitra Rp 600 Quarterly (2016-2019) Quarterly 3 months JIBOR+2.40% Trade receivables (Note 6) and property and equipment (Note 10) March 13, 2015 d Metra Rp 400 Quarterly (2016-2020) Quarterly 3 months JIBOR+1.50% None March 13, 2015 d Infomedia Rp 250 Quarterly (2016-2020) Quarterly 3 months JIBOR+1.50% None March 13, 2015 d Dayamitra Rp 100 Quarterly (2016-2020) Quarterly 3 months JIBOR+2.15% None November 2, 2015 Dayamitra Rp 400 Quarterly (2017-2020) Quarterly 3 months JIBOR+2.60% Trade receivables (Note 6) and property and equipment (Note 10) October 3, 2016 Dayamitra Rp 500 - Semi-annually (2019-2024) Quarterly 3 months JIBOR+2.25% Property and equipment (Note 10) and lease agreement March 30, 2017 f Dayamitra Rp 97.5 - Quarterly (2018-2024) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f GSD Rp 202.5 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f Metra Rp 100 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None Current Total period Principal Interest facility* payment payment payment Borrower Currency (in billions) (in billions) schedule period Interest rate per annum Security Bank CIMB Niaga March 31, 2011 GSD Rp 24 3 Monthly (2011-2020) Monthly 9.75 % Property and equipment (Note 10) and lease agreement March 31, 2011 GSD Rp 13 2 Monthly (2011-2019) Monthly 9.75 % Property and equipment (Note 10) and lease agreement September 9, 2011 GSD Rp 41 4 Monthly (2011-2021) Monthly 9.75 % Property and equipment (Note 10) and lease agreement September 20, 2012 i TLT Rp 1,200 13 Monthly (2015-2030) Quarterly 3 months JIBOR+3.45% Property and equipment (Note 10) September 20, 2012 TLT Rp 118 Monthly (2015-2030) Monthly 9.00 % Property and equipment (Note 10) September 20, 2012 i TLT Rp 100 Monthly (2017-2030) Monthly 3 months JIBOR+3.45% Property and equipment (Note 10) March 30, 2017 f GSD Rp 200 - Quarterly (2018-2024) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f Metra Rp 295 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None BCA March 30, 2017 f Metra Rp 170 - Semi-annually (2018-2022) Quarterly 3 months JIBOR+1.50% None May 5, 2017 a Telkomsel Rp 3,000 - Monthly (2017-2019) Quarterly 3 months JIBOR+1.00% None Sumitomo March 13, 2015 d Metra Rp 400 Quarterly (2016-2020) Quarterly 3 months JIBOR+2.15% None March 13, 2015 d Infomedia Rp 250 Quarterly (2016-2020) Quarterly 3 months JIBOR+2.15% None March 13, 2015 d Dayamitra Rp 100 Quarterly (2016-2020) Quarterly 3 months JIBOR+2.15% None March 30, 2017 f Dayamitra Rp 97.5 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f GSD Rp 202.5 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f Metra Rp 100 - Quarterly (2018-2022) Quarterly 3 months JIBOR+1.50% None UOB Singapore September 9, 2016 TII US$ 0.06 - Semi-annually (2019-2022) Quarterly 3 months LIBOR+1.50% None UOB September 22, 2016 Dayamitra Rp 500 - Semi-annually (2018-2024) Quarterly 3 months JIBOR+2.20% Property and equipment (Note 10) Current Total period Principal Interest facility* payment payment payment Interest rate Borrower Currency (in billions) (in billions) schedule period per annum Security ANZ March 13, 2015 d GSD Rp 500 — June 13, 2020 Quarterly 3 months JIBOR+2.00% None March 13, 2017 d PINS Rp 500 — May 31, 2022 Quarterly 3 months JIBOR+2.00% None ICBC April 5, 2017 GSD Rp 272 23 Quarterly (2019-2024) Quarterly 3 months JIBOR+2.36% Trade receivables (Note 6) and property and equipment (Note 10) PT Bank DBS Indonesia December 23, 2016 Nutech Rp 6 1 Monthly (2017-2021) Monthly % Trade receivables (Note 6) and property and equipment (Note 10) March 30, 2017 f Dayamitra Rp 100 — Semi-annually (2018-2022) Quarterly 3 months JIBOR+1.50% None March 30, 2017 f Patrakom Rp 130 — Semi-annually (2018-2022) Quarterly % None JBIC March 28, 2013 b The Company US$ 0.03 0.006 Semi-annually (2014-2019) Semi-annually 2.18% and 6 months LIBOR+1.20% None Exim Bank of Malaysia Berhad March 23, 2016 TSGN MYR 0.06 0.01 Monthly (2016-2020) Monthly ECOF+1.89% Trade receivables (Note 6) As stated in the agreements, the Group is required to comply with all covenants or restrictions such as dividend distribution, obtaining new loans, and maintaining financial ratios. As of December 31, 2017, the Group has complied with all covenants or restrictions, except for certain loans. As of December 31, 2017, the Group obtained waiver from lenders to not demand the loan payment as consequence of the breach of covenants. The credit facilities were obtained by the Group for working capital purposes. * In original currency a Telkomsel has no collateral for its bank loans, or other credit facilities. The terms of the various agreements with Telkomsel’s lenders and financiers require compliance with a number of covenants and negative covenants as well as financial and other covenants, which include, among other things, certain restrictions on the amount of dividends and other profit distributions which could adversely affect Telkomsel’s capacity to comply with its obligation under the facility. The terms of the relevant agreements also contain default and cross default clauses. As of December 31, 2017, Telkomsel has complied with the above covenants. b In connection with the agreement with NEC Corporation Consortium and TE SubCom, the Company entered into a loan agreement with JBIC, for the procurement of goods and services from NEC Corporation Consortium and TE SubCom for the Southeast Asia Japan Cable System project. The facilities consist of facilities A and B amounting to US$18.8 million and US$12.5 million, respectively. c Based on the latest amendment on May 30, 2017. d On March 13, 2015, the Company, GSD, Metra, and Infomedia entered into several credit facilities agreements with Sumitomo, The Bank of Tokyo - Mitsubishi UFJ, Ltd., ANZ, and syndication of banks (BCA and BNI) amounting to Rp750 billion, Rp750 billion, Rp500 billion, and Rp3,000 billion, respectively. Based on amendment on August 2, 2016, Dayamitra and Telkom Akses are included as borrowers into Sumitomo and the Bank of Tokyo - Mitsubishi UFJ, Ltd., credit facilities agreement and excluded GSD from those agreement. Based on the latest amendment on March 13, 2017, PINS is included as one of borrower into ANZ’s credit facility agreement. In 2017, PINS drawn down the facility amounted to Rp200 billion. As of December 31, 2017, the unused facilities for Sumitomo, The Bank of Tokyo - Mitsubishi UFJ, Ltd., and ANZ amounted to Rp82.5 billion, Rp82.5 billion and Rp60 billion, respectively. e On March 24, 2017, the Company, Dayamitra, Sigma, GSD, and TII entered several credit agreements with BRI, BNI, and Bank Mandiri amounting to Rp1,000 billion, Rp1,500 billion and Rp1,500 billion, respectively. As of December 31, 2017, the unused facilities for BNI and Bank Mandiri amounted to Rp200 billion and Rp810 billion, respectively. f On March 30, 2017, The Company, GSD, Metra, Dayamitra, PINS, and Patrakom entered into several credit agreements with The Bank of Tokyo - Mitsubishi UFJ Ltd., Sumitomo, PT Bank DBS Indonesia, Bank CIMB Niaga, and BCA amounting to Rp800 billion, Rp800 billion, Rp900 billion, Rp495 billion and Rp850 billion, respectively. As of December 31, 2017, the unused facilities for The Bank of Tokyo - Mitsubishi UFJ Ltd., Sumitomo, PT Bank DBS Indonesia, Bank CIMB Niaga, and BCA amounted to Rp529 billion, Rp529 billion, Rp759 billion, Rp195 billion and Rp750 billion, respectively. g Based on the latest amendment on September 26, 2017. h Based on the latest amendment on December 21, 2017. i Based on the latest amendment on October 20, 2016. j Based on the latest amendment on April 10, 2017 k Based on the latest amendment on May 9, 2017. l Based on the latest amendment on April 7, 2017.
Other borrowings
Borrowings and other credit facilities
Schedule of long-term loans and other borrowings, other significant information	Current Total period Principal Interest facility payment payment payment Interest rate Borrower Currency (in billions) (in billions) schedule period per annum Security PT Sarana Multi Infrastruktur October 12, 2016 Dayamitra Rp 700 — Semi-annually Quarterly 3 months JIBOR+2.20% Property and equipment (Note 10) March 29, 2017 Dayamitra Rp 600 — Semi-annually Quarterly 3 months JIBOR+2.20% Property and equipment (Note 10)

NON-CONTROLLING INTERESTS (Tabl

NON-CONTROLLING INTERESTS (Tables)	12 Months Ended
	Dec. 31, 2017
Noncontrolling Interests
Schedule of information about non-controlling interests	2016 2017 Non-controlling interests in net assets of subsidiaries: Telkomsel 20,731 18,891 GSD 141 186 Metra 208 115 TII 33 172 Total 21,113 19,364 2015 2016 2017 Non-controlling interests in net income (loss) of subsidiaries: Telkomsel 7,820 9,863 10,632 GSD 7 (5) (5) Metra (6) (39) (83) TII (2) (3) 6 Total 7,819 9,816 10,550
Telkomsel
Noncontrolling Interests
Schedule of consolidated assets and liabilities of subsidiaries	2016 2017 Current assets 28,818 21,098 Non-current assets 60,827 64,499 Current liabilities (21,891) (23,031) Non-current liabilities (8,520) (8,587) Total equity 59,234 53,979 Attributable to: Equity holders of parent company 38,503 35,088 Non-controlling interest 20,731 18,891
Schedule of consolidated net sales, net income and comprehensive income of subsidiaries	2015 2016 2017 Revenues 76,055 86,725 93,217 Operating expenses (46,455) (49,765) (53,198) Other income – net 105 483 380 Profit before income tax 29,705 37,443 40,399 Income tax expense – net (7,361) (9,263) (10,018) Profit for the year from continuing operations 22,344 28,180 30,381 Other comprehensive income net (167) (222) (392) Net comprehensive income for the year 22,177 27,958 29,989 Attributable to non-controlling interest 7,820 9,863 10,632 Dividend paid to non-controlling interest 7,810 7,036 12,334
Schedule of consolidated cash flows of subsidiaries	2015 2016 2017 Operating activities 36,130 42,827 39,564 Investing activities (12,951) (12,794) (13,984) Financing activities (19,456) (24,132) (34,720) Net (decrease) increase in cash and cash equivalents 3,723 5,901 (9,140)

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	12 Months Ended
	Dec. 31, 2017
CAPITAL STOCK.
Schedule of distribution of capital stock	2016 Percentage of Total paid-in Description Number of shares ownership capital Series A Dwiwarna share Government 1 0 0 Series B shares Government 51,602,353,559 52.09 2,580 The Bank of New York Mellon Corporation* 7,000,589,980 7.07 350 Commissioners (Note 1b): Hendri Saparini 414,157 0 0 Dolfie Othniel Fredric Palit 372,741 0 0 Hadiyanto 875,297 0 0 Directors (Note 1b): Alex Janangkih Sinaga 920,349 0 0 Indra Utoyo 1,972,644 0 0 Honesti Basyir 1,945,644 0 0 Herdy Rosadi Harman 828,012 0 0 Abdus Somad Arief 828,314 0 0 Dian Rachmawan 888,854 0 0 Public (individually less than 5%) 40,450,227,048 40.84 2,023 Total 99,062,216,600 100.00 4,953 Treasury stock (Note 21) 1,737,779,800 0 87 Total 100,799,996,400 100.00 5,040 2017 Percentage of Total paid-in Description Number of shares ownership capital Series A Dwiwarna share Government 1 0 0 Series B shares Government 51,602,353,560 52.09 2,580 The Bank of New York Mellon Corporation* 6,078,374,280 6.14 304 Commissioners (Note 1b): Hendri Saparini 414,157 0 0 Hadiyanto 875,297 0 0 Rinaldi Firmansyah 147,100 0 0 Directors (Note 1b): Alex Janangkih Sinaga 920,349 0 0 Herdy Rosadi Harman 828,012 0 0 Abdus Somad Arief 828,314 0 0 Dian Rachmawan 888,854 0 0 Public (individually less than 5%) 41,376,586,676 41.77 2,069 Total 99,062,216,600 100.00 4,953 Treasury stock (Note 21) 1,737,779,800 0 87 Total 100,799,996,400 100.00 5,040 * The Bank of New York Mellon Corporation serves as the Depositary of the registered ADS holders for the Company’s ADSs.

ADDITIONAL PAID-IN CAPITAL (Tab

ADDITIONAL PAID-IN CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2017
ADDITIONAL PAID-IN CAPITAL.
Schedule of additional paid-in capital	2016 2017 Proceeds from sale of 933,333,000 shares in excess of par value through IPO in 1995 1,446 1,446 Excess of value over cost of selling 211,290,500 shares under the treasury stock plan phase I (Note 21) 544 544 Excess of value over cost of selling 215,000,000 shares under the treasury stock plan phase II (Note 21) 576 576 Excess of value over cost of treasury stock transferred to employee stock ownership program (Note 21) 228 228 Excess of value over cost of selling 22,363,000 shares under the treasury stock plan phase III (Note 21) 36 36 Excess of value over cost of selling 864,000,000 shares under the treasury stock plan phase IV (Note 21) 1,996 1,996 Capitalization into 746,666,640 Series B shares in 1999 (373) (373) Net 4,453 4,453

TREASURY STOCK (Tables)

TREASURY STOCK (Tables)	12 Months Ended
	Dec. 31, 2017
TREASURY STOCK.
Schedule of treasury stock	Maximum Purchase Number of Phase Basis Period shares Amount I EGM December 21, 2005 - June 20, 2007 1,007,999,964 Rp5,250 II AGM June 29, 2007 - December 28, 2008 215,000,000 Rp2,000 III AGM June 20, 2008 - December 20, 2009 339,443,313 Rp3,000 - BAPEPAM - LK October 13, 2008 - January 12, 2009 4,031,999,856 Rp3,000 IV AGM May 19, 2011 - November 20, 2012 645,161,290 Rp5,000
Schedule of movement in treasury stock	2016 2017 Number of Number of shares % Rp shares % Rp Beginning balance 2,601,779,800 2.58 3,804 1,737,779,800 1.72 2,541 Sale of treasury stock (864,000,000) (0.86) (1,263) — — — Ending balance 1,737,779,800 1.72 2,541 1,737,779,800 1.72 2,541

REVENUES (Tables)

REVENUES (Tables)	12 Months Ended
	Dec. 31, 2017
REVENUES
Schedule of revenues	2015 2016 2017 Telephone revenues Cellular Usage charges 36,853 38,238 37,176 Monthly subscription charges 432 259 70 Sub-total 37,285 38,497 37,246 Fixed lines Monthly subscription charges 2,821 3,311 3,260 Usage charges 4,635 3,847 3,032 Call center 275 290 290 Others 102 94 83 Sub-total 7,833 7,542 6,665 Total telephone revenues 45,118 46,039 43,911 Interconnection revenues 4,290 4,151 5,175 Data, internet, and information technology service revenues Cellular internet and data 19,665 28,308 37,961 Internet, data communication, and information technology services 12,307 13,073 15,085 Short Messaging Services (“SMS”) 15,132 15,980 13,192 Pay TV 581 1,546 1,944 Others 135 64 353 Total data, internet and information technology service revenues 47,820 58,971 68,535 Network revenues 1,231 1,444 1,873 Other revenues Sales of peripherals 1,516 1,490 2,292 Call center service 668 678 970 Telecommunication tower leases 721 733 796 Power supply 0 29 560 CPE and terminal 221 192 536 E-payment 126 424 505 E-health 192 415 470 Others 567 1,767 2,633 Total other revenues 4,011 5,728 8,762 Total revenues 102,470 116,333 128,256

PERSONNEL EXPENSES (Tables)

PERSONNEL EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2017
PERSONNEL EXPENSES
Schedule of Personnel Expenses	2015 2016 2017 Salaries and related benefits 5,684 7,122 7,821 Vacation pay, incentives and other benefits 4,575 4,219 3,339 Pension benefit cost (Note 29) 443 1,068 1,700 Net periodic post-employment health care benefit cost (Note 29) 216 163 276 LSA expense (Note 30) 152 237 255 Other employee benefit cost (Note 29) 53 82 62 Other post-employment benefit cost (Note 29) 47 48 42 Early retirement program 683 628 — Others 32 45 34 Total 11,885 13,612 13,529

OPERATION, MAINTENANCE AND TE69

OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2017
OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES
Summary of operational maintenance and telecommunication service expenses	2015 2016 2017 Operation and maintenance 15,129 17,047 19,929 Radio frequency usage charges (Note 33c.i) 3,626 3,687 4,276 Cost of IT services 882 1,563 2,648 Leased lines and CPE 1,913 2,578 2,607 Concession fees and USO charges 2,230 2,217 2,249 Cost of sales of handset (Note 7) 1,493 1,481 1,544 Electricity, gas and water 1,014 960 1,037 Cost of SIM cards and vouchers (Note 7) 444 624 914 Tower leases 646 322 472 Vehicles rental and supporting facilities 296 367 301 Insurance 312 256 294 Others 131 161 332 Total 28,116 31,263 36,603

GENERAL AND ADMINISTRATIVE EX70

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2017
GENERAL AND ADMINISTRATIVE EXPENSES
Schedule of general and administrative expenses	2015 2016 2017 Provision for impairment of receivables (Note 6d) 1,010 743 1,494 General expenses 1,032 1,626 1,449 Training, education and recruitment 393 399 531 Professional fees 424 594 498 Travelling 347 436 475 Meeting 163 207 241 Social contribution 116 134 197 Collection expenses 368 152 135 Others 351 319 240 Total 4,204 4,610 5,260

TAXATION (Tables)

TAXATION (Tables)	12 Months Ended
	Dec. 31, 2017
TAXATION
Schedule of prepaid income taxes	2016 2017 The Company - Corporate income tax 473 610 Subsidiaries - Corporate income tax 128 175 Total 601 785 Current portion (109) (22) Non-current portion (Note 11) 492 763
Schedule of prepaid other taxes	2016 2017 The Company : Value Added Tax (“VAT”) 1,410 1,967 Article 19 - Revaluation of fixed assets (Note 28h) 538 — Article 22 - Witholding tax on goods delivery and import — 1 Article 23 - Witholding tax on service delivery — 44 Subsidiaries: VAT 2,785 3,879 Article 23 - Withholding tax on services delivery 52 17 Total 4,785 5,908 Current portion (2,621) (2,833) Non-current portion (Note 11) 2,164 3,075
Schedule of current income tax liabilities	2016 2017 The Company: Article 25 - Installment of corporate income tax — 1 Subsidiaries: Article 25 - Installment of corporate income tax 136 37 Article 29 - Corporate income tax 1,100 763 Total 1,236 801
Schedule of other tax liabilities	2016 2017 The Company: Article 4 (2) - Final tax 29 26 Article 21 - Individual income tax 141 81 Article 22 - Withholding tax on goods delivery and imports 2 3 Article 23 - Withholding tax on services 42 29 Article 26 - Withholding tax on non-resident income 136 1 VAT - Tax collector 297 372 Sub-total 647 512 Subsidiaries: Article 4 (2) - Final tax 63 85 Article 21 - Individual income tax 121 129 Article 22 - Withholding tax on goods delivery and imports 2 3 Article 23 - Withholding tax on services 93 115 Article 26 - Withholding tax on non-resident income 16 303 VAT 776 842 Sub-total 1,071 1,477 Total 1,718 1,989
Schedule of components of income tax expense (benefit)	2015 2016 2017 Current The Company 201 671 586 Subsidiaries 8,164 10,067 10,771 Sub-total 8,365 10,738 11,357 Deferred The Company (38) (844) (1,608) Subsidiaries (304) (877) 209 Sub-total (342) (1,721) (1,399) Net income tax expense 8,023 9,017 9,958
Schedule of reconciliation of income tax expense	2015 2016 2017 Profit before income tax 31,293 38,166 42,628 Less: income subject to final tax - net (1,531) (1,684) (1,491) Net 29,762 36,482 41,137 Income tax expense calculated at the Company’s applicable statutory tax rate of 20% 5,952 7,296 8,228 Difference in applicable statutory tax rate for subsidiaries 1,509 1,904 2,046 Non-deductible expenses 332 496 767 Final income tax expense 111 345 591 Deferred tax assets that cannot be utilized - net — 56 4 Deferred tax assets on fixed assets revaluation for tax purpose — (1,415) (1,796) Others 119 335 118 Net income tax expense 8,023 9,017 9,958
Schedule of net income tax expense	2015 2016 2017 Estimated taxable income (loss) of the Company 552 1,703 (861) Corporate income tax: The Company 110 340 — Subsidiaries 8,144 10,053 10,766 Final tax expense: The Company 91 331 586 Subsidiaries 20 14 5 Total income tax expense – current 8,365 10,738 11,357 Income tax expense (benefit) - deferred - effect of temporary differences at enacted maximum tax rates The Company Realization of accrual (accrual) of expenses and inventory write-off (provision for inventory obsolescence) (135) 142 26 Amortization of (addition to) deferred installation fee 7 (10) 1 Finance leases (47) 68 0 Valuation of long-term investments (24) (34) — Depreciation and gain on disposal or sale of property and equipment 139 (825) (1,012) Net periodic post-employment benefits costs and provision for employee benefits (28) (214) (235) Trade receivables write-off (provision for impairment of receivables) 41 41 (206) Fiscal loss — — (172) Amortization of intangible assets, land rights and others 9 (12) (10) Net (38) (844) (1,608) Telkomsel Charges from leasing transactions 131 164 177 Amortization of license (9) (4) 12 Accounts receivable - Government 0 — — Provision for employee benefits (18) (55) (68) Depreciation of property and equipment (350) (913) (55) Trade receivables write-off (provision for impairment of receivables) (9) (5) (41) Net (255) (813) 25 Subsidiaries - others - net (49) (64) 184 Net income tax benefit - deferred (342) (1,721) (1,399) Income tax expense - net 8,023 9,017 9,958
Schedule of deferred tax assets and liabilities	(Charged) (Charged) credited to other (Charged) December 31, credited to profit comprehensive credited December 31, 2015 or loss income to equity 2016 The Company Deferred tax assets: Net periodic pension and other post-employment benefit costs 335 102 126 — 563 Provision for impairment of receivables 429 (41) — — 388 Provision for employee benefits 97 112 — — 209 Deferred installation fee 65 10 — — 75 Accrued expenses and provision for inventory obsolescence 211 (142) — — 69 Finance leases 69 (68) — — 1 Total deferred tax assets 1,206 (27) 126 — 1,305 Deferred tax liabilities: Difference between accounting and tax bases of property and equipment (1,597) 825 — — (772) Valuation of long-term investment (45) 34 — — (11) Land rights, intangible assets and others (23) 12 — — (11) Total deferred tax liabilities (1,665) 871 — — (794) Deferred tax assets (liabilities) of the Company - net (459) 844 126 — 511 Deferred tax assets of the other subsidiaries - net 201 50 3 4 258 Telkomsel Deferred tax assets: Provision for employee benefits 349 55 74 — 478 Provision for impairment of receivables 138 5 — — 143 Total deferred tax assets 487 60 74 — 621 Deferred tax liabilities: Finance leases (385) (164) — — (549) Difference between accounting and tax bases property and equipment (1,395) 913 — — (482) License amortization (52) 4 — — (48) Total deferred tax liabilities (1,832) 753 — — (1,079) Deferred tax liabilities of Telkomsel - net (1,345) 813 74 — (458) Deferred tax liabilities of the other subsidiaries - net (306) 14 5 — (287) Total deferred tax liabilities - net (2,110) 1,286 79 — (745) Total deferred tax assets - net 201 435 129 4 769 (Charged) (Charged) (Charged) credited to other credited to equity December 31, credited to profit comprehensive and December 31, 2016 or loss income reclassification 2017 The Company Deferred tax assets: Net periodic pension and other post-employment benefit costs 563 197 342 — 1,102 Provision for impairment of receivables 388 206 — — 594 Provision for employee benefits 209 38 — — 247 Difference between accounting and tax bases of property and equipment (772) 1,012 — — 240 Fiscal loss — 172 — — 172 Deferred installation fee 75 (1) — — 74 Accrued expenses and provision for inventory obsolescence 69 (26) — — 43 Finance leases 1 — — 1 Total deferred tax assets 533 1,598 342 — 2,473 Deferred tax liabilities: Valuation of long-term investment (11) — — — (11) Land rights, intangible assets and others (11) 10 — — (1) Total deferred tax liabilities (22) 10 — — (12) Deferred tax assets of the Company - net 511 1,608 342 — 2,461 Deferred tax assets of the other subsidiaries - net 258 (20) 9 96 343 Telkomsel Deferred tax assets: Provision for employee benefits 478 68 131 — 677 Provision for impairment of receivables 143 41 — — 184 Total deferred tax assets 621 109 131 — 861 Deferred tax liabilities: Finance leases (549) (177) — — (726) Difference between accounting and tax bases of property and equipment (482) 55 — (125) (552) License amortization (48) (12) — — (60) Total deferred tax liabilities (1,079) (134) — (125) (1,338) Deferred tax liabilities of Telkomsel - net (458) (25) 131 (125) (477) Deferred tax liabilities of the other subsidiaries - net (287) (164) 12 (17) (456) Total deferred tax liabilities - net (745) (189) 143 (142) (933) Total deferred tax assets - net 769 1,588 351 96 2,804

PENSION AND OTHER POST-EMPLOY72

PENSION AND OTHER POST-EMPLOYMENT BENEFITS (Tables)	12 Months Ended
	Dec. 31, 2017
PENSION AND OTHER POST-EMPLOYMENT BENEFITS
Schedule of pension and other post-employment benefit liabilities	Notes 2016 2017 Prepaid pension benefit cost The Company – funded 197 — MD Media 1 — Infomedia 1 — Total 199 — Pension benefit and other post-employment benefit obligations Pension benefit The Company - funded 29a.i.a Defined pension benefit obligation 29a.i.a.i — 1,540 Additional pension benefit obligation 29a.i.a.ii — 1,076 The Company - unfunded 29a.i.b 2,507 2,384 Telkomsel 29a.ii 1,193 1,839 Patrakom 0 0 MD Media — 0 Infomedia — 0 Sub-total pension benefit 3,700 6,839 Net periodic post-employment health care benefit 29b 1,592 2,419 Other post-employment benefit 29c 502 510 Obligation under the Labor Law 29d 332 427 Total 6,126 10,195
Schedule of net periodic pension benefit cost	Notes 2015 2016 2017 Pension benefit cost The Company - funded 29a.i.a Defined pension benefit obligation 29a.i.a.i 12 608 557 Additional pension benefit obligation 29a.i.a.ii — — 657 The Company - unfunded 29a.i.b 251 279 239 Telkomsel 29a.ii 179 181 247 MD Media 1 0 0 Infomedia 0 0 0 Patrakom — 0 0 Total pension benefit cost 25 443 1,068 1,700 Net periodic post-employment health care benefit cost 25,29b 216 163 276 Other post-employment benefit cost 25,29c 47 48 42 Obligation under the Labor Law 25,29d 53 82 62 Total 759 1,361 2,080
Summary of amounts recognized in other comprehensive income (loss)	Notes 2015 2016 2017 Defined benefit plan actuarial gain (losses) Pension The Company - funded 29a.i.a Defined pension benefit obligation 29a.i.a.i 186 (492) (1,154) Additional pension benefit obligation 29a.i.a.ii — — (419) The Company - unfunded 29a.i.b (187) (119) (100) Telkomsel 29a.ii (172) (292) (530) Infomedia 0 0 (1) Patrakom — 0 0 MD Media 1 (1) (2) Post-employment health care benefit cost 29b 540 (1,309) (551) Other post-employment benefit 29c (11) (20) (40) Obligation under the Labor Law 29d (48) (33) (72) Sub-total 309 (2,266) (2,869) Deferred tax effect at the applicable tax rates 28i 59 208 494 Defined benefit plan actuarial gain (losses) - net of tax 368 (2,058) (2,375)
Schedule of the timing of benefits payments and weighted average duration of DBO	Expected Benefits Payment The Company Funded Post-employment Other post- Defined pension Additional pension health care employment Time Period benefit obligation benefit obligation Unfunded Telkomsel benefits benefits Within next 10 years 17,864 602 2,614 2,450 6,579 539 Within 10-20 years 21,667 937 261 7,997 9,995 124 Within 20-30 years 18,911 628 42 6,763 9,692 45 Within 30-40 years 12,971 72 10 1,509 3,710 2 Within 40-50 years 2,917 22 — — 343 — Within 50-60 years 182 17 — — 440 — Within 60-70 years 6 — — — 7 — Within 70-80 years 0 — — — — — Weighted average duration of DBO 9.52 years 4.4 years 11.77 years 17.64 years 3.62 years
Schedule of change in discount rate and rate of compensation would have effect on DBO	Discount Rate Rate of Compensation 1% Increase 1% Decrease 1% Increase 1% Decrease Sensitivity Increase (decrease) in amounts Increase (decrease) in amounts Funded Defined pension benefit obligation (2,028) 2,409 397 (413) Additional pension benefit obligation (72) 83 N/A N/A Unfunded (60) 64 63 (63) Telkomsel (290) 331 170 (159) Post-employment health care benefits (2,197) 2,965 1,356 (1,150) Other post-employment benefits (17) 18 — —
Funded pension
PENSION AND OTHER POST-EMPLOYMENT BENEFITS
Summary of amounts recognized in other comprehensive income (loss)	2015 2016 2017 Actuarial (gain) losses recognized during the year due to: Experience adjustments (991) 70 163 Changes in demographic assumptions 137 140 — Changes in financial assumptions (812) 1,470 2,699 Effect of asset ceiling (357) — — Return on plan assets (excluding amount included in net interest expense) 1,837 (1,188) (1,708) Net (186) 492 1,154
Changes in value of pension benefit obligation	2016 2017 Changes in projected pension benefit obligations Projected pension benefit obligations at beginning of year 16,505 18,849 Charged to profit or loss: Service costs 363 366 Past service cost - plan amendments 245 94 Interest costs 1,444 1,454 Pension plan participants’ contributions 44 41 Actuarial losses recognized in OCI 1,680 2,862 Pension benefits paid (1,432) (1,312) Projected pension benefit obligations at end of year 18,849 22,354 Changes in pension benefit plan assets Fair value of pension plan assets at beginning of year 17,834 19,046 Interest income 1,458 1,388 Return on plan assets (excluding amount included in net interest expense) 1,188 1,708 Pension plan participants’ contributions 44 41 Pension benefits paid (1,432) (1,312) Plan administration cost (46) (57) Fair value of pension plan assets at end of year 19,046 20,814 Funded status 197 (1,540) Effect of asset ceiling — — (Projected pension benefit obligation) prepaid pension benefit cost at end of year 197 (1,540)
Summary of fair value of plan assets	2016 2017 Quoted in Quoted in active market Unquoted active market Unquoted Cash and cash equivalents 1,064 — 1,481 — Equity instruments: Finance 1,039 — 1,463 — Consumer goods 1,206 — 1,411 — Infrastructure, utilities and transportation 536 — 656 — Construction, property and real estate 577 — 363 — Basic industry and chemical 130 — 115 — Trading, service and investment 216 — 388 — Mining 62 — 92 — Agriculture 71 — 46 — Miscellaneous industries 361 — 377 — Equity-based mutual fund 1,296 — 1,233 — Fixed income instruments: Corporate bonds — 3,817 — 5,428 Government bonds 7,978 — 6,968 — Mutual funds 30 — 54 — Non-public equity: Direct placement — 174 — 237 Property — 188 — 188 Others — 301 — 314 Total 14,566 4,480 14,647 6,167
Summary of movements of prepaid pension benefit cost	2016 2017 Prepaid pension benefit cost at beginning of year 1,329 197 Net periodic pension benefit cost (640) (583) Actuarial losses recognized in OCI (1,680) (2,862) Return on plan assets (excluding amount included in net interest expense) 1,188 1,708 (Projected pension benefit obligation) prepaid pension benefit cost at end of year 197 (1,540)
Schedule of components of net periodic pension benefit cost	2015 2016 2017 Service costs 218 363 366 Past service cost - plan amendments (55) 245 94 Plan administration cost 71 46 57 Net interest cost (131) (14) 66 Settlement (76) — — Net periodic pension benefit cost 27 640 583 Amount charged to subsidiaries under contractual agreements (15) (32) (26) Net periodic pension benefit cost less cost charged to subsidiaries 12 608 557
Schedule of actuarial assumptions	2015 2016 2017 Discount rate 9.00 % 8.00 % 6.75 % Rate of compensation increases 8.00 % 8.00 % 8.00 % Indonesian mortality table
Unfunded Pension
PENSION AND OTHER POST-EMPLOYMENT BENEFITS
Summary of amounts recognized in other comprehensive income (loss)	2015 2016 2017 Actuarial (gain) losses recognized during the year due to: Experience adjustments (30) (9) 19 Changes in demographic assumptions 50 30 — Changes in financial assumptions 167 98 81 Net 187 119 100
Changes in value of pension benefit obligation	2016 2017 Unfunded projected pension benefit obligations at beginning of year 2,500 2,507 Charged to profit or loss: Service costs 64 51 Net interest costs 215 188 Actuarial losses recognized in OCI 119 100 Benefits paid by employer (391) (462) Unfunded projected pension benefit obligations at end of year 2,507 2,384
Schedule of components of net periodic pension benefit cost	2015 2016 2017 Service costs 60 64 51 Net interest costs 191 215 188 Total periodic pension benefit cost 251 279 239
Schedule of actuarial assumptions	2015 2016 2017 Discount rate 9.00 % 7.75% - 8.00% 6.00% - 6 .75% Rate of compensation increases varies 6.10% - 8.00% 6.10% - 8.00% Indonesian mortality table 2011 2011 2011
Additional pension benefit obligation
PENSION AND OTHER POST-EMPLOYMENT BENEFITS
Summary of amounts recognized in other comprehensive income (loss)	2017 Actuarial losses recognized during the year due to: Experience adjustment — Changes in demographic assumption — Changes in financial assumption 419 Total 419
Changes in value of pension benefit obligation	2017 Additional pension benefit obligations at beginning of year — Charged to profit or loss: Service cost — Past service cost 657 Interest cost — Actuarial loss recognized in OCI 419 Additional pension benefit obligation at end of year 1,076
Schedule of components of net periodic pension benefit cost	2017 Service cost — Past service cost 657 Plan administration cost — Interest cost — Pension benefit cost 657
Schedule of actuarial assumptions	2017 Rate of return on investment 9.50% - 10.25 % Discount rate 6.75 % Actuarial discount rate of pension fund 9.25% - 9.50 % Rate of compensation increases 8.00 % Indonesian mortality table
Post-employment health care benefit cost
PENSION AND OTHER POST-EMPLOYMENT BENEFITS
Summary of amounts recognized in other comprehensive income (loss)	2015 2016 2017 Actuarial (gain) losses recognized during the year due to: Experience adjustments (53) 26 (1,198) Changes in demographic assumptions 92 66 — Changes in financial assumptions (1,226) 1,736 2,658 Return on plan assets (excluding amount included in net interest expense) 647 (519) (909) Net (540) 1,309 551
Changes in value of pension benefit obligation	2016 2017 Changes in projected post-employment health care benefit obligation Projected post-employment health care benefit obligation at beginning of year 10,942 13,357 Charged to profit or loss: Service costs 9 — Interest costs 994 1,115 Actuarial losses recognized in OCI 1,828 1,460 Post-employment health care benefits paid (416) (484) Projected post-employment health care benefit obligation at end of year 13,357 15,448 Changes in post-employment health care plan assets Fair value of plan assets at beginning of year 10,824 11,765 Interest income 982 979 Return on plan assets (excluding amount included in net interest expense) 519 909 Post-employment health care benefits paid (416) (484) Plan administration costs (144) (140) Fair value of plan assets at end of year 11,765 13,029 Funded status (1,592) (2,419) Projected post-employment health care benefit obligation – net 1,592 2,419
Summary of fair value of plan assets	2016 2017 Quoted in Quoted in active market Unquoted active market Unquoted Cash and cash equivalents 894 — 1,354 — Equity instruments: Manufacturing and consumer 754 — 835 — Finance industries 540 — 840 — Construction 351 — 254 — Infrastructure and telecommunication 245 — 350 — Wholesale 101 — 137 — Mining 27 — 65 — Other Industries: Services 17 — 38 — Agriculture 44 — 35 — Biotechnology and Pharma Industry 6 — 68 — Others 2 — 1 — Equity-based mutual funds 1,311 — 1,113 — Fixed income instruments: Fixed income mutual funds 7,241 — 7,642 — Unlisted shares: Private placement — 232 — 297 Total 11,533 232 12,732 297
Summary of movements of prepaid pension benefit cost	2016 2017 Projected post-employment health care benefit obligation at beginning of year 118 1,592 Net periodic post-employment health care benefit costs 165 276 Actuarial losses recognized in OCI 1,828 1,460 Return on plan assets (excluding amount included in net interest expense) (519) (909) Projected post-employment health care benefit obligation at end of year 1,592 2,419
Schedule of components of net periodic pension benefit cost	2015 2016 2017 Service costs 49 9 — Plan administration costs 131 144 140 Net interest costs 37 12 136 Periodic post-employment health care benefit cost 217 165 276 Amounts charged to subsidiaries under contractual agreements (1) (2) — Net periodic post-employment health care benefit cost less cost charged to subsidiaries 216 163 276
Schedule of actuarial assumptions	2015 2016 2017 Discount rate 9.25 % 8.50 % 7.25 % Health care costs trend rate assumed for next year 7.00 % 7.00 % 7.00 % Ultimate health care costs trend rate 7.00 % 7.00 % 7.00 % Year that the rate reaches the ultimate trend rate Indonesian mortality table
Other post-employment benefit cost
PENSION AND OTHER POST-EMPLOYMENT BENEFITS
Summary of amounts recognized in other comprehensive income (loss)	2015 2016 2017 Actuarial (gain) losses recognized during the year due to: Experience adjustments 20 2 10 Changes in demographic assumptions 0 — Changes in financial assumptions (9) 18 30 Net 11 20 40
Summary of movements of prepaid pension benefit cost	2016 2017 Projected other post-employment benefit obligations at beginning of year 497 502 Charged to profit or loss: Service costs 7 6 Net interest costs 41 36 Actuarial losses recognized in OCI 20 40 Benefits paid by employer (63) (74) Projected other post-employment benefit obligations at the end of year 502 510
Schedule of components of net periodic pension benefit cost	2015 2016 2017 Service costs 8 7 6 Net interest costs 39 41 36 Total 47 48 42
Schedule of actuarial assumptions	2015 2016 2017 Discount rate 9.00 % 7.75 % 5.75 % Indonesian mortality table
Telkomsel | Pension benefit cost
PENSION AND OTHER POST-EMPLOYMENT BENEFITS
Summary of amounts recognized in other comprehensive income (loss)	2015 2016 2017 Actuarial (gain) losses recognized during the year due to: Experience adjustments (20) 32 (77) Changes in financial assumptions (44) 360 661 Return on plan assets (excluding amount included in net interest expense) 236 (100) (54) Net 172 292 530
Changes in value of pension benefit obligation	2016 2017 Changes in projected pension benefit obligation Projected pension benefit obligation at beginning of year 1,415 2,034 Charged to profit or loss: Service costs 107 149 Net interest costs 130 167 Actuarial losses recognized in OCI 392 584 Benefits paid (10) (6) Projected pension benefit obligation at end of year 2,034 2,928 Changes in pension benefit plan assets Fair value of plan assets at beginning of year 612 841 Interest income 56 69 Return on plan assets (excluding amount included in net interest expense) 100 54 Employer’s contributions 83 131 Benefits paid (10) (6) Fair value of plan assets at end of year 841 1,089 Funded status (1,193) (1,839) Pension benefit obligation at end of year 1,193 1,839
Summary of movements of prepaid pension benefit cost	2016 2017 Pension benefit obligation at beginning of year 803 1,193 Periodic pension benefit cost 181 247 Actuarial losses recognized in OCI 392 584 Return on plan assets (excluding amount included in net interest expense) (100) (54) Employer’s contributions (83) (131) Pension benefit obligation at end of year 1,193 1,839
Schedule of components of net periodic pension benefit cost	2015 2016 2017 Service costs 101 107 149 Net interest costs 78 74 98 Total 179 181 247
Schedule of actuarial assumptions	2015 2016 2017 Discount rate 9.25 % 8.25 % 7.00 % Rate of compensation increases 8.00 % 8.00 % 8.00 % Indonesian mortality table

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2017
RELATED PARTY TRANSACTIONS
Schedule of nature of relationship with related parties	Related parties Nature of relationships with related parties Nature of accounts/transactions The Government-Ministry of Finance Majority stockholder Internet and data service revenues, other telecommunication service revenues, operation and maintenance expense, finance income, finance costs and investment in financial instruments Government agencies Entities under common control Network service revenues, internet and data service revenues and other telecommunication revenues MoCI Entity under common control Concession fees, radio frequency usage charges, USO charges, telecommunication service revenues and operation and maintenance expenses Indosat Entity under common control Interconnection revenues, network service revenues, interconnection expenses, leased line expenses, operation and maintenance expenses PT Aplikanusa Lintasarta (“Lintasarta”) Entity under common control Network service revenues, leased lines expenses, and usage of communication network system expenses PT Perusahaan Listrik Negara (Persero) (“PLN”) Entity under common control Electricity expenses, finance income, finance costs and investment in financial instrument PT Pertamina (Persero) (“Pertamina”) Entity under common control Internet and data service revenues, other telecommunication service revenues PT Pegadaian (Persero) (“Pegadaian”) Entity under common control Internet and data service revenues, other telecommunication service revenues PT Garuda Indonesia (Persero) Tbk ("Garuda") Entity under common control Internet and data service revenues, other telecommunication service revenues PT Indonesia Comnet Plus (“ICON Plus”) Entity under common control Internet and data service revenues, other telecommunication service revenues, network service revenue, interconnection revenues, and interconnection expenses Badan Penyelenggara Jaminan Sosial (“BPJS”) Entity under common control Internet and data service revenues, other telecommunication service revenues and insurance expenses Related parties Nature of relationships with related parties Nature of accounts/transactions PT Asuransi Jasa Indonesia (Persero) (“Jasindo”) Entity under common control Satellite insurance expenses and vehicle insurance expenses INTI Entity under common control Purchase of property and equipment and construction service LEN Entity under common control Purchase of property and equipment and construction service State-owned banks Entities under common control Finance income and finance costs BNI Entity under common control Internet and data service revenues, other telecommunication service revenues, finance income and finance costs Bank Mandiri Entity under common control Internet and data service revenues, other telecommunication service revenues, finance income and finance costs BRI Entity under common control Internet and data service revenues, other telecommunication service revenues, finance income and finance costs PT Mandiri Manajemen Investasi Entity under common control Available-for-sale financial assets BJB Entity under common control Time deposits BTN Entity under common control Internet and data service revenues, other telecommunication service revenues, finance income and finance costs Bahana TCW Entity under common control Available-for-sale financial assets, bonds and notes PT Pos Indonesia (Persero) (“Pos Indonesia”) Entity under common control Internet and data service revenues, and other telecommunication revenues PT Semen Indonesia (Persero) Tbk (“Semen Indonesia”) Entity under common control Internet and data service revenues, and other telecommunication revenues PT Pelabuhan Indonesia (Persero) (“Pelindo”) Entity under common control Internet and data service revenues, and other telecommunication revenues PT Kimia Farma (Persero) Tbk (“Kimia Farma”) Entity under common control Internet and data service revenues, and other telecommunication revenues PT Asuransi Jiwasraya (“Jiwasraya”) Entity under common control Internet and data service revenues, and other telecommunication revenues PT Sarana Multi Infrastruktur (“SMI”) Entity under common control Finance costs Indonusa Associated company Network service revenues and data communication expenses ILCS Associated company CPE expenses and operation and maintenance expenses Teltranet Associated company Network service revenue, leased line and CPE expenses and operation and maintenance expenses Tiphone Associated company Distribution of SIM cards and pulse reload voucher Koperasi Pegawai Telkom (“Kopegtel”) Other related entity Installation services, leases of buildings expenses, lease of vehicles expenses, purchases of vehicles, and purchases of property and equipment and construction service, maintenance and cleaning service expenses, and Revenue Sharing Agreement (“RSA”) revenues Yakes Other related entity Medical expenses, internet and data service revenues and e-health revenues PT Poin Multi Media Nusantara (“POIN”) Other related entity Cost of sales of handset PT Perdana Mulia Makmur (“PMM”) Other related entity Cost of sales of handset PT Sandhy Putra Makmur (“SPM”) Other related entity Leases of buildings expenses, leases of vehicles expenses, purchase of property and equipment and construction services, utilities of maintenance and cleaning services Koperasi Pegawai Telkomsel (“Kisel”) Other related entity Internet and data service revenues, other telecommunication service revenues, leases of vehicles expenses, printing and distribution of customer bills expenses, collection fee, other services fee, distribution of SIM cards, and pulse reload voucher and purchase of property and equipment PT Graha Informatika Nusantara (“Gratika”) Other related entity Network service revenues, operation and maintenance expenses, purchase of property and equipment and construction services and distribution of SIM card and pulse reload voucher PT Pembangunan Telekomunikasi Indonesia (“Bangtelindo”) Other related entity Purchase of property and equipment and construction services PT Sarana Janesia Utama Other related entity Insurance expenses and professional fees Directors Key management personnel Honorarium and facilities Commissioners Supervisory personnel Honorarium and facilities
Schedule of significant transactions with related parties	2015 2016 2017 % of total % of total % of total Amount revenues Amount revenues Amount revenues REVENUES Majority Stockholder Ministry of Finance 206 0.20 207 0.18 280 0.22 Entities under common control Government agencies 1,650 1.61 2,279 1.96 2,568 2.00 Indosat 1,020 1.00 2,167 1.86 1,789 1.39 BRI 188 0.18 181 0.16 237 0.18 Bank Mandiri 151 0.15 161 0.14 157 0.12 BTN 41 0.04 107 0.09 129 0.10 Pegadaian 89 0.09 93 0.08 115 0.09 BNI 126 0.12 136 0.12 105 0.08 Lintasarta 82 0.08 99 0.09 97 0.08 Pertamina 99 0.10 64 0.06 94 0.07 ICON Plus 63 0.06 56 0.05 62 0.05 Garuda 77 0.08 75 0.06 55 0.04 Pos Indonesia — — — — 47 0.04 Pelindo 17 0.02 — — 40 0.03 Kimia Farma — — — — 36 0.03 Jiwasraya — — — — 35 0.03 Semen Indonesia — — — — 34 0.03 Others 422 0.41 806 0.70 387 0.29 Sub-total 4,025 3.94 6,224 5.37 5,987 4.65 Associated companies Indonusa 60 0.06 105 0.09 112 0.09 Teltranet — — 23 0.02 46 0.04 Others 43 0.04 70 0.06 20 0.02 Sub-total 103 0.10 198 0.17 178 0.15 Other related entities 58 0.06 253 0.22 315 0.25 Total 4,392 4.30 6,882 5.94 6,760 5.27
Schedule of expenses with related parties	2015 2016 2017 % of total % of total % of total Amount expenses Amount expenses Amount expenses EXPENSES Majority Stockholder Ministry of Finance — — — — 12 0.01 Entities under common control MoCI 5,862 8.42 5,911 7.84 6,533 7.77 PLN 738 1.06 1,037 1.38 2,269 2.70 Indosat 978 1.40 939 1.25 890 1.06 Jasindo 256 0.37 267 0.35 168 0.20 BPJS 33 0.05 — — 49 0.06 Others 32 0.05 128 0.16 65 0.08 Sub-total 7,899 11.35 8,282 10.98 9,974 11.87 Associated companies Indonusa — — 145 0.19 264 0.31 Teltranet — — 49 0.06 123 0.15 ILCS — — 4 0.01 34 0.04 Others 9 0.01 34 0.04 0 0 Sub-total 9 0.01 232 0.30 421 0.50 Other related entities Kisel 748 1.07 771 1.02 813 0.97 Kopegtel 460 0.66 533 0.71 713 0.85 POIN 1,485 2.13 1,459 1.94 405 0.48 PMM — — — — 404 0.48 Yakes 174 0.25 192 0.25 139 0.17 Others 30 0.05 188 0.25 83 0.10 Sub-total 2,897 4.16 3,143 4.17 2,557 3.05 Total 10,805 15.52 11,657 15.45 12,964 15.43
Schedule of finance income with related parties	2015 2016 2017 % of total % of total % of total Amount finance income Amount finance income Amount finance income FINANCE INCOME Majority stockholder Ministry of Finance 9 0.64 2 0.12 0 Entities under common control State-owned banks 830 58.99 895 52.16 863 60.18 Government agencies 11 0.78 34 1.98 34 2.37 Others 6 0.43 5 0.29 35 2.44 Total 856 60.84 936 54.55 932 64.99
Schedule of finance costs with related parties	2015 2016 2017 % of total % of total % of total Amount finance costs Amount finance costs Amount finance costs FINANCE COSTS Majority stockholder Ministry of Finance 76 3.06 64 2.28 54 1.95 Entities under common control State-owned banks 1,061 42.77 1,228 43.70 820 29.61 SMI — — — — 94 3.39 Total 1,137 45.83 1,292 45.98 968 34.95
Schedule of distribution of SIM card and vouchers with related party	2015 2016 2017 % of total % of total % of total Amount revenues Amount revenue Amount revenues DISTRIBUTION OF SIM CARD AND PULSE RELOAD VOUCHER Other related entities Kisel 3,866 3.77 4,600 3.95 4,181 3.26 Tiphone — — 3,441 2.96 3,888 3.03 Gratika 384 0.37 408 0.35 408 0.32 Total 4,250 4.14 8,449 7.26 8,477 6.61
Schedule of purchase of property and equipment from related parties	2016 2017 % of total % of total Amount property and Amount property and PURCHASE OF PROPERTY AND EQUIPMENTS Entities under common control INTI 374 1.28 203 0.61 LEN 114 0.39 67 0.20 Others 39 0.13 31 0.09 Sub-total 527 1.80 301 0.90 Other related entities Kopegtel 198 0.68 130 0.39 Kisel 66 0.23 73 0.22 Bangtelindo 84 0.29 64 0.19 SPM 73 0.25 57 0.17 Others 45 0.16 58 0.18 Sub-total 466 1.61 382 1.15 Total 993 3.41 683 2.05
Schedule of assets with related parties	2016 2017 % of total % of total Amount assets Amount assets a. Cash and cash equivalents (Note 4) 19,531 10.89 19,236 9.71 b. Other current financial assets (Note 5) 1,221 0.68 1,170 0.59 c. Trade receivables - net (Note 6) 1,488 0.83 1,864 0.94 d. Other current assets Entities under common control MoCI 3,056 1.70 3,485 1.76 Jasindo 22 0.01 45 0.02 Others 19 0.01 15 0.01 Sub-total 3,097 1.72 3,545 1.79 Other related entities Kisel 52 0.03 68 0.03 Sub-total 52 0.03 68 0.03 Total 3,149 1.75 3,613 1.82 e. Other non-current assets Entities under common control MoCI 320 0.18 2,019 1.02 Others 291 0.16 33 0.02 Sub-total 611 0.34 2,052 1.04 Other related entities 22 0.01 25 0.01 Total 633 0.35 2,077 1.05
Schedule of trade payables with related parties	2016 2017 % of total % of total Amount liabilities Amount liabilities f. Trade payables (Note 13) Majority stockholder Ministry of Finance — — 29 0.03 Entities under common control MoCI 1,288 1.74 1,561 1.81 Indosat 275 0.37 225 0.26 Others 910 1.22 108 0.12 Sub-total 2,473 3.33 1,894 2.19 Other related entities Kopegtel 170 0.23 206 0.24 Yakes 47 0.06 55 0.06 Kisel 18 0.02 53 0.06 Bangtelindo 26 0.04 36 0.04 SPM 26 0.04 36 0.04 Others 81 0.11 104 0.12 Sub-total 368 0.50 490 0.56 Associated companies 1 0.00 47 0.05 Total 2,842 3.83 2,460 2.83
Schedule of accrued expenses and liabilities with relate parties	2016 2017 % of total % of total Amount liabilities Amount liabilities g. Accrued expenses Majority stockholder Ministry of Finance 12 0.02 9 0.01 Entities under common control PLN 124 0.17 113 0.13 State-owned banks 52 0.07 22 0.03 Others 10 0.01 16 0.02 Sub-total 186 0.25 151 0.18 Other related entities 123 0.17 235 0.27 Total 321 0.44 395 0.46 h. Advances from customers Majority stockholder Ministry of Finance 19 0.03 19 0.02 Entity under common control PLN 12 0.02 11 0.01 Total 31 0.05 30 0.03 i. Short-term bank loans (Note 16) 143 0.19 1,297 1.50 j. Two-step loans (Note 17a) 1,292 1.74 1,098 1.27 k. Long-term bank loans (Note 17c) 6,325 8.54 7,895 9.14 l. Other borrowings (Note 17d) 697 0.94 1,295 1.50
Schedule of remuneration of the Board of Commissioners and key management personnel	2015 2016 2017 % of total % of total % of total Amount expenses Amount expenses Amount expenses Board of Directors 168 0.24 % 427 0.57 % 175 0.21 % Board of Commissioners 64 0.09 % 121 0.16 % 65 0.08 %

OPERATING SEGMENT (Tables)

OPERATING SEGMENT (Tables)	12 Months Ended
	Dec. 31, 2017
OPERATING SEGMENT
Schedule of revenue and expenses between operating segments	2015 Total Adjustments & Total Mobile Consumer Enterprise WIB Others Segment eliminations consolidated Segment results Revenues External revenues 71,203 8,936 16,818 5,603 122 102,682 (212) 102,470 Inter-segment revenues 4,847 2,319 4,276 11,270 — 22,712 (22,712) — Total segment revenues 76,050 11,255 21,094 16,873 122 125,394 (22,924) 102,470 Expenses External expenses (36,461) (9,988) (14,398) (8,957) (243) (70,047) (54) (70,101) Inter-segment expenses (10,483) (2,910) (4,633) (4,991) (23,017) 23,017 — Total segment expenses (46,944) (12,898) (19,031) (13,948) (243) (93,064) 22,963 (70,101) Segment results 29,106 (1,643) 2,063 2,925 (121) 32,330 39 32,369 Other information Capital expenditures (11,564) (7,604) (3,061) (3,982) — (26,211) (190) (26,401) Depreciation and amortization (12,978) (2,500) (1,296) (1,893) (13) (18,680) 108 (18,572) Provision recognized in current period (136) (226) (611) (33) — (1,006) (4) (1,010) 2016 Total Adjustments & Total Mobile Consumer Enterprise WIB Others Segment eliminations consolidated Segment results Revenues External revenues 83,998 10,410 15,816 5,866 19 116,109 224 116,333 Inter-segment revenues 2,724 1,877 12,877 14,451 209 32,138 (32,138) — Total segment revenues 86,722 12,287 28,693 20,317 228 148,247 (31,914) 116,333 Expenses External expenses (37,814) (11,024) (17,813) (10,451) (417) (77,519) 358 (77,161) Inter-segment expenses (12,547) (2,793) (9,647) (4,805) (12) (29,804) 29,804 — Total segment expenses (50,361) (13,817) (27,460) (15,256) (429) (107,323) 30,162 (77,161) Segment results 36,361 (1,530) 1,233 5,061 (201) 40,924 (1,752) 39,172 Other information Capital expenditures (12,568) (7,085) (3,036) (5,729) (1) (28,419) (780) (29,199) Depreciation and amortization (12,808) (2,881) (1,386) (1,715) (19) (18,809) 253 (18,556) Provision recognized in current period (221) (392) 119 (238) (1) (733) (10) (743) 2017 Total Adjustments & Total Mobile Consumer Enterprise WIB Others Segment eliminations consolidated Segment results Revenues External revenues 90,073 11,105 19,130 7,439 126 127,873 383 128,256 Inter-segment revenues 3,086 287 16,801 15,305 602 36,081 (36,081) — Total segment revenues 93,159 11,392 35,931 22,744 728 163,954 (35,698) 128,256 Expenses External expenses (39,452) (10,360) (20,627) (12,333) (979) (83,751) (603) (84,354) Inter-segment expenses (14,382) (1,563) (15,053) (5,611) (70) (36,679) 36,679 — Total segment expenses (53,834) (11,923) (35,680) (17,944) (1,049) (120,430) 36,076 (84,354) Segment results 39,325 (531) 251 4,800 (321) 43,524 378 43,902 Other information Capital expenditures (15,134) (6,544) (3,637) (7,120) (11) (32,446) (708) (33,154) Depreciation and amortization (13,560) (2,839) (2,136) (2,382) (22) (20,939) 462 (20,477) Provision recognized in current period (291) (385) (668) (127) (2) (1,473) (21) (1,494) Adjustments and eliminations: 2015 2016 2017 Segment results 32,330 40,924 43,524 Operating loss of operating business (194) (339) (786) Other eliminations and adjustments 282 (1,390) 1,195 IFRS reconciliation (49) (23) (31) Consolidated operating income 32,369 39,172 43,902
Schedule of external revenue by geographic area	Geographic information: 2015 2016 2017 External revenues Indonesia 100,456 114,093 125,970 Foreign countries 2,014 2,240 2,286 Total 102,470 116,333 128,256 The revenue information above is based on the location of the customers. There is no revenue from major customer which exceeds 10% of total revenues for the year ended December 31, 2017. 2015 2016 2017 Non-current operating assets Indonesia 105,116 114,948 130,169 Foreign countries 1,395 2,371 3,233 Total 106,511 117,319 133,402

SIGNIFICANT COMMITMENTS AND A75

SIGNIFICANT COMMITMENTS AND AGREEMENTS (Tables)	12 Months Ended
	Dec. 31, 2017
SIGNIFICANT COMMITMENTS AND AGREEMENTS
Schedule of capital expenditures	Amounts in foreign currencies Equivalent in Currencies (in millions) Rupiah Rupiah — 6,737 U.S. dollar 192 2,604 Euro 0.21 3 Total 9,344
Schedule of significant agreements	Contracting parties Initial date of agreement Significant provisions of the agreement The Company and Consortium NEC Corporation and PT NEC Indonesia May 28, 2013 Procurement agreement of Sulawesi Maluku Papua Cable System (“SMPCS”) package-2 The Company and PT Industri Telekomunikasi Indonesia May 5, 2014 Procurement and installation agreement of Outside Plant Fiber Optic ("OSP-FO") access The Company and PT Lintas Teknologi Indonesia November 17, 2015 Procurement and installation agreement of Dual Wavelength Division Multiplexing ("DWDM") Platform ALCATEL The Company and PT Datacomm Diangraha November 20, 2015 Procurement and installation agreement of Metro Ethernet Platform ALU The Company and PT Sisindokom Lintas Buana November 23, 2015 Procurement and installation agreement of Expand Provider Edge Virtual Private Network (“PE-VPN”) Cisco The Company and Space System/Loral, LLC February 29, 2016 Procurement of Telkom 4 Satellite System The Company and NEC Corporation May 12, 2016 Procurement and installation agreement of Sistem Komunikasi Kabel Laut ("SKKL”) Indonesia Global Gateway The Company and NEC Corporation July 18, 2016 Procurement and installation agreement of Radio IP Backhaul Node-B Telkomsel Platform NEC The Company and PT Huawei Tech Investment October 10, 2016 Procurement and installation agreement of 10 Gigabyte Capable Passive Optical Network (“XGPON”) Platform Huawei The Company and PT Huawei Tech Investment November 25, 2016 Procurement and installation agreement of DWDM Platform Huawei The Company and PT Fiberhome Technologies Indonesia and PT Abhimata Citra Abadi December 6, 2016 Procurement and installation agreement of XGPON Platform Fiberhome The Company and PT ZTE Indonesia May 31, 2017 Procurement agreement for Set Top Box (“STB”) Platform ZTE The Company and PT Asuransi Jasa Indonesia October 31, 2017 Procurement agreement for Telkom 4 Satellite Launch Insurance Services The Company and PT ZTE Indonesia November 1, 2017 Procurement and installation agreement of STB 4K and Optical Network Terminal (“ONT”) Enterprise Platform ZTE The Company and Consortium Bisnis Submarine Cable November 10, 2017 Procurement and installation agreement of SKKL Sabang-Lhoksemawe-Medan The Company and PT ZTE Indonesia December 22, 2017 Procurement for ONT Retail Platform ZTE The Company and PT Lancs Arche Consumma December 22, 2017 Procurement and installation agreement of Expand Capacity of Network Capacity DWDM Platform Coriant for NARU 2017 (ii) Telkomsel Contracting parties Initial date of agreement Significant provisions of the agreement Telkomsel, PT Ericsson Indonesia, Ericsson AB, PT Nokia Siemens Networks, NSN Oy and Nokia Siemens Network GmbH & Co. KG April 17, 2008 The combined 2G and 3G CS Core Network Rollout Agreement Telkomsel, PT Ericsson Indonesia and PT Nokia Siemens Networks April 17, 2008 Technical Service Agreement (“TSA”) for combined 2G and 3G CS Core Network Telkomsel, PT Ericsson Indonesia, Ericsson AB, PT Nokia Siemens Networks, NSN Oy, Huawei International Pte. Ltd., PT Huawei and PT ZTE Indonesia March and June 2009 2G BSS and 3G UTRAN Rollout agreement for the provision of 2G GSM BSS and 3G UMTS Radio Access Network Telkomsel, PT Dimension Data Indonesia and PT Huawei February 3, 2010 Maintenance and Procurement of Equipment and Related Service Agreement for Next Generation Convergence Core Transport Rollout and Technical Support Telkomsel, Amdocs Software Solutions Limited Liability Company and PT Application Solutions February 8, 2010 Online Charging System (“OCS”) and Service Control Points (“SCP”) System Solution Development Agreement Telkomsel and PT Application Solutions February 8, 2010 Technical Support Agreement to provide technical support services for the OCS and SCP Telkomsel, Amdocs Software Solutions Limited Liability Company and PT Application Solutions July 5, 2011 Development and Rollout agreement for Customer Relationship Management and Contact Center Solutions Telkomsel and PT Huawei March 25, 2013 Technical Support Agreement for the procurement of Gateway GPRS Support Node (“GGSN”) Service Complex Telkomsel and Wipro Limited, Wipro Singapore Pte. Ltd. and PT WT Indonesia April 23, 2013 Development and procurement of Operational and Strategic Decision Support System (“OSDSS”) Solution Agreement Telkomsel and PT Ericsson Indonesia October 22, 2013 Procurement of GGSN Service Complex Rollout Agreement Telkomsel and PT Dimension Data Indonesia May 25, 2016 Maintenance and Procurement of Equipment and Related Service Agreement for Next Generation Convergence RAN Transport Rollout
Schedule of borrowings and other credit facilities	Facility utilized Original currency Rupiah Lenders Total facility Maturity Currency (in millions) equivalent BRI 500 March 14, 2018 Rp — 191 BNI 500 March 31, 2018 Rp — 305 US$ 0 1 Bank Mandiri 500 December 23, 2019 Rp — 390 US$ 0 1 Total 1,500 888
Schedule of future minimum lease payments/receivables	Less than More than Total 1 year 1 ‑ 5 years 5 years As lessee 31,218 4,038 15,915 11,265 As lessor 2,362 737 1,475 150

FINANCIAL RISK MANAGEMENT (Tabl

FINANCIAL RISK MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2017
FINANCIAL RISK MANAGEMENT
Schedule of financial assets	2016 2017 Loans and receivables Cash and cash equivalents 29,767 25,145 Trade and other receivables, net 7,900 9,564 Other current financial assets 313 1,005 Other non-current assets 210 183 Available-for-sale financial assets Available-for-sale investments 1,158 1,541 Total financial assets 39,348 37,438
Schedule of financial liabilities	2016 2017 Financial liabilities measured at amortized cost Trade and other payables 13,690 15,791 Accrued expenses 11,283 12,630 Interest-bearing loans and other borrowings Short-term bank loans 911 2,289 Two-step loans 1,292 1,098 Bonds and notes 9,323 8,982 Long-term bank loans 15,566 18,004 Obligations under finance leases 4,010 3,804 Other borrowings 697 1,295 Other liabilities — 296 Total financial liabilities 56,772 64,189
Schedule of fair values	Fair value measurement at reporting date using Quoted prices in active markets for Significant identical assets or Significant other unobservable liabilities observable inputs inputs 2016 Carrying value Fair value (level 1) (level 2) (level 3) Financial assets measured at fair value Available-for-sale investments 1,158 1,158 1,058 100 — Financial liabilities for which fair values are disclosed Interest-bearing loans and other borrowings Two-step loans 1,292 1,312 — — 1,312 Bonds and notes 9,323 9,684 9,342 — 342 Long-term bank loans 15,566 15,404 — — 15,404 Obligations under finance leases 4,010 4,010 — — 4,010 Other borrowings 697 689 — — 689 Total 30,888 31,099 9,342 — 21,757 Fair value measurement at reporting date using Quoted prices in active markets for Significant identical assets or Significant other unobservable liabilities observable inputs inputs 2017 Carrying value Fair value (level 1) (level 2) (level 3) Financial assets measured at fair value Available-for-sale investments 1,541 1,541 1,151 17 373 1,541 1,541 1,151 17 373 Financial liabilities for which fair values are disclosed Interest-bearing loans and other borrowings Two-step loans 1,098 1,111 — — 1,111 Bonds and notes 8,982 10,051 10,051 — — Long-term bank loans 18,004 18,126 — — 18,126 Obligations under finance leases 3,804 3,804 — — 3,804 Other borrowings 1,295 1,365 — — 1,365 Other liabilities 296 296 — — 296 Total 33,479 34,753 10,051 — 24,702 There is no gain or loss on fair value measurement recognized in consolidated statements of profit or loss and other comprehensive income in 2017 for investment classified as level 3. There is no movement between fair value hierarchy during 2017.
Schedule of exposure to foreign currency risk	2016 2017 U.S. dollar Japanese yen U.S. dollar Japanese yen (in millions) (in millions) (in millions) (in millions) Financial assets 324 6 261 7 Financial liabilities (272) (6,169) (304) (5,413) Net exposure 52 (6,163) (43) (5,406)
Sensitivity analysis of foreign currencies	Equity/profit (loss) December 31, 2017 U.S. dollar (1% strengthening) (6) Japanese yen (5% strengthening) (33)
Schedule of interest rate profile of interest-bearing financial instruments	2016 2017 Fixed rate borrowings (16,383) (14,281) Variable rate borrowings (15,416) (21,191)
Schedule of maximum exposure to credit risk of financial assets	2016 2017 Cash and cash equivalents 29,767 25,145 Other current financial assets 1,471 2,173 Trade and other receivables, net 7,900 9,564 Other non-current assets 210 183 Total 39,348 37,065
Schedule of maturity profile of financial liabilities contractual undiscounted payments	2016 Carrying Contractual 2021 and amount cash flows 2017 2018 2019 2020 thereafter December 31, 2016 Trade and other payables 13,690 (13,690) (13,690) — — — — Accrued expenses 11,283 (11,283) (11,283) — — — — Interest bearing loans and other borrowings Bank loans 16,477 (20,421) (5,875) (5,635) (2,883) (2,565) (3,463) Bonds and notes 9,323 (19,670) (969) (967) (1,187) (3,000) (13,547) Obligations under finance leases 4,010 (5,160) (987) (892) (816) (771) (1,694) Other borrowings 697 (1,007) (60) (118) (164) (153) (512) Two-step loans 1,292 (1,487) (279) (244) (216) (209) (539) Total 56,772 (72,718) (33,143) (7,856) (5,266) (6,698) (19,755) 2017 Carrying Contractual 2022 and amount cash flows 2018 2019 2020 2021 thereafter December 31, 2017 Trade and other payables 15,791 (15,791) (15,791) — — — — Accrued expenses 12,630 (12,630) (12,630) — — — — Interest bearing loans and other borrowings Bank loans 20,293 (24,365) (7,721) (5,056) (3,979) (2,641) (4,968) Bonds and notes 8,982 (18,278) (929) (929) (2,873) (726) (12,821) Obligations under finance leases 3,804 (4,685) (1,083) (969) (866) (778) (989) Other borrowings 1,295 (1,759) (220) (303) (285) (266) (685) Two-step loans 1,098 (1,247) (251) (223) (215) (190) (368) Other liabilities 296 (355) (17) (34) (34) (135) (135) Total 64,189 (79,110) (38,642) (7,514) (8,252) (4,736) (19,966)
Schedule of changes in liabilities arising from financing activities	Non-cash changes Foreign January 1, exchange New Other December 31, 2017 Cash flows Acquisition movement leases changes 2017 Short term bank loans 911 1,374 — — — 4 2,289 Two-step loans 1,292 (228) — 34 — — 1,098 Bonds and notes 9,323 (342) — 0 — 1 8,982 Long term bank loans 15,566 2,200 204 7 — 27 18,004 Other borrowings 697 600 — — — (2) 1,295 Obligations under finance leases 4,010 (724) — — 518 3,804 Total liabilities from financing activities 31,799 2,880 204 41 518 30 35,472

CAPITAL MANAGEMENT (Tables)

CAPITAL MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2017
CAPITAL MANAGEMENT
Schedule of capital structure	2016 2017 Amount Portion Amount Portion Short-term debts 911 0.79 % 2,289 1.79 % Long-term debts 30,888 26.63 % 33,183 25.94 % Total debts 31,799 27.42 % 35,472 27.73 % Equity attributable to owners of the parent company 84,163 72.58 % 92,467 72.27 % Total 115,962 100.00 % 127,939 100.00 %
Schedule of debt-to-equity ratio	2016 2017 Total interest-bearing debts 31,799 35,472 Less: cash and cash equivalents (29,767) (25,145) Net debts 2,032 10,327 Total equity attributable to owners of the parent company 84,163 92,467 Net debt-to-equity ratio 2.41 % 11.17 %

SUPPLEMENTAL CASH FLOW INFORM78

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2017
SUPPLEMENTAL CASH FLOW INFORMATION
Schedule of non-cash investing activities	2015 2016 2017 Acquisitions of property and equipment: Credited to trade payables 4,979 6,199 5,525 Non-monetary exchange — 636 816 Credited to obligations under finance leases 452 368 518 Interest capitalization — 188 328 Acquisitions of intangible assets: Credited to trade payables 179 41 846

GENERAL (Details)

GENERAL (Details) Rp / shares in Units, Rp in Billions

Oct. 26, 2016item

Oct. 25, 2016item

Jun. 23, 2015IDR (Rp)

Apr. 19, 2013itemRp / sharesshares

Jun. 25, 2010IDR (Rp)

Jul. 30, 2004itemRp / sharesshares

Apr. 16, 1999shares

Nov. 14, 1995itemshares

Jul. 31, 2002shares

Dec. 31, 2001shares

May 31, 1999shares

Dec. 31, 1996shares

Dec. 31, 2017itemshares

Dec. 31, 2016itemshares

Dec. 31, 2015itemshares

Dec. 31, 1997shares

Apr. 18, 2013Rp / sharesshares

Jun. 20, 2007shares

Jul. 29, 2004Rp / sharesshares

Nov. 13, 1995shares

Share capital

Number of years in which overall evaluation of networks and services licenses is performed

5 years

Number of shares outstanding

8,400,000,000

Bonus shares distributed through the capitalization of certain additional paid-in capital

746,666,640

Stock split, conversion ratio

5

2

Number of shares in each ADS after stock split | item

100

100

100

Treasury stock

1,737,779,800

1,737,779,800

2,601,779,800

Number of shares bought back

211,290,500

Series A Bond

Share capital

Nominal amount | Rp

Rp 2,200

Rp 1,005

Debt instrument term

7 years

5 years

Series B Bond

Share capital

Nominal amount | Rp

Rp 2,100

Rp 1,995

Debt instrument term

10 years

10 years

Series C Bond

Share capital

Nominal amount | Rp

Rp 1,200

Debt instrument term

15 years

Series D Bond

Share capital

Nominal amount | Rp

Rp 1,500

Debt instrument term

30 years

Series B shares

Share capital

Number of shares outstanding

100,799,996,399

20,159,999,279

20,159,999,279

10,079,999,639

8,399,999,999

Number of Series B Shares in each American Depository Shares Before Stock Split | item

200

Par value per share | Rp / shares

Rp 50

Rp 250

Company’s authorized capital stock

399,999,999,999

79,999,999,999

79,999,999,999

39,999,999,999

Number of shares in each ADS after stock split | item

100

Number of series B shares issued | item

4

Series B shares | IPO

Share capital

Number of shares issued

933,333,000

Threshold period of stockholders to sell the shares

1 year

Series A Dwiwarna Share

Share capital

Number of shares outstanding

1

1

1

1

1

Par value per share | Rp / shares

Rp 50

Rp 250

Rp 250

Rp 500

Company’s authorized capital stock

1

1

1

1

American Depositary Shares

Share capital

Number of shares outstanding

35,000,000

60,783,743

Number of Series B Shares in each American Depository Shares Before Stock Split | item

20

Number of shares in each ADS after stock split | item

200

40

Government | Series B shares

Share capital

Number of shares held sold during the period

700,000,000

312,000,000

1,200,000,000

898,000,000

388,000,000

Percentage of total shares outstanding

3.10%

11.90%

Government | Series B shares | IPO

Share capital

Number of shares held sold during the period

233,334,000

Shares distributed as incentive to stockholders who did not sell their shares within one year of IPO

2,670,300

GENERAL - Direct Subsidiaries (

GENERAL - Direct Subsidiaries (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Telkomsel
Direct/ Indirect subsidiaries
Percentage of ownership interest	65.00%	65.00%
Total assets before elimination	Rp 85,597	Rp 89,645
Dayamitra
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 13,606	Rp 10,689
Metra
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 13,246	Rp 9,996
TII
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 9,122	Rp 7,147
Telkom Akses
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 5,716	Rp 5,098
GSD
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 5,633	Rp 4,328
PINS
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 3,473	Rp 3,146
Telkom Infratel
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 1,871	Rp 1,015
Patrakom
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 574	Rp 471
MetraNet
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 524	Rp 370
Jalin
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 225	Rp 15
Napsindo
Direct/ Indirect subsidiaries
Percentage of ownership interest	60.00%	60.00%
Total assets before elimination	Rp 5	Rp 5

GENERAL - Indirect Subsidiaries

GENERAL - Indirect Subsidiaries (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Sigma
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 6,050	Rp 4,278
Telekomunikasi Indonesia International Pte. Ltd., Singapore
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 3,048	Rp 2,566
Infomedia
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 2,115	Rp 1,853
TLT
Direct/ Indirect subsidiaries
Percentage of ownership interest	55.00%	55.00%
Total assets before elimination	Rp 2,009	Rp 1,683
MD Media
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 1,106	Rp 684
Finnet
Direct/ Indirect subsidiaries
Percentage of ownership interest	60.00%	60.00%
Total assets before elimination	Rp 907	Rp 629
TSGN
Direct/ Indirect subsidiaries
Percentage of ownership interest	49.00%
Total assets before elimination	Rp 815
Telekomunikasi Indonesia International Ltd., Hong Kong
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 710	Rp 441
MDI
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 658	Rp 331
TL
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 639	Rp 755
NSI
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 300	Rp 227
Ad Medika
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 273	Rp 204
Melon
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 231	Rp 178
Metra Plasa
Direct/ Indirect subsidiaries
Percentage of ownership interest	60.00%	60.00%
Total assets before elimination	Rp 203	Rp 325
GYS
Direct/ Indirect subsidiaries
Percentage of ownership interest	51.00%	51.00%
Total assets before elimination	Rp 178	Rp 174
Nutech
Direct/ Indirect subsidiaries
Percentage of ownership interest	60.00%
Total assets before elimination	Rp 60
Telkom USA
Direct/ Indirect subsidiaries
Percentage of ownership interest	100.00%	100.00%
Total assets before elimination	Rp 36	Rp 9
SMI
Direct/ Indirect subsidiaries
Percentage of ownership interest	99.99%	99.99%
Total assets before elimination	Rp 18	Rp 18
NSS
Direct/ Indirect subsidiaries
Percentage of ownership interest	99.99%	99.99%
NSR
Direct/ Indirect subsidiaries
Percentage of ownership interest	99.99%	99.99%
Metra TV
Direct/ Indirect subsidiaries
Percentage of ownership interest	99.83%	99.83%

GENERAL - Acquisition (Details)

GENERAL - Acquisition (Details) RM in Millions, Rp in Billions

Dec. 13, 2017IDR (Rp)shares

Nov. 14, 2016USD ($)shares

Nov. 10, 2016IDR (Rp)shares

Jun. 29, 2016IDR (Rp)shares

May 25, 2016IDR (Rp)shares

Dec. 31, 2017IDR (Rp)

Dec. 31, 2017USD ($)

Dec. 31, 2017IDR (Rp)

Dec. 31, 2016IDR (Rp)

Dec. 31, 2015IDR (Rp)

Dec. 31, 2017IDR (Rp)

Dec. 14, 2017MYR (RM)item

Dec. 14, 2017IDR (Rp)item

Nov. 22, 2017IDR (Rp)

Aug. 08, 2017IDR (Rp)

Nov. 14, 2016IDR (Rp)

Nov. 09, 2016IDR (Rp)

Direct/ Indirect subsidiaries

Issued capital

$ 371,000,000

Rp 5,040

Rp 5,040

Fair values of identifiable assets and liabilities acquired at acquisition date:

Other comprehensive income (loss)

$ (171,000,000)

Rp (2,332)

Rp (2,099)

Rp 493

MetraNet

Direct/ Indirect subsidiaries

Number of shares issued | shares

18,800,000

Issued capital

Rp 325

Rp 244

TLT

Direct/ Indirect subsidiaries

Issued capital

Rp 74

Issued capital, held by parent

41

Issued capital, held by noncontrolling interest

Rp 33

GYS

Direct/ Indirect subsidiaries

Issued capital

Rp 13

Issued capital, held by parent

7

Issued capital, held by noncontrolling interest

Rp 6

Ad Medika | Metra

Direct/ Indirect subsidiaries

Shares acquired from non controlling interest | shares

2,000

Percentage of ownership interest acquired from non-controlling interest

25.00%

Acquisition cost paid to non-controlling interest

Rp 138

Melon | MetraNet

Direct/ Indirect subsidiaries

Percentage of ownership interest acquired

52.00%

52.00%

Nutech | Metra

Direct/ Indirect subsidiaries

Number of shares acquired | shares

36,000

Percentage of ownership interest acquired

60.00%

Acquisition cost

Rp 24

Net book value

13

Goodwill

11

Fair values of identifiable assets and liabilities acquired at acquisition date:

Provisional goodwill

Rp 11

TSGN | TII

Direct/ Indirect subsidiaries

Percentage of ownership interest acquired

49.00%

49.00%

Number of key managements placed and replaced | item

3

3

Number of total key managements controls business | item

5

5

Consideration transferred, acquisition-date fair value

RM 66,150,000

Rp 220

Fair value of identifiable net assets acquired

259

Goodwill

93

Fair values of identifiable assets and liabilities acquired at acquisition date:

Cash and cash equivalents

21

Trade receivables

18

Other current assets

57

Property and equipment

711

Other non-current assets

14

Current liabilities

(422)

Non-current liabilities

(140)

Fair value of identifiable net assets acquired

259

Fair value of non controlling interest

(132)

Provisional goodwill

93

Fair value consideration transferred

RM 66,150,000

Rp 220

Total income

Rp 13.5

Other comprehensive income (loss)

Rp 12.1

PCM | Sigma

Direct/ Indirect subsidiaries

Number of shares acquired | shares

13,770

Percentage of ownership interest acquired

51.00%

Cash consideration

Rp 7.8

SK Planet Co | Melon | MetraNet

Direct/ Indirect subsidiaries

Number of shares acquired | shares

4,900,000

Percentage of ownership interest acquired

49.00%

49.00%

Cash consideration

$ 13,000,000

Rp 170.4

Metra | Melon | MetraNet

Direct/ Indirect subsidiaries

Number of shares acquired | shares

300,000

Percentage of ownership interest acquired

3.00%

3.00%

Cash consideration

Rp 13.2

SUMMARY OF SIGNIFICANT ACCOUN83

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Intangible assets (Details)	12 Months Ended
	Dec. 31, 2017
Minimum | Software
Intangible assets
Estimated useful lives of intangible assets	3 years
Minimum | License
Intangible assets
Estimated useful lives of intangible assets	3 years
Minimum | Other intangible assets
Intangible assets
Estimated useful lives of intangible assets	1 year
Maximum | Software
Intangible assets
Estimated useful lives of intangible assets	6 years
Maximum | License
Intangible assets
Estimated useful lives of intangible assets	20 years
Maximum | Other intangible assets
Intangible assets
Estimated useful lives of intangible assets	30 years

SUMMARY OF SIGNIFICANT ACCOUN84

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and equipment (Details)	12 Months Ended
	Dec. 31, 2017
Land rights
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	50 years
Other telecommunication peripherals
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	5 years
Minimum | Buildings
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	15 years
Minimum | Leasehold improvements
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	2 years
Minimum | Switching equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	3 years
Minimum | Telegraph, telex and data communication equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	5 years
Minimum | Transmission installation and equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	3 years
Minimum | Satellite, earth station and equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	3 years
Minimum | Cable network
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	5 years
Minimum | Power supply
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	3 years
Minimum | Data processing equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	3 years
Minimum | Office equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	2 years
Minimum | Vehicles
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	4 years
Minimum | CPE assets
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	4 years
Minimum | Other equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	2 years
Maximum | Buildings
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	40 years
Maximum | Leasehold improvements
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	15 years
Maximum | Switching equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	15 years
Maximum | Telegraph, telex and data communication equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	15 years
Maximum | Transmission installation and equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	25 years
Maximum | Satellite, earth station and equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	20 years
Maximum | Cable network
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	25 years
Maximum | Power supply
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	20 years
Maximum | Data processing equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	20 years
Maximum | Office equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	5 years
Maximum | Vehicles
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	8 years
Maximum | CPE assets
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	5 years
Maximum | Other equipment
PROPERTY, PLANT AND EQUIPMENT, NET
Estimated useful lives of property and equipment	5 years

SUMMARY OF SIGNIFICANT ACCOUN85

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign currency translations (Details)	Dec. 31, 2017Rp / RMRp / ¥Rp / €Rp / $Rp / $	Dec. 31, 2016Rp / RMRp / ¥Rp / €Rp / $Rp / $
Buy | USD
Foreign currency translations
Foreign currency translations	13,565	13,470
Buy | Australian dollar
Foreign currency translations
Foreign currency translations	10,592	9,721
Buy | Euro
Foreign currency translations
Foreign currency translations | Rp / €	16,231	14,170
Buy | Yen
Foreign currency translations
Foreign currency translations | Rp / ¥	120.48	115.01
Buy | Malaysian ringgits
Foreign currency translations
Foreign currency translations | Rp / RM	3,349	3,002
Sell | USD
Foreign currency translations
Foreign currency translations	13,570	13,475
Sell | Australian dollar
Foreign currency translations
Foreign currency translations	10,598	9,726
Sell | Euro
Foreign currency translations
Foreign currency translations | Rp / €	16,242	14,181
Sell | Yen
Foreign currency translations
Foreign currency translations | Rp / ¥	120.55	115.10
Sell | Malaysian ringgits
Foreign currency translations
Foreign currency translations | Rp / RM	3,355	3,005

SUMMARY OF SIGNIFICANT ACCOUN86

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue and expense recognition (Details)	12 Months Ended
	Dec. 31, 2017
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Customer relationships term	23 years

SUMMARY OF SIGNIFICANT ACCOUN87

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Financial instruments (Details) - IDR (Rp) Rp in Millions	Dec. 31, 2017	Dec. 31, 2016
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Financial assets classified as held-to-maturity	Rp 0	Rp 0
Financial liabilities categorized as held for trading	Rp 0	Rp 0

SUMMARY OF SIGNIFICANT ACCOUN88

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Basic and diluted earnings per share and per ADS (Details)	12 Months Ended
	Dec. 31, 2017multiplier
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Multiplier used to compute income per ADS	100

TRANSLATION OF INDONESIAN RUP89

TRANSLATION OF INDONESIAN RUPIAH INTO UNITED STATES DOLLAR (Details)	12 Months Ended
	Dec. 31, 2017Rp / $
TRANSLATION OF INDONESIAN RUPIAH INTO UNITED STATES DOLLAR
Average of market buy and sell rates	13,567.5

CASH AND CASH EQUIVALENTS - Bre

CASH AND CASH EQUIVALENTS - Breakdown of cash and cash equivalents by related parties and third parties (Details) € in Millions, ¥ in Millions, RM in Millions, MOP$ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, Rp in Billions	Dec. 31, 2017JPY (¥)	Dec. 31, 2017TWD ($)	Dec. 31, 2017SGD ($)	Dec. 31, 2017MOP (MOP$)	Dec. 31, 2017EUR (€)	Dec. 31, 2017AUD ($)	Dec. 31, 2017HKD ($)	Dec. 31, 2017MYR (RM)	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016JPY (¥)	Dec. 31, 2016TWD ($)	Dec. 31, 2016SGD ($)	Dec. 31, 2016MOP (MOP$)	Dec. 31, 2016EUR (€)	Dec. 31, 2016AUD ($)	Dec. 31, 2016HKD ($)	Dec. 31, 2016MYR (RM)	Dec. 31, 2016USD ($)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2014IDR (Rp)
CASH AND CASH EQUIVALENTS
Cash in banks										Rp 4,530										Rp 4,164
Time deposits										20,603										25,593
Total cash and cash equivalents									$ 1,853	25,145									$ 2,194	29,767	Rp 28,117	Rp 17,672
Rupiah
CASH AND CASH EQUIVALENTS
Cash on hand										12										10
Third parties
CASH AND CASH EQUIVALENTS
Cash in banks										1,079										742
Time deposits										4,818										9,484
HSBC | USD
CASH AND CASH EQUIVALENTS
Cash in banks									14	184									13	176
HSBC | Hong Kong dollars
CASH AND CASH EQUIVALENTS
Cash in banks							$ 4			6							$ 2			4
SCB | Rupiah
CASH AND CASH EQUIVALENTS
Cash in banks										0										0
SCB | USD
CASH AND CASH EQUIVALENTS
Cash in banks									11	154									6	74
Time deposits									10	136									18	242
SCB | Singapore dollar
CASH AND CASH EQUIVALENTS
Cash in banks			$ 0							1			$ 5							43
Time deposits													15							139
Bank Permata | Rupiah
CASH AND CASH EQUIVALENTS
Cash in banks										278										14
Time deposits																				1,492
Bank Permata | USD
CASH AND CASH EQUIVALENTS
Cash in banks									0	2									7	96
DBS | Rupiah
CASH AND CASH EQUIVALENTS
Cash in banks										24										101
DBS | USD
CASH AND CASH EQUIVALENTS
Cash in banks									0	0									0	0
Bank Muamalat | Rupiah
CASH AND CASH EQUIVALENTS
Time deposits										91										305
Others | Rupiah
CASH AND CASH EQUIVALENTS
Cash in banks										334										150
Time deposits										30										32
Others | USD
CASH AND CASH EQUIVALENTS
Cash in banks									4	61									5	69
Others | Euro
CASH AND CASH EQUIVALENTS
Cash in banks					€ 1					20					€ 0					1
Others | Hong Kong dollars
CASH AND CASH EQUIVALENTS
Cash in banks							0			0							0			0
Others | Australian dollar
CASH AND CASH EQUIVALENTS
Cash in banks						$ 0				1						$ 1				12
Others | Singapore dollar
CASH AND CASH EQUIVALENTS
Cash in banks			0							2			0							0
Others | Taiwanese new dollar
CASH AND CASH EQUIVALENTS
Cash in banks		$ 8								4		$ 3								1
Others | Malaysian ringgits
CASH AND CASH EQUIVALENTS
Cash in banks								RM 2		8								RM 0		0
Time deposits								RM 14		47
Others | Macau patacas
CASH AND CASH EQUIVALENTS
Cash in banks				MOP$ 0						0				MOP$ 0						1
Bank CIMB Niaga | Rupiah
CASH AND CASH EQUIVALENTS
Time deposits										600										2,025
Bank CIMB Niaga | USD
CASH AND CASH EQUIVALENTS
Time deposits									2	31
OCBC NISP | Rupiah
CASH AND CASH EQUIVALENTS
Time deposits										1,200										1,550
OCBC NISP | USD
CASH AND CASH EQUIVALENTS
Time deposits																			10	134
Bank Mega | Rupiah
CASH AND CASH EQUIVALENTS
Time deposits										1,243										1,226
Bank Mega | USD
CASH AND CASH EQUIVALENTS
Time deposits																			14	185
UOB | Rupiah
CASH AND CASH EQUIVALENTS
Time deposits																				1,345
UOB | USD
CASH AND CASH EQUIVALENTS
Time deposits									20	263
BTPN | Rupiah
CASH AND CASH EQUIVALENTS
Time deposits										676										461
BTPN | USD
CASH AND CASH EQUIVALENTS
Time deposits									30	401
Bank ANZ | Rupiah
CASH AND CASH EQUIVALENTS
Time deposits										5										200
Bank ANZ | USD
CASH AND CASH EQUIVALENTS
Time deposits									5	73
Bank Bukopin | Rupiah
CASH AND CASH EQUIVALENTS
Time deposits										22										148
Related parties
CASH AND CASH EQUIVALENTS
Cash in banks										3,451										3,422
Time deposits										15,785										16,109
Bank Mandiri | Rupiah
CASH AND CASH EQUIVALENTS
Cash in banks										1,481										1,897
Time deposits										446										1,552
Bank Mandiri | USD
CASH AND CASH EQUIVALENTS
Cash in banks									27	367									41	548
Time deposits																			5	67
Bank Mandiri | Yen
CASH AND CASH EQUIVALENTS
Cash in banks	¥ 7									1	¥ 6									1
Bank Mandiri | Euro
CASH AND CASH EQUIVALENTS
Cash in banks					1					17					1					11
Bank Mandiri | Hong Kong dollars
CASH AND CASH EQUIVALENTS
Cash in banks							$ 1			2							$ 1			1
Bank Mandiri | Australian dollar
CASH AND CASH EQUIVALENTS
Cash in banks						$ 0				0						$ 0				0
BNI | Rupiah
CASH AND CASH EQUIVALENTS
Cash in banks										968										581
Time deposits										5,315										4,043
BNI | USD
CASH AND CASH EQUIVALENTS
Cash in banks									1	13									6	84
Time deposits									9	116									25	336
BNI | Euro
CASH AND CASH EQUIVALENTS
Cash in banks					€ 0					6					€ 5					68
BNI | Singapore dollar
CASH AND CASH EQUIVALENTS
Cash in banks			$ 0							0			$ 0							0
BRI | Rupiah
CASH AND CASH EQUIVALENTS
Cash in banks										466										95
Time deposits										4,954										4,076
BRI | USD
CASH AND CASH EQUIVALENTS
Cash in banks									6	82									8	107
Time deposits									15	203									47	632
BTN | Rupiah
CASH AND CASH EQUIVALENTS
Time deposits										2,958										3,356
BJB | Rupiah
CASH AND CASH EQUIVALENTS
Time deposits										1,726										2,020
Other related entities | Rupiah
CASH AND CASH EQUIVALENTS
Cash in banks										47										29
Time deposits										67										27
Other related entities | USD
CASH AND CASH EQUIVALENTS
Cash in banks									$ 0	Rp 1									$ 0	Rp 0

CASH AND CASH EQUIVALENTS - Int

CASH AND CASH EQUIVALENTS - Interest Rates on Cash and Cash Equivalents (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Rupiah | Minimum
CASH AND CASH EQUIVALENTS
Interest rate on time deposits	2.85%	3.20%
Rupiah | Maximum
CASH AND CASH EQUIVALENTS
Interest rate on time deposits	8.50%	10.00%
Foreign currency | Minimum
CASH AND CASH EQUIVALENTS
Interest rate on time deposits	0.40%	0.10%
Foreign currency | Maximum
CASH AND CASH EQUIVALENTS
Interest rate on time deposits	3.50%	2.00%

OTHER CURRENT FINANCIAL ASSET92

OTHER CURRENT FINANCIAL ASSETS - Breakdown of other current financial assets by related parties and third parties (Details) RM in Millions, $ in Millions, $ in Millions, Rp in Billions	Dec. 31, 2017AUD ($)	Dec. 31, 2017MYR (RM)	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016AUD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2016IDR (Rp)
OTHER CURRENT FINANCIAL ASSETS
Total time deposits				Rp 325			Rp 76
Available-for-sale financial assets				1,168			1,158
Other current financial assets			$ 160	2,173			1,471
Rupiah
OTHER CURRENT FINANCIAL ASSETS
Escrow accounts				318			112
Others				263			98
USD
OTHER CURRENT FINANCIAL ASSETS
Escrow accounts			6	78		$ 2	22
Others			0	6
USD | UOB
OTHER CURRENT FINANCIAL ASSETS
Total time deposits			14	191		1	13
USD | SCB
OTHER CURRENT FINANCIAL ASSETS
Total time deposits			$ 8	109
Australian dollar
OTHER CURRENT FINANCIAL ASSETS
Others	$ 0			0	$ 0		5
Malaysian ringgits
OTHER CURRENT FINANCIAL ASSETS
Escrow accounts		RM 5		15
Others		RM 0		0
BRI | Rupiah
OTHER CURRENT FINANCIAL ASSETS
Total time deposits				2
BNI | Rupiah
OTHER CURRENT FINANCIAL ASSETS
Total time deposits							63
Bahana TCW | Rupiah
OTHER CURRENT FINANCIAL ASSETS
Available-for-sale financial assets				360			559
PT Mandiri Manajemen Investasi | Rupiah
OTHER CURRENT FINANCIAL ASSETS
Available-for-sale financial assets				711			500
State-owned enterprises | USD
OTHER CURRENT FINANCIAL ASSETS
Available-for-sale financial assets						4	55
Other related entities | Rupiah
OTHER CURRENT FINANCIAL ASSETS
Total time deposits				23
Available-for-sale financial assets				Rp 97			17
Other related entities | USD
OTHER CURRENT FINANCIAL ASSETS
Available-for-sale financial assets						$ 2	Rp 27

OTHER CURRENT FINANCIAL ASSET93

OTHER CURRENT FINANCIAL ASSETS - Schedule of interest rates on maturities of time deposits (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Minimum | Rupiah
OTHER CURRENT FINANCIAL ASSETS
Interest rate of time deposits with maturities greater than three months	6.00%	5.75%
Minimum | Foreign currency
OTHER CURRENT FINANCIAL ASSETS
Interest rate of time deposits with maturities greater than three months	1.38%	0.58%
Maximum | Rupiah
OTHER CURRENT FINANCIAL ASSETS
Interest rate of time deposits with maturities greater than three months	7.00%	6.00%
Maximum | Foreign currency
OTHER CURRENT FINANCIAL ASSETS
Interest rate of time deposits with maturities greater than three months	1.64%	1.64%

TRADE AND OTHER RECEIVABLES (De

TRADE AND OTHER RECEIVABLES (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Trade and other receivables
Trade receivables		Rp 9,222	Rp 7,363
Other receivables		342	537
Total trade and other receivables	$ 705	9,564	7,900
Gross or Cost
Trade and other receivables
Trade receivables		13,553	10,353
Other receivables		346	542
Provision for impairment
Trade and other receivables
Trade receivables		(4,331)	(2,990)	Rp (3,048)
Other receivables		Rp (4)	Rp (5)

TRADE AND OTHER RECEIVABLES - B

TRADE AND OTHER RECEIVABLES - By debtor (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Trade and other receivables
Trade receivables	Rp 9,222	Rp 7,363
Third parties
Trade and other receivables
Trade receivables	7,358	5,875
Related parties
Trade and other receivables
Trade receivables	1,864	1,488
Gross or Cost
Trade and other receivables
Trade receivables	13,553	10,353
Gross or Cost | Third parties
Trade and other receivables
Trade receivables	10,806	8,377
Gross or Cost | Individual and business subscribers | Third parties
Trade and other receivables
Trade receivables	9,289	7,125
Gross or Cost | Overseas international carriers | Third parties
Trade and other receivables
Trade receivables	1,517	1,252
Gross or Cost | Related parties
Trade and other receivables
Trade receivables	2,747	1,976
Gross or Cost | State-owned enterprises
Trade and other receivables
Trade receivables	721	151
Gross or Cost | Government agencies
Trade and other receivables
Trade receivables	519	676
Gross or Cost | Indonusa
Trade and other receivables
Trade receivables	465	431
Gross or Cost | PT Indosat Tbk (“Indosat”)
Trade and other receivables
Trade receivables	372	370
Gross or Cost | Other related entities
Trade and other receivables
Trade receivables	670	348
Provision for impairment
Trade and other receivables
Trade receivables	(4,331)	(2,990)	Rp (3,048)
Provision for impairment | Third parties
Trade and other receivables
Trade receivables	(3,448)	(2,502)
Provision for impairment | Related parties
Trade and other receivables
Trade receivables	Rp (883)	Rp (488)

TRADE AND OTHER RECEIVABLES -96

TRADE AND OTHER RECEIVABLES - By age (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Trade and other receivables
Trade receivables	Rp 9,222	Rp 7,363
Third parties
Trade and other receivables
Trade receivables	7,358	5,875
Related parties
Trade and other receivables
Trade receivables	1,864	1,488
Financial assets past due but not impaired
Trade and other receivables
Trade receivables	3,354	3,005
Gross or Cost
Trade and other receivables
Trade receivables	13,553	10,353
Gross or Cost | Third parties
Trade and other receivables
Trade receivables	10,806	8,377
Gross or Cost | Related parties
Trade and other receivables
Trade receivables	2,747	1,976
Gross or Cost | Not past due
Trade and other receivables
Trade receivables	6,788	4,535
Gross or Cost | Up to 3 months
Trade and other receivables
Trade receivables	1,426	1,721
Gross or Cost | Up to 3 months | Third parties
Trade and other receivables
Trade receivables	6,493	5,191
Gross or Cost | Up to 3 months | Related parties
Trade and other receivables
Trade receivables	1,721	1,065
Gross or Cost | 3 to 6 months
Trade and other receivables
Trade receivables	788	697
Gross or Cost | 3 to 6 months | Third parties
Trade and other receivables
Trade receivables	681	597
Gross or Cost | 3 to 6 months | Related parties
Trade and other receivables
Trade receivables	107	100
Gross or Cost | More than 6 months
Trade and other receivables
Trade receivables	4,551	3,400
Gross or Cost | More than 6 months | Third parties
Trade and other receivables
Trade receivables	3,632	2,589
Gross or Cost | More than 6 months | Related parties
Trade and other receivables
Trade receivables	919	811
Provision for impairment
Trade and other receivables
Trade receivables	(4,331)	(2,990)	Rp (3,048)
Provision for impairment | Third parties
Trade and other receivables
Trade receivables	(3,448)	(2,502)
Provision for impairment | Related parties
Trade and other receivables
Trade receivables	(883)	(488)
Provision for impairment | Not past due
Trade and other receivables
Trade receivables	(920)	(177)
Provision for impairment | Up to 3 months
Trade and other receivables
Trade receivables	(281)	(401)
Provision for impairment | 3 to 6 months
Trade and other receivables
Trade receivables	(258)	(495)
Provision for impairment | More than 6 months
Trade and other receivables
Trade receivables	Rp (2,872)	Rp (1,917)

TRADE AND OTHER RECEIVABLES -97

TRADE AND OTHER RECEIVABLES - By currency (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Trade and other receivables
Trade receivables	Rp 9,222	Rp 7,363
Gross or Cost
Trade and other receivables
Trade receivables	13,553	10,353
Provision for impairment
Trade and other receivables
Trade receivables	(4,331)	(2,990)	Rp (3,048)
Related parties
Trade and other receivables
Trade receivables	1,864	1,488
Related parties | Gross or Cost
Trade and other receivables
Trade receivables	2,747	1,976
Related parties | Gross or Cost | Rupiah
Trade and other receivables
Trade receivables	2,706	1,976
Related parties | Gross or Cost | USD
Trade and other receivables
Trade receivables	41	0
Related parties | Gross or Cost | Others
Trade and other receivables
Trade receivables	0	0
Related parties | Provision for impairment
Trade and other receivables
Trade receivables	(883)	(488)
Third parties
Trade and other receivables
Trade receivables	7,358	5,875
Third parties | Gross or Cost
Trade and other receivables
Trade receivables	10,806	8,377
Third parties | Gross or Cost | Rupiah
Trade and other receivables
Trade receivables	9,781	6,889
Third parties | Gross or Cost | USD
Trade and other receivables
Trade receivables	968	1,437
Third parties | Gross or Cost | Australian dollar
Trade and other receivables
Trade receivables	19	40
Third parties | Gross or Cost | Others
Trade and other receivables
Trade receivables	38	11
Third parties | Provision for impairment
Trade and other receivables
Trade receivables	Rp (3,448)	Rp (2,502)

TRADE AND OTHER RECEIVABLES - C

TRADE AND OTHER RECEIVABLES - Changes in provision of impairment of receivables (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Provision of impairment
Beginning balance	Rp (7,363)
Provision recognized during the year (Note 27)	1,494	Rp 743	Rp 1,010
Ending balance	(9,222)	(7,363)
Provision for impairment
Provision of impairment
Beginning balance	2,990	3,048
Provision recognized during the year (Note 27)	1,494	743
Receivables written off	(153)	(801)
Ending balance	Rp 4,331	Rp 2,990	Rp 3,048

TRADE AND OTHER RECEIVABLES - P

TRADE AND OTHER RECEIVABLES - Pledge (Details) Rp in Billions	Dec. 31, 2017IDR (Rp)
Trade and other receivables, net
Trade and other receivables
Assets pledged as collateral	Rp 6,888

INVENTORIES - (Details)

INVENTORIES - (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
INVENTORIES
Total current inventories	$ 47	Rp 631	Rp 584
Gross or Cost
INVENTORIES
Components		447	299
SIM cards and blank prepaid vouchers		168	168
Others		69	164
Total current inventories		684	631
Provision for impairment
INVENTORIES
Components		(24)	(18)
SIM cards and blank prepaid vouchers		(29)	(29)
Others		0	0
Total current inventories		Rp (53)	Rp (47)	Rp (41)

INVENTORIES - Provision for obs

INVENTORIES - Provision for obsolescence (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Provision for obsolescence
Beginning balance		Rp (584)
Ending balance	$ (47)	(631)	Rp (584)
inventory recognized as expense		2,458	2,105	Rp 1,937
Inventories pledged as security for liabilities		231
Modules and components		143	199
Modules and components, insured amount		256	220
Provision for impairment
Provision for obsolescence
Beginning balance		47	41
Provision recognized during the year		6	11
Inventory written off			(5)
Ending balance		Rp 53	Rp 47	Rp 41

OTHER CURRENT ASSETS (Details)

OTHER CURRENT ASSETS (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
OTHER CURRENT ASSETS
Frequency license	Rp 3,760	Rp 3,056
Prepaid rental	1,349	1,234
Advances	1,156	394
Prepaid salaries	227	229
Advance to employee	35	32
Others	656	301
Total	Rp 7,183	Rp 5,246

LONG-TERM INVESTMENTS (Details)

LONG-TERM INVESTMENTS (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
LONG-TERM INVESTMENTS
Beginning balance		Rp 1,789	Rp 1,792
Additions (deductions)		18	(67)
Share of net profit (loss)	$ 6	61	88	Rp (2)
Dividend	(2)	(28)	(23)	(18)
Share of other comprehensive income		(1)	(1)
Ending balance		1,839	1,789	1,792
Beginning balance		58	15
Additions (deductions)		251	43
Ending balance		309	58	15
Beginning balance		1,847	1,807
Additions (Deductions)		269	(24)
Ending balance	$ 158	Rp 2,148	Rp 1,847	1,807
Tiphone
LONG-TERM INVESTMENTS
Percentage of ownership	24.00%	24.00%	24.43%
Beginning balance		Rp 1,488	Rp 1,404
Share of net profit (loss)		80	108
Dividend		(28)	(23)
Share of other comprehensive income		(1)	(1)
Ending balance		Rp 1,539	Rp 1,488	1,404
Indonusa
LONG-TERM INVESTMENTS
Percentage of ownership	20.00%	20.00%	20.00%
Beginning balance		Rp 221	Rp 221
Ending balance		Rp 221	Rp 221	221
Teltranet
LONG-TERM INVESTMENTS
Percentage of ownership	51.00%	51.00%	51.00%
Beginning balance		Rp 38	Rp 71
Share of net profit (loss)		(20)	(33)
Ending balance		Rp 18	Rp 38	71
Melon
LONG-TERM INVESTMENTS
Percentage of ownership			51.00%
Beginning balance			Rp 50
Additions (deductions)			(67)
Share of net profit (loss)			Rp 17
Ending balance				50
ILCS
LONG-TERM INVESTMENTS
Percentage of ownership	49.00%	49.00%	49.00%
Beginning balance		Rp 42	Rp 40
Share of net profit (loss)		1	2
Ending balance		Rp 43	42	40
GSN
LONG-TERM INVESTMENTS
Percentage of ownership	45.00%	45.00%
Additions (deductions)		Rp 14
Share of net profit (loss)		0
Ending balance		14
Others
LONG-TERM INVESTMENTS
Beginning balance			6
Additions (deductions)		4
Share of net profit (loss)		0	Rp (6)
Share of other comprehensive income		0
Ending balance		Rp 4		Rp 6
Minimum | Others
LONG-TERM INVESTMENTS
Percentage of ownership	25.00%	25.00%	25.00%
Maximum | Others
LONG-TERM INVESTMENTS
Percentage of ownership	49.00%	49.00%	49.00%

LONG-TERM INVESTMENTS - Stateme

LONG-TERM INVESTMENTS - Statements of financial position (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2017IDR (Rp)
Statements of financial position
Current assets	$ 3,506		Rp 47,701		Rp 47,561
Non-current assets	11,101		131,642		150,624
Current liabilities	(3,344)		(39,762)		(45,376)
Non-current liabilities	(3,021)		(34,305)		(40,978)
Statements of profit or loss and other comprehensive income
Operating expenses		Rp (84,354)	(77,161)	Rp (70,101)
PROFIT BEFORE INCOME TAX	3,144	42,628	38,166	31,293
Income tax benefit (expense)	(734)	(9,958)	(9,017)	(8,023)
PROFIT FOR THE YEAR	2,410	32,670	29,149	23,270
Other comprehensive income (loss)	(171)	(2,332)	(2,099)	493
NET COMPREHENSIVE INCOME FOR THE YEAR	$ 2,239	30,338	27,050	Rp 23,763
Tiphone
Statements of financial position
Current assets			7,709		8,084
Non-current assets			743		994
Current liabilities			(1,248)		(2,107)
Non-current liabilities			(3,762)		(3,255)
Equity (deficit)			3,442		3,716
Statements of profit or loss and other comprehensive income
Revenues		27,914	27,310
Operating expenses		(27,217)	(26,445)
Other income (expenses), net		(246)	(231)
PROFIT BEFORE INCOME TAX		451	634
Income tax benefit (expense)		(116)	(166)
PROFIT FOR THE YEAR		335	468
Other comprehensive income (loss)		(3)	(5)
NET COMPREHENSIVE INCOME FOR THE YEAR		332	463
Indonusa
Statements of financial position
Current assets			170		307
Non-current assets			444		415
Current liabilities			(532)		(877)
Non-current liabilities			(405)		(177)
Equity (deficit)			(323)		(332)
Statements of profit or loss and other comprehensive income
Revenues		692	605
Operating expenses		(333)	(583)
Other income (expenses), net		(364)	(17)
PROFIT BEFORE INCOME TAX		(5)	5
Income tax benefit (expense)			(33)
PROFIT FOR THE YEAR		(5)	(28)
Other comprehensive income (loss)			7
NET COMPREHENSIVE INCOME FOR THE YEAR		(5)	(21)
Teltranet
Statements of financial position
Current assets			66		174
Non-current assets			88		101
Current liabilities			(78)		(149)
Non-current liabilities			(2)		(90)
Equity (deficit)			74		36
Statements of profit or loss and other comprehensive income
Revenues		209	66
Operating expenses		(255)	(149)
Other income (expenses), net		(5)	(3)
PROFIT BEFORE INCOME TAX		(51)	(86)
Income tax benefit (expense)		13	21
PROFIT FOR THE YEAR		(38)	(65)
Other comprehensive income (loss)		0	0
NET COMPREHENSIVE INCOME FOR THE YEAR		(38)	(65)
ILCS
Statements of financial position
Current assets			131		145
Non-current assets			29		32
Current liabilities			(73)		(87)
Non-current liabilities			(1)		(2)
Equity (deficit)			86		88
Statements of profit or loss and other comprehensive income
Revenues		122	116
Operating expenses		(116)	(112)
Other income (expenses), net		(4)	0
PROFIT BEFORE INCOME TAX		2	4
Income tax benefit (expense)		1	0
PROFIT FOR THE YEAR		3	4
Other comprehensive income (loss)		0	0
NET COMPREHENSIVE INCOME FOR THE YEAR		3	4
GSN
Statements of financial position
Current assets					1
Non-current assets					185
Current liabilities					(27)
Non-current liabilities					(129)
Equity (deficit)					30
Statements of profit or loss and other comprehensive income
Revenues		0
Operating expenses		0
PROFIT BEFORE INCOME TAX		0
PROFIT FOR THE YEAR		0
NET COMPREHENSIVE INCOME FOR THE YEAR		0
Others
Statements of financial position
Current assets			170		190
Non-current assets			771		606
Current liabilities			(629)		(724)
Non-current liabilities			(1,212)		(1,882)
Equity (deficit)			(900)		Rp (1,810)
Statements of profit or loss and other comprehensive income
Revenues		106	139
Operating expenses		(287)	(264)
Other income (expenses), net		(19)	(88)
PROFIT BEFORE INCOME TAX		(200)	(213)
PROFIT FOR THE YEAR		(200)	(213)
NET COMPREHENSIVE INCOME FOR THE YEAR		Rp (200)	Rp (213)

LONG-TERM INVESTMENTS - Stat105

LONG-TERM INVESTMENTS - Statements of financial position - Other Information (Details) Rp / shares in Units, $ in Millions, Rp in Billions	Sep. 18, 2014IDR (Rp)	Apr. 29, 2014IDR (Rp)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)Rp / shares	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)Rp / shares	Dec. 31, 2015IDR (Rp)	Dec. 31, 2013	May 31, 2013Rp / shares
LONG-TERM INVESTMENTS
Price per share | Rp / shares									Rp 10,714
Assets				Rp 179,343	$ 14,607	Rp 198,185
Liabilities				(74,067)	$ (6,365)	(86,354)
Carrying amount of long-term investment				Rp 1,789		1,839	Rp 1,792
Indonusa
LONG-TERM INVESTMENTS
Percentage of ownership			15.67%
Indonusa
LONG-TERM INVESTMENTS
Increase of issued and fully paid capital		Rp 80
Metra | Indonusa
LONG-TERM INVESTMENTS
Percentage of ownership			4.33%
Melon
LONG-TERM INVESTMENTS
Percentage of ownership interest acquired				49.00%
Tiphone
LONG-TERM INVESTMENTS
Percentage of ownership			24.00%	24.43%
Purchase of interest in associates	Rp 1,395
Fair value of the investment				Rp 1,500		Rp 1,755
Price per share | Rp / shares				Rp 855		Rp 1,000
Assets				Rp 8,452		Rp 9,078
Liabilities				(5,010)		(5,362)
Equity (deficit)				3,442		3,716
Group’s proportionate share of net assets (24.43% in 2016 and 24.00% in 2017)				841		892
Goodwill				647		647
Carrying amount of long-term investment				Rp 1,488		1,539	1,404
Percentage of ownership interest acquired	25.00%
Indonusa
LONG-TERM INVESTMENTS
Percentage of ownership			20.00%	20.00%
Equity (deficit)				Rp (323)		(332)
Carrying amount of long-term investment				221		221	221
Percentage of ownership interest sold								80.00%
Others
LONG-TERM INVESTMENTS
Equity (deficit)				Rp (900)		(1,810)
Carrying amount of long-term investment						4	Rp 6
Unrecognized share of losses			Rp 56
Cumulative unrecognized share of losses						Rp 286

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		Rp 114,230	Rp 103,455
Ending balance	$ 9,572	129,872	114,230
Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		248,099	232,673
Business acquisition		732	116
Additions		33,154	29,199
Deductions		(9,673)	(13,074)
Reclassifications/Translations		(5,061)	(815)
Ending balance		267,251	248,099
Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		133,869	129,218
Additions		19,383	17,488
Deductions		(8,498)	(12,267)
Reclassifications/Translations		(7,375)	(570)
Ending balance		137,379	133,869
Land rights | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		1,417	1,270
Business acquisition		40	89
Additions		62	59
Deductions			(1)
Ending balance		1,519	1,417
Land rights | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		268	245
Additions		31	24
Deductions			0
Reclassifications/Translations			(1)
Ending balance		299	268
Buildings | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		7,837	6,033
Business acquisition		39	10
Additions		211	311
Deductions		(3)	(3)
Reclassifications/Translations		1,718	1,486
Ending balance		9,802	7,837
Buildings | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		2,435	2,141
Additions		407	290
Deductions			(2)
Reclassifications/Translations		38	6
Ending balance		2,880	2,435
Leasehold improvements | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		1,116	1,036
Additions		34	13
Deductions		(25)	(37)
Reclassifications/Translations		132	104
Ending balance		1,257	1,116
Leasehold improvements | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		692	623
Additions		149	106
Deductions		(23)	(37)
Reclassifications/Translations		5
Ending balance		823	692
Switching equipment | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		20,539	19,872
Business acquisition		69
Additions		556	218
Deductions		(977)	(160)
Reclassifications/Translations		(1,675)	609
Ending balance		18,512	20,539
Switching equipment | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		16,690	15,261
Additions		1,393	1,590
Deductions		(977)	(160)
Reclassifications/Translations		(2,511)	(1)
Ending balance		14,595	16,690
Telegraph, telex and data communication equipment | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		1,586	876
Additions			751
Deductions			(41)
Reclassifications/Translations		(3)
Ending balance		1,583	1,586
Telegraph, telex and data communication equipment | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		333	4
Additions		416	329
Reclassifications/Translations		53
Ending balance		802	333
Transmission installation and equipment | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		126,908	124,989
Additions		2,648	2,832
Deductions		(4,489)	(12,134)
Reclassifications/Translations		14,314	11,221
Ending balance		139,381	126,908
Transmission installation and equipment | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		64,365	65,399
Additions		11,213	10,499
Deductions		(3,642)	(11,501)
Reclassifications/Translations		(55)	(32)
Ending balance		71,881	64,365
Satellite, earth station and equipment | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		8,445	8,146
Business acquisition		573
Additions		1,233	80
Deductions		(2,202)
Reclassifications/Translations		1,251	219
Ending balance		9,300	8,445
Satellite, earth station and equipment | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		7,098	6,706
Additions		595	415
Deductions		(2,202)
Reclassifications/Translations		(1,157)	(23)
Ending balance		4,334	7,098
Cable network | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		44,990	38,086
Additions		5,715	6,746
Deductions		(694)	(302)
Reclassifications/Translations		(2,657)	460
Ending balance		47,354	44,990
Cable network | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		20,494	19,706
Additions		2,003	1,545
Deductions		(693)	(302)
Reclassifications/Translations		(3,752)	(455)
Ending balance		18,052	20,494
Power supply | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		15,237	13,912
Additions		222	286
Deductions		(456)	(77)
Reclassifications/Translations		1,491	1,116
Ending balance		16,494	15,237
Power supply | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		10,262	9,132
Additions		1,296	1,225
Deductions		(286)	(70)
Reclassifications/Translations		2	(25)
Ending balance		11,274	10,262
Data processing equipment | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		12,599	11,414
Business acquisition			12
Additions		715	395
Deductions		(603)	(138)
Reclassifications/Translations		666	916
Ending balance		13,377	12,599
Data processing equipment | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		9,512	8,556
Additions		1,401	1,114
Deductions		(582)	(118)
Reclassifications/Translations		(19)	(40)
Ending balance		10,312	9,512
Other telecommunication peripherals | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		702	634
Additions		966	73
Deductions		(7)
Reclassifications/Translations			(5)
Ending balance		1,661	702
Other telecommunication peripherals | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		462	386
Additions		149	77
Deductions		(7)
Reclassifications/Translations		(1)	(1)
Ending balance		603	462
Office equipment | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		1,529	1,135
Business acquisition		11	5
Additions		327	142
Deductions		(84)	(12)
Reclassifications/Translations		(146)	259
Ending balance		1,637	1,529
Office equipment | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		940	764
Additions		215	184
Deductions		(65)	(11)
Reclassifications/Translations		26	3
Ending balance		1,116	940
Vehicles | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		522	569
Additions		355	123
Deductions		(37)	(169)
Reclassifications/Translations			(1)
Ending balance		840	522
Vehicles | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		200	179
Additions		113	88
Deductions		(21)	(66)
Reclassifications/Translations			(1)
Ending balance		292	200
CPE assets | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		22	22
Ending balance		22	22
CPE assets | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		19	17
Additions		1	2
Ending balance		20	19
Other equipment | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		100	99
Additions			1
Reclassifications/Translations		(3)
Ending balance		97	100
Other equipment | Accumulated depreciation, amortization and impairment losses
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		99	99
Additions		1
Reclassifications/Translations		(4)
Ending balance		96	99
Property under construction | Gross or Cost
PROPERTY, PLANT AND EQUIPMENT, NET
Beginning balance		4,550	4,580
Additions		20,110	17,169
Deductions		(96)
Reclassifications/Translations		(20,149)	(17,199)
Ending balance		Rp 4,415	Rp 4,550

PROPERTY AND EQUIPMENT - Gain o

PROPERTY AND EQUIPMENT - Gain on disposal or sale of property and equipment (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
PROPERTY AND EQUIPMENT.
Proceeds from sale of property and equipment	Rp 1,367	Rp 765	Rp 733
Net book value	(1,009)	(152)	(8)
Gain on disposal or sale of property and equipment	Rp 358	Rp 613	Rp 725

PROPERTY AND EQUIPMENT - Cash g

PROPERTY AND EQUIPMENT - Cash generating units (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2014IDR (Rp)	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)
Cashgenerating units
Derecognized assets		Rp 114,230	Rp 103,455		$ 9,572	Rp 129,872
Gross or Cost
Cashgenerating units
Derecognized assets		248,099	232,673			267,251
Fixed wireless business
Cashgenerating units
Recoverable amount			549
Impairment loss				Rp 805
Discounted pre tax rate				13.50%
Technological and economic obsolescence rate				30.00%
Increase in technological and economic obsolescence rate				40.00%
Increase in impairment loss			Rp 70
Fixed wireless business | Gross or Cost
Cashgenerating units
Derecognized assets		5,203				Rp 3,193
Others
Cashgenerating units
Impairment loss	Rp 0	Rp 0

PROPERTY AND EQUIPMENT - Equipm

PROPERTY AND EQUIPMENT - Equipment units under modernization program (Details) RM in Millions, $ in Millions, $ in Millions, $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2017SGD ($)	Dec. 31, 2017HKD ($)	Dec. 31, 2017MYR (RM)	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)
Equipment units under modernization program
Proceeds from insurance claims	$ (11)	Rp (155)	Rp (60)	Rp (119)
Property and equipment			114,230	103,455						$ 9,572	Rp 129,872
Assets held for sale			3							1	10
Property and equipment excluding land rights insured amount							$ 211	$ 3	RM 37	$ 64	11,449
First loss basis											2,760
Pledged as collateral under lending agreements											9,721
Depreciated property and equipment still used in operations											Rp 53,407
Lease term	10 years	10 years
Property under construction
Equipment units under modernization program
Interest capitalized		Rp 328	444	328
Foreign exchange loss capitalized		0	0	0
Percentage of completion of property under construction							67.24%	67.24%	67.24%	67.24%	67.24%
Lost and broken equipment
Equipment units under modernization program
Proceeds from insurance claims		155	77	119
Property and equipment			19	Rp 35							Rp 7
Property and equipment excluding land rights
Equipment units under modernization program
Property and equipment											118,198
Telkom-1 Satellite
Equipment units under modernization program
Acquistion cost and accumulated depreciation											1,165
NSN OY and PT Huawei Tech Investment
Equipment units under modernization program
Assets held for sale											10
Ericsson AB and Huawei
Equipment units under modernization program
Property plant and equipment exchanged			636
Network Indonesia
Equipment units under modernization program
Property plant and equipment exchanged		816
Telkomsel
Equipment units under modernization program
Property and equipment											3,115
Depreciation expense		459
Telkomsel | Less than one year
Equipment units under modernization program
Increase (decrease) in profit and loss due to plant and equipment		47
Telkomsel | Buildings and Transmissions
Equipment units under modernization program
Reduction in depreciation expense		198
Telkomsel | Buildings and Transmissions | Less than one year
Equipment units under modernization program
Increase (decrease) in profit and loss due to plant and equipment		135
Telkomsel | Buildings
Equipment units under modernization program
Estimated useful lives of property and equipment					40 years	20 years
Telkomsel | Transmissions
Equipment units under modernization program
Estimated useful lives of property and equipment						10 years
Telkomsel | Copper cable network asset
Equipment units under modernization program
Property and equipment			3
Property plant and equipment exchanged		Rp 1
Telkomsel | Fiber optic network asset
Equipment units under modernization program
Property and equipment			Rp 801								Rp 506
Minimum | Property under construction
Equipment units under modernization program
Interest capitalized rate	8.15%	8.15%	10.20%	6.84%
Minimum | Buildings
Equipment units under modernization program
Estimated useful lives of property and equipment	15 years	15 years
Minimum | Satellite, earth station and equipment
Equipment units under modernization program
Estimated useful lives of property and equipment	3 years	3 years
Minimum | Telkomsel
Equipment units under modernization program
Estimated useful lives of property and equipment	10 years	10 years
Minimum | Telkomsel | Transmissions
Equipment units under modernization program
Estimated useful lives of property and equipment					15 years
Maximum | Property under construction
Equipment units under modernization program
Interest capitalized rate	11.00%	11.00%	11.00%	11.00%
Maximum | Buildings
Equipment units under modernization program
Estimated useful lives of property and equipment	40 years	40 years
Maximum | Satellite, earth station and equipment
Equipment units under modernization program
Estimated useful lives of property and equipment	20 years	20 years
Maximum | Telkomsel
Equipment units under modernization program
Estimated useful lives of property and equipment	45 years	45 years
Maximum | Telkomsel | Transmissions
Equipment units under modernization program
Estimated useful lives of property and equipment					20 years

PROPERTY AND EQUIPMENT - Future

PROPERTY AND EQUIPMENT - Future minimum lease payments required for assets under finance leases (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
Future minimum lease payments
Total minimum lease payments	Rp 4,685	Rp 5,160
Interest	(881)	(1,150)
Net present value of minimum lease payments	3,804	4,010
Current maturities (Note 16b)	(794)	(658)
Long-term portion (Note 17)	3,010	3,352
Less than one year
Future minimum lease payments
Total minimum lease payments	1,083	987
1-2 years
Future minimum lease payments
Total minimum lease payments	969	892
2-3 years
Future minimum lease payments
Total minimum lease payments	866	816
3-4 years
Future minimum lease payments
Total minimum lease payments	778	771
4-5 years
Future minimum lease payments
Total minimum lease payments	605	740
Thereafter
Future minimum lease payments
Total minimum lease payments	Rp 384
5-6 years
Future minimum lease payments
Total minimum lease payments		590
Later than six years
Future minimum lease payments
Total minimum lease payments		Rp 364

PROPERTY AND EQUIPMENT - Obliga

PROPERTY AND EQUIPMENT - Obligations under finance leases (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
Obligations under finance leases
Total	Rp 3,804	Rp 4,010
PT Tower Bersama Infrastructure Tbk
Obligations under finance leases
Total	1,293	1,465
PT Profesional Telekomunikasi Indonesia
Obligations under finance leases
Total	1,120	1,295
PT Solusi Tunas Pratama
Obligations under finance leases
Total	212	241
PT Mandiri Utama Finance
Obligations under finance leases
Total	198
PT Putra Arga Binangun
Obligations under finance leases
Total	189	217
PT Mitsubishi UFJ Lease and Finance Indonesia
Obligations under finance leases
Total	135	21
PT Bali Towerindo Sentra
Obligations under finance leases
Total	100	112
Others (each below Rp75 billion)
Obligations under finance leases
Total	Rp 557	Rp 659

OTHER NON-CURRENT ASSETS (Detai

OTHER NON-CURRENT ASSETS (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
OTHER NON-CURRENT ASSETS
Prepaid other taxes - net of current portion (Note 28)		Rp 3,075	Rp 2,164
Advances for purchases of property and equipment		2,869	5,432
Prepaid rental - net of current portion (Note 8)		2,688	2,471
Frequency license - net of current portion (Note 8)		2,019	320
Prepaid income taxes - net of current portion (Note 28)		763	492
Deferred charges		413	387
Security deposit		116	144
Others		327	98
Total	$ 904	Rp 12,270	Rp 11,508

OTHER NON-CURRENT ASSETS - Leas

OTHER NON-CURRENT ASSETS - Lease agreement and deferred charges (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Obligations under finance leases
Total amortization of deferred charges	Rp 46	Rp 40	Rp 46
Minimum
Obligations under finance leases
Remaining rental periods	1 year
Maximum
Obligations under finance leases
Remaining rental periods	40 years

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)Y	Dec. 31, 2016IDR (Rp)
Reconciliation of intangible assets
Beginning Balance		Rp 3,089
Ending Balance	$ 260	3,530	Rp 3,089
Fully amortised intangible assets still in use		3,847
Goodwill
Reconciliation of intangible assets
Beginning Balance		428
Ending Balance		659	428
Software
Reconciliation of intangible assets
Beginning Balance		2,446
Ending Balance		Rp 2,673	2,446
Software | Minimum
Reconciliation of intangible assets
Remaining amortization periods | Y		1
Software | Maximum
Reconciliation of intangible assets
Remaining amortization periods | Y		5
License
Reconciliation of intangible assets
Beginning Balance		Rp 19
Ending Balance		13	19
Other intangible assets
Reconciliation of intangible assets
Beginning Balance		196
Ending Balance		185	196
Gross or Cost
Reconciliation of intangible assets
Beginning Balance		8,353	7,251
Additions		1,313	961
Acquisition		236	127
Deductions		(136)	(2)
Reclassifications/translations		20	16
Ending Balance		9,786	8,353
Gross or Cost | Goodwill
Reconciliation of intangible assets
Beginning Balance		449	336
Acquisition		232	117
Deductions		(3)
Reclassifications/translations		2	(4)
Ending Balance		680	449
Gross or Cost | Software
Reconciliation of intangible assets
Beginning Balance		7,222	6,267
Additions		1,289	925
Acquisition		4	10
Deductions		(122)
Reclassifications/translations		(6)	20
Ending Balance		8,387	7,222
Gross or Cost | License
Reconciliation of intangible assets
Beginning Balance		75	68
Additions		3	9
Deductions			(2)
Reclassifications/translations		6
Ending Balance		84	75
Gross or Cost | Other intangible assets
Reconciliation of intangible assets
Beginning Balance		607	580
Additions		21	27
Deductions		(11)
Reclassifications/translations		18
Ending Balance		635	607
Accumulated depreciation, amortization and impairment losses
Reconciliation of intangible assets
Beginning Balance		(5,264)	(4,195)
Amortization		(1,094)	(1,068)
Deductions		106
Reclassifications/translations		(4)	(1)
Ending Balance		(6,256)	(5,264)
Accumulated depreciation, amortization and impairment losses | Goodwill
Reconciliation of intangible assets
Beginning Balance		(21)	(21)
Ending Balance		(21)	(21)
Accumulated depreciation, amortization and impairment losses | Software
Reconciliation of intangible assets
Beginning Balance		(4,776)	(3,748)
Amortization		(1,037)	(1,027)
Deductions		95
Reclassifications/translations		4	(1)
Ending Balance		(5,714)	(4,776)
Accumulated depreciation, amortization and impairment losses | License
Reconciliation of intangible assets
Beginning Balance		(56)	(49)
Amortization		(9)	(7)
Reclassifications/translations		(6)
Ending Balance		(71)	(56)
Accumulated depreciation, amortization and impairment losses | Other intangible assets
Reconciliation of intangible assets
Beginning Balance		(411)	(377)
Amortization		(48)	(34)
Deductions		11
Reclassifications/translations		(2)
Ending Balance		Rp (450)	Rp (411)

TRADE AND OTHER PAYABLES (Detai

TRADE AND OTHER PAYABLES (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
TRADE AND OTHER PAYABLES
Trade payables		Rp 15,574	Rp 13,518
Other payables		217	172
Total trade and other payables	$ 1,164	Rp 15,791	Rp 13,690

TRADE AND OTHER PAYABLES - Brea

TRADE AND OTHER PAYABLES - Breakdown of trade payables (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
TRADE AND OTHER PAYABLES
Radio frequency usage charges, concession fees and Universal Service Obligation (“USO”) charges	Rp 1,561	Rp 1,256
Purchases of equipment, materials and services	577	1,262
Payables to other telecommunication providers	322	324
Sub-total	2,460	2,842
Purchases of equipments, materials and services	11,659	9,395
Payables to other telecommunication providers	1,455	1,281
Sub-total	13,114	10,676
Total	Rp 15,574	Rp 13,518

TRADE AND OTHER PAYABLES - Trad

TRADE AND OTHER PAYABLES - Trade payables by currency (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
TRADE AND OTHER PAYABLES
Current trade payables	Rp 15,574	Rp 13,518
Rupiah
TRADE AND OTHER PAYABLES
Current trade payables	13,344	11,270
USD
TRADE AND OTHER PAYABLES
Current trade payables	2,167	2,196
Others
TRADE AND OTHER PAYABLES
Current trade payables	Rp 63	Rp 52

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
ACCRUED EXPENSES
Operation, maintenance and telecommunication services		Rp 7,093	Rp 6,165
General, administrative and marketing expenses		2,684	1,914
Salaries and benefits		2,664	2,993
Interest and bank charges		189	211
Total	$ 931	Rp 12,630	Rp 11,283

UNEARNED INCOME (Details)

UNEARNED INCOME (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
Current
Prepaid pulse reload vouchers		Rp 4,800	Rp 4,959
Telecommunication tower leases		300	199
Other telecommunications services		148	189
Others		179	216
Total	$ 400	5,427	5,563
Non-current
Indefeasible Right of Use		205	169
Other telecommunications services		319	256
Total	$ 39	Rp 524	Rp 425

SHORT-TERM BANK LOANS AND CU120

SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS
Short-term bank loans		Rp 2,289	Rp 911
Current maturities of long-term borrowings		5,209	4,521
Total current borrowings and current portion of non-current borrowings	$ 553	Rp 7,498	Rp 5,432

SHORT-TERM BANK LOANS AND CU121

SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS - Short-term bank loans (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
Borrowings and other credit facilities
Short-term bank loans - Related parties	Rp 1,297	Rp 143
Short-term bank loans - Third parties	992	768
Short-term bank loans	2,289	911
BNI
Borrowings and other credit facilities
Short-term bank loans - Related parties	1,252	143
Bank Mandiri
Borrowings and other credit facilities
Short-term bank loans - Related parties	45
PT Bank DBS Indonesia
Borrowings and other credit facilities
Short-term bank loans - Third parties	408	95
UOB
Borrowings and other credit facilities
Short-term bank loans - Third parties	400	269
Bank CIMB Niaga
Borrowings and other credit facilities
Short-term bank loans - Third parties	83	143
PT Bank Sumitomo Mitsui Indonesia ("Sumitomo")
Borrowings and other credit facilities
Short-term bank loans - Third parties		90
SCB
Borrowings and other credit facilities
Short-term bank loans - Third parties	80
Others
Borrowings and other credit facilities
Short-term bank loans - Third parties	Rp 21	Rp 171

SHORT-TERM BANK LOANS AND CU122

SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS - Other significant information (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)
BNI Maturing on November 28, 2018
Borrowings and other credit facilities
Automatic extension period for unsettled loan (in months)	12 months
USD | PT Bank Dbs Indonesia Maturing on July 31, 2018
Borrowings and other credit facilities
Total facility | $	$ 20
Interest rate (as a percent)	3.25%	3.25%
Rupiah | BNI Maturing on November 28, 2018
Borrowings and other credit facilities
Total facility		Rp 150
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	2.95%	2.95%
Rupiah | BNI Maturing on January 9, 2018
Borrowings and other credit facilities
Total facility		Rp 2,100
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	3.00%	3.00%
Rupiah | BNI Amended Loan Facility Maturing on January 9, 2018
Borrowings and other credit facilities
Total facility		Rp 125
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	3.00%	3.00%
Rupiah | BNI Maturing on May 14, 2018
Borrowings and other credit facilities
Total facility		Rp 250
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	3.00%	3.00%
Rupiah | BNI Maturing on June 6, 2018
Borrowings and other credit facilities
Total facility		Rp 150
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	3.00%	3.00%
Rupiah | BNI Maturing on August 31, 2018
Borrowings and other credit facilities
Total facility		Rp 161
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	3.15%	3.15%
Rupiah | BNI Maturing on June 30, 2018
Borrowings and other credit facilities
Total facility		Rp 70
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	3.15%	3.15%
Rupiah | BNI Maturing on November 8, 2018
Borrowings and other credit facilities
Interest rate (as a percent)	9.00%	9.00%
Rupiah | BNI Maturing on December 31, 2018
Borrowings and other credit facilities
Total facility		Rp 80
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	3.15%	3.15%
Rupiah | Bank Mandiri Maturing on September 11, 2018
Borrowings and other credit facilities
Total facility		Rp 55
Interest rate (as a percent)	9.00%	9.00%
Rupiah | UOB Maturing on December 19, 2018
Borrowings and other credit facilities
Total facility		Rp 400
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	2.25%	2.25%
Rupiah | PT Bank Dbs Indonesia Maturing on July 31, 2018
Borrowings and other credit facilities
Total facility		Rp 250
Interest rate (as a percent)	10.75%	10.75%
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	2.15%	2.15%
Rupiah | Bank CIMB Niaga Maturing on January 01, 2018
Borrowings and other credit facilities
Total facility		Rp 85
Rupiah | Sumitomo Maturing on January 27, 2018
Borrowings and other credit facilities
Total facility		Rp 300
Interest rate basis	1 month JIBOR
Interest rate adjustment (as a percent)	1.50%	1.50%
Rupiah | BNI maturing on October 31, 2017
Borrowings and other credit facilities
Total facility		Rp 50
Rupiah | Minimum | Bank CIMB Niaga Maturing on January 01, 2018
Borrowings and other credit facilities
Interest rate (as a percent)	10.90%	10.90%
Rupiah | Maximum | Bank CIMB Niaga Maturing on January 01, 2018
Borrowings and other credit facilities
Interest rate (as a percent)	11.50%	11.50%

SHORT-TERM BANK LOANS AND CU123

SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS - Current maturities of long-term borrowings (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
Borrowings and other credit facilities
Current maturities	Rp 5,209	Rp 4,521
Two-step loans
Borrowings and other credit facilities
Current maturities	206	225
Bonds and notes
Borrowings and other credit facilities
Current maturities		1
Bank loans
Borrowings and other credit facilities
Current maturities	4,110	3,637
Other borrowings
Borrowings and other credit facilities
Current maturities	99
Obligations under finance leases
Borrowings and other credit facilities
Current maturities	Rp 794	Rp 658

LONG-TERM LOANS AND OTHER BO124

LONG-TERM LOANS AND OTHER BORROWINGS (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
Borrowings and other credit facilities
Long-term loans and other borrowings	$ 2,062	Rp 27,974	Rp 26,367
Two-step loans
Borrowings and other credit facilities
Long-term loans and other borrowings		892	1,067
Bonds and notes
Borrowings and other credit facilities
Long-term loans and other borrowings		8,982	9,322
Bank loans
Borrowings and other credit facilities
Long-term loans and other borrowings		13,894	11,929
Other borrowings
Borrowings and other credit facilities
Long-term loans and other borrowings		1,196	697
Obligations under finance leases
Borrowings and other credit facilities
Long-term loans and other borrowings		Rp 3,010	Rp 3,352

LONG-TERM LOANS AND OTHER BO125

LONG-TERM LOANS AND OTHER BORROWINGS - Principal payments (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
Borrowings and other credit facilities
Long-term loans and other borrowings	$ 2,062	Rp 27,974	Rp 26,367
1-2 years
Borrowings and other credit facilities
Long-term loans and other borrowings		5,268
2-3 years
Borrowings and other credit facilities
Long-term loans and other borrowings		6,430
3-4 years
Borrowings and other credit facilities
Long-term loans and other borrowings		3,260
4-5 years
Borrowings and other credit facilities
Long-term loans and other borrowings		4,821
Thereafter
Borrowings and other credit facilities
Long-term loans and other borrowings		8,195
Two-step loans
Borrowings and other credit facilities
Long-term loans and other borrowings		892	1,067
Two-step loans | 1-2 years
Borrowings and other credit facilities
Long-term loans and other borrowings		187
Two-step loans | 2-3 years
Borrowings and other credit facilities
Long-term loans and other borrowings		187
Two-step loans | 3-4 years
Borrowings and other credit facilities
Long-term loans and other borrowings		171
Two-step loans | 4-5 years
Borrowings and other credit facilities
Long-term loans and other borrowings		135
Two-step loans | Thereafter
Borrowings and other credit facilities
Long-term loans and other borrowings		212
Bonds and notes
Borrowings and other credit facilities
Long-term loans and other borrowings		8,982	9,322
Bonds and notes | 2-3 years
Borrowings and other credit facilities
Long-term loans and other borrowings		1,995
Bonds and notes | 4-5 years
Borrowings and other credit facilities
Long-term loans and other borrowings		2,196
Bonds and notes | Thereafter
Borrowings and other credit facilities
Long-term loans and other borrowings		4,791
Bank loans
Borrowings and other credit facilities
Long-term loans and other borrowings		13,894	11,929
Bank loans | 1-2 years
Borrowings and other credit facilities
Long-term loans and other borrowings		4,138
Bank loans | 2-3 years
Borrowings and other credit facilities
Long-term loans and other borrowings		3,350
Bank loans | 3-4 years
Borrowings and other credit facilities
Long-term loans and other borrowings		2,222
Bank loans | 4-5 years
Borrowings and other credit facilities
Long-term loans and other borrowings		1,743
Bank loans | Thereafter
Borrowings and other credit facilities
Long-term loans and other borrowings		2,441
Other borrowings
Borrowings and other credit facilities
Long-term loans and other borrowings		1,196	697
Other borrowings | 1-2 years
Borrowings and other credit facilities
Long-term loans and other borrowings		199
Other borrowings | 2-3 years
Borrowings and other credit facilities
Long-term loans and other borrowings		199
Other borrowings | 3-4 years
Borrowings and other credit facilities
Long-term loans and other borrowings		199
Other borrowings | 4-5 years
Borrowings and other credit facilities
Long-term loans and other borrowings		199
Other borrowings | Thereafter
Borrowings and other credit facilities
Long-term loans and other borrowings		400
Obligations under finance leases
Borrowings and other credit facilities
Long-term loans and other borrowings		3,010	Rp 3,352
Obligations under finance leases | 1-2 years
Borrowings and other credit facilities
Long-term loans and other borrowings		744
Obligations under finance leases | 2-3 years
Borrowings and other credit facilities
Long-term loans and other borrowings		699
Obligations under finance leases | 3-4 years
Borrowings and other credit facilities
Long-term loans and other borrowings		668
Obligations under finance leases | 4-5 years
Borrowings and other credit facilities
Long-term loans and other borrowings		548
Obligations under finance leases | Thereafter
Borrowings and other credit facilities
Long-term loans and other borrowings		Rp 351

LONG-TERM LOANS AND OTHER BO126

LONG-TERM LOANS AND OTHER BORROWINGS - Two-step loans (Details) ¥ in Millions, $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017JPY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016JPY (¥)	Dec. 31, 2016USD ($)	Dec. 31, 2016IDR (Rp)
Borrowings and other credit facilities
Current maturities			Rp (5,209)			Rp (4,521)
Long-term portion		$ 2,062	27,974			26,367
Two-step loans
Borrowings and other credit facilities
Total loans and other borrowings			1,098			1,292
Current maturities			(206)			(225)
Long-term portion			892			1,067
Projected net revenue to projected debt service ratio	1.2
Internal financing exceeding annual average capital expenditure	20.00%
Yen | Two-step loans
Borrowings and other credit facilities
Total loans and other borrowings	¥ 5,375		Rp 648	¥ 6,143		707
Interest rate (as a percent)	2.95%	2.95%	2.95%
USD | Two-step loans
Borrowings and other credit facilities
Total loans and other borrowings		$ 17	Rp 237		$ 22	295
Interest rate (as a percent)	3.85%	3.85%	3.85%
Rupiah | Two-step loans
Borrowings and other credit facilities
Total loans and other borrowings			Rp 213			Rp 290
Interest rate (as a percent)	8.25%	8.25%	8.25%

LONG-TERM LOANS AND OTHER BO127

LONG-TERM LOANS AND OTHER BORROWINGS - Bonds and Notes (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016USD ($)	Dec. 31, 2016IDR (Rp)
Borrowings and other credit facilities
Current maturities		Rp (5,209)		Rp (4,521)
Long-term portion	$ 2,062	27,974		26,367
Bonds and notes
Borrowings and other credit facilities
Total loans and other borrowings		8,995		9,336
Unamortized debt issuance cost		(13)		(13)
Total		8,982		9,323
Current maturities				(1)
Long-term portion		8,982		9,322
2010 - Series B Bonds
Borrowings and other credit facilities
Total loans and other borrowings		1,995
2015 - Series A Bonds
Borrowings and other credit facilities
Total loans and other borrowings		2,200
2015 - Series B Bonds
Borrowings and other credit facilities
Total loans and other borrowings		2,100
2015 - Series C Bonds
Borrowings and other credit facilities
Total loans and other borrowings		1,200
2015 - Series D Bonds
Borrowings and other credit facilities
Total loans and other borrowings		1,500
MTN - GSD - Series A
Borrowings and other credit facilities
Total loans and other borrowings		220
MTN - GSD - Series B
Borrowings and other credit facilities
Total loans and other borrowings		120
Promissory notes - PT ZTE Indonesia
Borrowings and other credit facilities
Total loans and other borrowings | $	$ 100
Rupiah | 2010 - Series B Bonds
Borrowings and other credit facilities
Total loans and other borrowings		1,995		1,995
Rupiah | 2015 - Series A Bonds
Borrowings and other credit facilities
Total loans and other borrowings		2,200		2,200
Rupiah | 2015 - Series B Bonds
Borrowings and other credit facilities
Total loans and other borrowings		2,100		2,100
Rupiah | 2015 - Series C Bonds
Borrowings and other credit facilities
Total loans and other borrowings		1,200		1,200
Rupiah | 2015 - Series D Bonds
Borrowings and other credit facilities
Total loans and other borrowings		Rp 1,500		1,500
Rupiah | MTN - GSD - Series A
Borrowings and other credit facilities
Total loans and other borrowings				220
Rupiah | MTN - GSD - Series B
Borrowings and other credit facilities
Total loans and other borrowings				120
USD | Promissory notes - PT ZTE Indonesia
Borrowings and other credit facilities
Total loans and other borrowings			$ 0	Rp 1

LONG-TERM LOANS AND OTHER BO128

LONG-TERM LOANS AND OTHER BORROWINGS - Bonds (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Bonds and notes
Borrowings and other credit facilities
Total loans and other borrowings	Rp 8,995	Rp 9,336
2010 - Series B Bonds
Borrowings and other credit facilities
Total loans and other borrowings	Rp 1,995
Interest rate (as a percent)	10.20%
Maximum debt to equity ratio	2
Minimum EBITDA to finance costs ratio	5
Minimum debt service coverage	125.00%
2015 Bonds
Borrowings and other credit facilities
Total loans and other borrowings	Rp 7,000
Maximum debt to equity ratio	2
Minimum EBITDA to finance costs ratio	4
Minimum debt service coverage	125.00%
2015 - Series A Bonds
Borrowings and other credit facilities
Total loans and other borrowings	Rp 2,200
Interest rate (as a percent)	9.93%
2015 - Series B Bonds
Borrowings and other credit facilities
Total loans and other borrowings	Rp 2,100
Interest rate (as a percent)	10.25%
2015 - Series C Bonds
Borrowings and other credit facilities
Total loans and other borrowings	Rp 1,200
Interest rate (as a percent)	10.60%
2015 - Series D Bonds
Borrowings and other credit facilities
Total loans and other borrowings	Rp 1,500
Interest rate (as a percent)	11.00%

LONG-TERM LOANS AND OTHER BO129

LONG-TERM LOANS AND OTHER BORROWINGS - MTN (Details) Rp in Billions	Dec. 31, 2017IDR (Rp)
MTN - GSD
Borrowings and other credit facilities
Total loans and other borrowings	Rp 340
MTN - GSD - Series A
Borrowings and other credit facilities
Total loans and other borrowings	Rp 220
Interest rate (as a percent)	11.00%
MTN - GSD - Series B
Borrowings and other credit facilities
Total loans and other borrowings	Rp 120
Interest rate (as a percent)	11.00%
Maximum | MTN - GSD - Series A
Borrowings and other credit facilities
Total loans and other borrowings	Rp 500

LONG-TERM LOANS AND OTHER BO130

LONG-TERM LOANS AND OTHER BORROWINGS - Promissory notes (Details) $ in Billions	12 Months Ended
	Dec. 31, 2017USD ($)
Promissory notes - ZTE and PT Huawei
Borrowings and other credit facilities
Percentage of Hand-over Report projects	85.00%
Promissory notes - PT Huawei
Borrowings and other credit facilities
Total loans and other borrowings	$ 0.2
Interest rate basis	6 months LIBOR
Interest rate adjustment (as a percent)	1.50%
Promissory notes - PT ZTE Indonesia
Borrowings and other credit facilities
Total loans and other borrowings	$ 0.1
Interest rate basis	6 months LIBOR
Interest rate adjustment (as a percent)	1.50%

LONG-TERM LOANS AND OTHER BO131

LONG-TERM LOANS AND OTHER BORROWINGS - Bank loans (Details) RM in Millions, $ in Millions, Rp in Billions	Dec. 31, 2017MYR (RM)	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016USD ($)	Dec. 31, 2016IDR (Rp)
Borrowings and other credit facilities
Current maturities			Rp (5,209)		Rp (4,521)
Long-term portion		$ 2,062	27,974		26,367
Bank loans
Borrowings and other credit facilities
Total loans and other borrowings			18,044		15,617
Unamortized debt issuance cost			(40)		(51)
Total			18,004		15,566
Current maturities			(4,110)		(3,637)
Long-term portion			13,894		11,929
Bank loans | Third parties
Borrowings and other credit facilities
Total loans and other borrowings			10,149		9,292
Bank loans | Syndication of banks | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			2,250		3,650
Bank loans | The Bank of Tokyo-Mitsubishi-UFJ, Ltd. | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			1,944		2,361
Bank loans | Bank CIMB Niaga | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			1,726		1,162
Bank loans | PT Bank Central Asia Tbk ("BCA") | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			1,100
Bank loans | PT Bank Sumitomo Mitsui Indonesia ("Sumitomo") | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			804		647
Bank loans | United Overseas Bank Limited ("UOB Singapore") | USD
Borrowings and other credit facilities
Total loans and other borrowings		49	664	$ 36	484
Bank loans | UOB | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			500		500
Bank loans | PT Bank ANZ Indonesia | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			440		240
Bank loans | PT Bank ICBC Indonesia ("ICBC") | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			249
Bank loans | PT Bank DBS Indonesia | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			144
Bank loans | Japan Bank for International Cooperation ("JBIC") | USD
Borrowings and other credit facilities
Total loans and other borrowings		$ 9	128	$ 16	211
Bank loans | Exim Bank of Malaysia Berhad | Malaysian ringgits
Borrowings and other credit facilities
Total loans and other borrowings	RM 37		124
Bank loans | Others | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			26		37
Bank loans | Others | Malaysian ringgits
Borrowings and other credit facilities
Total loans and other borrowings	RM 15		50
Bank loans | Related parties
Borrowings and other credit facilities
Total loans and other borrowings			7,895		6,325
Bank loans | BNI | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			4,603		3,222
Bank loans | BRI | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			2,166		1,871
Bank loans | Bank Mandiri | Rupiah
Borrowings and other credit facilities
Total loans and other borrowings			Rp 1,126		Rp 1,232

LONG-TERM LOANS AND OTHER BO132

LONG-TERM LOANS AND OTHER BORROWINGS - Other significant information relating to bank loans (Details) Rp in Millions, RM in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2017MYR (RM)	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Mar. 30, 2017IDR (Rp)	Mar. 24, 2017IDR (Rp)	Mar. 13, 2015IDR (Rp)
Borrowings and other credit facilities
Drawn down	$ 897	Rp 12,169,000	Rp 7,479,000	Rp 20,561,000
BNI - March 13, 2013 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 2,100,000
Current period payment							Rp 116,000
Interest rate basis	1 month JIBOR	1 month JIBOR
Interest rate adjustment (as a percent)					3.00%	3.00%	3.00%
BNI - November 20, 2013 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 1,500,000
Current period payment							Rp 375,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.00%	2.00%	2.00%
BNI - January 10, 2014 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 247,000
Current period payment							Rp 41,000
Interest rate basis	1 month JIBOR	1 month JIBOR
Interest rate adjustment (as a percent)					3.00%	3.00%	3.00%
BNI - November 3, 2014 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 1,050,000
Current period payment							Rp 186,000
Interest rate basis	1 month JIBOR	1 month JIBOR
Interest rate adjustment (as a percent)					3.35%	3.35%	3.35%
BNI - June 10, 2015 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 44,000
Current period payment							Rp 15,000
Interest rate basis	1 month JIBOR	1 month JIBOR
Interest rate adjustment (as a percent)					2.95%	2.95%	2.95%
BNI - October 12, 2015 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 1,400,000
Current period payment							Rp 350,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.50%	2.50%	2.50%
BNI - March 24, 2017
Borrowings and other credit facilities
Total facility									Rp 1,500,000
Unused facility							Rp 200,000
BNI - March 24 2017 - Bank loan I | Rupiah
Borrowings and other credit facilities
Total facility							Rp 1,005,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.85%	1.85%	1.85%
BNI - March 24 2017 - Bank loan II | Rupiah
Borrowings and other credit facilities
Total facility							Rp 150,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.85%	1.85%	1.85%
BNI - March 24 2017 - Bank loan III | Rupiah
Borrowings and other credit facilities
Total facility							Rp 650,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.85%	1.85%	1.85%
BNI - November 13 2017 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 400,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.50%	2.50%	2.50%
BRI - October 30, 2013 - Bank loan I | Rupiah
Borrowings and other credit facilities
Total facility							Rp 70,000
Current period payment							Rp 10,000
Interest rate (as a percent)					10.00%	10.00%	10.00%
BRI - October 30, 2013 - Bank loan II | Rupiah
Borrowings and other credit facilities
Total facility							Rp 34,000
Current period payment							Rp 5,000
Interest rate (as a percent)					10.00%	10.00%	10.00%
BRI - November 20, 2013 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 1,500,000
Current period payment							Rp 375,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.65%	2.65%	2.65%
BRI - December 18, 2015 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 800,000
Current period payment							Rp 75,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.70%	2.70%	2.70%
BRI - March 24, 2017
Borrowings and other credit facilities
Total facility									1,000,000
BRI - March 24 2017 - Bank loan I | Rupiah
Borrowings and other credit facilities
Total facility							Rp 500,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.85%	1.85%	1.85%
BRI - March 24 2017 - Bank loan II | Rupiah
Borrowings and other credit facilities
Total facility							Rp 500,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.85%	1.85%	1.85%
Bank Mandiri - November 20, 2013 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 1,500,000
Current period payment							375,000
Bank Mandiri - September 27, 2016 | Rupiah
Borrowings and other credit facilities
Total facility							70,000
Current period payment							Rp 9,000
Interest rate (as a percent)					9.50%	9.50%	9.50%
Bank Mandiri - March 24, 2017
Borrowings and other credit facilities
Total facility									Rp 1,500,000
Unused facility							Rp 810,000
Bank Mandiri - March 24 2017 - Bank loan I | Rupiah
Borrowings and other credit facilities
Total facility							500,000
Bank Mandiri - March 24 2017 - Bank loan II | Rupiah
Borrowings and other credit facilities
Total facility							195,000
Syndication of banks - March 13, 2015
Borrowings and other credit facilities
Total facility										Rp 3,000,000
Syndication of banks - March 13, 2015 (The Company) | Rupiah
Borrowings and other credit facilities
Total facility							2,900,000
Current period payment							483,000
Syndication of banks - March 13, 2015 (GSD) | Rupiah
Borrowings and other credit facilities
Total facility							100,000
Current period payment							17,000
The Bank of Tokyo - Mitsubishi UFJ, Ltd - October 9, 2014 | Rupiah
Borrowings and other credit facilities
Total facility							600,000
Current period payment							160,000
The Bank of Tokyo - Mitsubishi UFJ, Ltd - March 13, 2015 (Metra) | Rupiah
Borrowings and other credit facilities
Total facility							400,000
Current period payment							68,000
The Bank of Tokyo - Mitsubishi UFJ, Ltd - March 13, 2015 (Infomedia) | Rupiah
Borrowings and other credit facilities
Total facility							250,000
Current period payment							28,000
The Bank of Tokyo - Mitsubishi UFJ, Ltd - March 13, 2015 (Dayamitra)
Borrowings and other credit facilities
Total facility										750,000
Unused facility							82,500
The Bank of Tokyo - Mitsubishi UFJ, Ltd - March 13, 2015 (Dayamitra) | Rupiah
Borrowings and other credit facilities
Total facility							100,000
Current period payment							17,000
The Bank of Tokyo - Mitsubishi UFJ, Ltd - November 2, 2015 | Rupiah
Borrowings and other credit facilities
Total facility							400,000
Current period payment							80,000
The Bank of Tokyo - Mitsubishi UFJ, Ltd - October 3, 2016 | Rupiah
Borrowings and other credit facilities
Total facility							500,000
The Bank of Tokyo - Mitsubishi UFJ, Ltd - March 30, 2017
Borrowings and other credit facilities
Total facility								Rp 800,000
Unused facility							529,000
The Bank of Tokyo - Mitsubishi UFJ, Ltd - March 30 2017 - Bank loan I | Rupiah
Borrowings and other credit facilities
Total facility							97,500
The Bank of Tokyo - Mitsubishi UFJ, Ltd - March 30 2017 - Bank loan II | Rupiah
Borrowings and other credit facilities
Total facility							202,500
The Bank of Tokyo - Mitsubishi UFJ, Ltd - March 30 2017 - Bank loan III | Rupiah
Borrowings and other credit facilities
Total facility							100,000
Bank CIMB Niaga - March 31, 2011 - Bank loan I | Rupiah
Borrowings and other credit facilities
Total facility							24,000
Current period payment							Rp 3,000
Interest rate (as a percent)					9.75%	9.75%	9.75%
Bank CIMB Niaga - March 31, 2011 - Bank loan II | Rupiah
Borrowings and other credit facilities
Total facility							Rp 13,000
Current period payment							Rp 2,000
Interest rate (as a percent)					9.75%	9.75%	9.75%
Bank CIMB Niaga - September 9, 2011 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 41,000
Current period payment							Rp 4,000
Interest rate (as a percent)					9.75%	9.75%	9.75%
Bank CIMB Niaga - September 20, 2012 - Bank loan I | Rupiah
Borrowings and other credit facilities
Total facility							Rp 1,200,000
Current period payment							Rp 13,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					3.45%	3.45%	3.45%
Bank CIMB Niaga - September 20, 2012 - Bank loan II | Rupiah
Borrowings and other credit facilities
Total facility							Rp 118,000
Current period payment							Rp 1,000
Interest rate (as a percent)					9.00%	9.00%	9.00%
Bank CIMB Niaga - September 20, 2012 - Bank loan III | Rupiah
Borrowings and other credit facilities
Total facility							Rp 100,000
Current period payment							Rp 1,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					3.45%	3.45%	3.45%
Bank CIMB Niaga - March 30, 2017
Borrowings and other credit facilities
Total facility								495,000
Unused facility							Rp 195,000
Bank CIMB Niaga - March 30 2017 - Bank loan I | Rupiah
Borrowings and other credit facilities
Total facility							Rp 200,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.50%	1.50%	1.50%
Bank CIMB Niaga - March 30 2017 - Bank loan II | Rupiah
Borrowings and other credit facilities
Total facility							Rp 295,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.50%	1.50%	1.50%
Bank BCA Tbk - March 30 2017
Borrowings and other credit facilities
Total facility								850,000
Unused facility							Rp 750,000
Bank BCA Tbk - March 30 2017 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 170,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.50%	1.50%	1.50%
Bank BCA Tbk - May 5 2017 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 3,000,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.00%	1.00%	1.00%
PT Bank Sumitomo Mitsui Indonesia - March 13, 2015
Borrowings and other credit facilities
Total facility										750,000
Unused facility							Rp 82,500
PT Bank Sumitomo Mitsui Indonesia - March 13, 2015 (Metra) | Rupiah
Borrowings and other credit facilities
Total facility							400,000
Current period payment							Rp 68,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.15%	2.15%	2.15%
PT Bank Sumitomo Mitsui Indonesia - March 13, 2015 (Infomedia) | Rupiah
Borrowings and other credit facilities
Total facility							Rp 250,000
Current period payment							Rp 28,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.15%	2.15%	2.15%
PT Bank Sumitomo Mitsui Indonesia - March 13, 2015 (Dayamitra) | Rupiah
Borrowings and other credit facilities
Total facility							Rp 100,000
Current period payment							Rp 17,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.15%	2.15%	2.15%
PT Bank Sumitomo Mitsui Indonesia - March 30, 2017
Borrowings and other credit facilities
Total facility								800,000
Unused facility							Rp 529,000
PT Bank Sumitomo Mitsui Indonesia - March 30 2017 - Bank loan I | Rupiah
Borrowings and other credit facilities
Total facility							Rp 97,500
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.50%	1.50%	1.50%
PT Bank Sumitomo Mitsui Indonesia - March 30 2017 - Bank loan II | Rupiah
Borrowings and other credit facilities
Total facility							Rp 202,500
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.50%	1.50%	1.50%
PT Bank Sumitomo Mitsui Indonesia - March 30 2017 - Bank loan III | Rupiah
Borrowings and other credit facilities
Total facility							Rp 100,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.50%	1.50%	1.50%
United Overseas Bank Limited ("UOB Singapore") | USD
Borrowings and other credit facilities
Total facility							Rp 60
Interest rate basis	3 months LIBOR	3 months LIBOR
Interest rate adjustment (as a percent)					1.50%	1.50%	1.50%
UOB | Rupiah
Borrowings and other credit facilities
Total facility							Rp 500,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.20%	2.20%	2.20%
Bank ANZ Indonesia - March 13, 2015
Borrowings and other credit facilities
Total facility										Rp 500,000
Unused facility							Rp 60,000
Bank ANZ Indonesia - March 13, 2015 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 500,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.00%	2.00%	2.00%
Bank ANZ Indonesia - March 13 2017
Borrowings and other credit facilities
Drawn down		Rp 200,000
Bank ANZ Indonesia - March 13 2017 | Rupiah
Borrowings and other credit facilities
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.00%	2.00%	2.00%
Bank ANZ Indonesia - March 13 2017 | USD
Borrowings and other credit facilities
Total facility							Rp 500,000
Bank ICBC - April 5 2017 | Rupiah
Borrowings and other credit facilities
Total facility							272,000
Current period payment							Rp 23,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					2.36%	2.36%	2.36%
PT Bank DBS Indonesia December 23 2016 | Rupiah
Borrowings and other credit facilities
Total facility							Rp 6,000
Current period payment							Rp 1,000
Interest rate (as a percent)					13.00%	13.00%	13.00%
PT Bank DBS Indonesia - March 30, 2017
Borrowings and other credit facilities
Total facility								Rp 900,000
Unused facility							Rp 759,000
PT Bank DBS Indonesia March 30 2017 - Bank loan I | Rupiah
Borrowings and other credit facilities
Total facility							Rp 100,000
Interest rate basis	3 months JIBOR	3 months JIBOR
Interest rate adjustment (as a percent)					1.50%	1.50%	1.50%
PT Bank DBS Indonesia March 30 2017 - Bank loan II | Rupiah
Borrowings and other credit facilities
Total facility							Rp 130,000
Interest rate (as a percent)					7.50%	7.50%	7.50%
Exim Bank of Malaysia Berhad - March 23 2016 | Malaysian ringgits
Borrowings and other credit facilities
Total facility | RM					RM 60
Current period payment | RM					RM 10
Interest rate basis	ECOF	ECOF
Interest rate adjustment (as a percent)					1.89%	1.89%	1.89%
Japan Bank for International Cooperation ("JBIC") | USD
Borrowings and other credit facilities
Total facility | $						$ 30
Current period payment | $						$ 6
Interest rate (as a percent)					2.18%	2.18%	2.18%
Interest rate basis	6 months LIBOR	6 months LIBOR
Interest rate adjustment (as a percent)					1.20%	1.20%	1.20%
JBIC - Facility A
Borrowings and other credit facilities
Total facility | $						$ 18.8
JBIC - Facility B
Borrowings and other credit facilities
Total facility | $						$ 12.5

LONG-TERM LOANS AND OTHER BO133

LONG-TERM LOANS AND OTHER BORROWINGS - Other borrowings (Details) Rp in Billions	12 Months Ended
	Dec. 31, 2017IDR (Rp)
Other borrowings
Borrowings and other credit facilities
Maximum debt to equity ratio	5
Net debt to EBITDA ratio	4.00%
Minimum debt service coverage	100.00%
Rupiah | Sarana Multi Infrastruktur October 12 2016
Borrowings and other credit facilities
Total loans and other borrowings	Rp 700
Interest rate basis	3 months JIBOR
Interest rate adjustment (as a percent)	2.20%
Rupiah | Sarana Multi Infrastruktur March 29 2017
Borrowings and other credit facilities
Total loans and other borrowings	Rp 600
Interest rate basis	3 months JIBOR
Interest rate adjustment (as a percent)	2.20%

NON-CONTROLLING INTERESTS (Deta

NON-CONTROLLING INTERESTS (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2017IDR (Rp)
Noncontrolling Interests
Non-controlling interests in net assets of subsidiaries	$ 1,427		Rp 21,113		Rp 19,364
Non-controlling interests	$ 769	Rp 10,411	9,738	Rp 7,760
Total non-controlling interest in subsidiaries
Noncontrolling Interests
Non-controlling interests in net assets of subsidiaries			21,113		19,364
Non-controlling interests		10,550	9,816	7,819
Telkomsel
Noncontrolling Interests
Non-controlling interests in net assets of subsidiaries			20,731		18,891
Non-controlling interests		10,632	9,863	7,820
GSD
Noncontrolling Interests
Non-controlling interests in net assets of subsidiaries			141		186
Non-controlling interests		(5)	(5)	7
Metra
Noncontrolling Interests
Non-controlling interests in net assets of subsidiaries			208		115
Non-controlling interests		(83)	(39)	(6)
TII
Noncontrolling Interests
Non-controlling interests in net assets of subsidiaries			33		Rp 172
Non-controlling interests		Rp 6	Rp (3)	Rp (2)

NON-CONTROLLING INTERESTS - Mat

NON-CONTROLLING INTERESTS - Material Partly-owned Subsidiary (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Telkomsel
Noncontrolling Interests
Ownership interest	35.00%	35.00%

NON-CONTROLLING INTERESTS - Sum

NON-CONTROLLING INTERESTS - Summarized Statements of Financial Position (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2014IDR (Rp)
Noncontrolling Interests
Current assets	$ 3,506	Rp 47,561	Rp 47,701
Non-current assets	11,101	150,624	131,642
Current liabilities	(3,344)	(45,376)	(39,762)
Non-current liabilities	(3,021)	(40,978)	(34,305)
TOTAL EQUITY	8,242	111,831	105,276	Rp 93,183	Rp 85,932
Equity holders of parent company	6,815	92,467	84,163
Non-controlling Interests	$ 1,427	19,364	21,113
Telkomsel
Noncontrolling Interests
Current assets		21,098	28,818
Non-current assets		64,499	60,827
Current liabilities		(23,031)	(21,891)
Non-current liabilities		(8,587)	(8,520)
TOTAL EQUITY		53,979	59,234
Equity holders of parent company		35,088	38,503
Non-controlling Interests		Rp 18,891	Rp 20,731

NON-CONTROLLING INTERESTS - 137

NON-CONTROLLING INTERESTS - Summarized Statements of Profit or Loss and Other Comprehensive Income (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Noncontrolling Interests
Revenues	$ 9,453	Rp 128,256	Rp 116,333	Rp 102,470
Operating expenses		(84,354)	(77,161)	(70,101)
Other income - net	77	1,039	751	1,500
PROFIT BEFORE INCOME TAX	3,144	42,628	38,166	31,293
Income tax benefit (expense)	(734)	(9,958)	(9,017)	(8,023)
PROFIT FOR THE YEAR	2,410	32,670	29,149	23,270
Other comprehensive income	(171)	(2,332)	(2,099)	493
NET COMPREHENSIVE INCOME FOR THE YEAR	2,239	30,338	27,050	23,763
Attributable to non-controlling interest	$ 769	10,411	9,738	7,760
Telkomsel
Noncontrolling Interests
Revenues		93,217	86,725	76,055
Operating expenses		(53,198)	(49,765)	(46,455)
Other income - net		380	483	105
PROFIT BEFORE INCOME TAX		40,399	37,443	29,705
Income tax benefit (expense)		(10,018)	(9,263)	(7,361)
PROFIT FOR THE YEAR		30,381	28,180	22,344
Other comprehensive income		(392)	(222)	(167)
NET COMPREHENSIVE INCOME FOR THE YEAR		29,989	27,958	22,177
Attributable to non-controlling interest		10,632	9,863	7,820
Dividend paid to non-controlling interest		Rp 12,334	Rp 7,036	Rp 7,810

NON-CONTROLLING INTERESTS - 138

NON-CONTROLLING INTERESTS - Summarized Statements of Cash Flows (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Noncontrolling Interests
Operating activities	$ 3,642	Rp 49,405	Rp 47,231	Rp 43,669
Investing activities	(2,433)	(33,007)	(27,557)	(27,421)
Financing activities	(1,552)	(21,052)	(17,905)	(6,407)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	$ (343)	(4,654)	1,769	9,841
Telkomsel
Noncontrolling Interests
Operating activities		39,564	42,827	36,130
Investing activities		(13,984)	(12,794)	(12,951)
Financing activities		(34,720)	(24,132)	(19,456)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS		Rp (9,140)	Rp 5,901	Rp 3,723

CAPITAL STOCK (Details)

CAPITAL STOCK (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)shares	Dec. 31, 2016IDR (Rp)shares	Dec. 31, 2017IDR (Rp)shares	Dec. 31, 2015shares	Apr. 19, 2013shares	Apr. 18, 2013shares	Jul. 30, 2004shares	Jul. 29, 2004shares	Nov. 13, 1995shares
Share capital
Number of shares outstanding									8,400,000,000
Treasury stock	1,737,779,800	1,737,779,800	1,737,779,800	2,601,779,800
Total number of shares issued	100,799,996,400	100,799,996,400	100,799,996,400
Percentage of ownership	100.00%	100.00%	100.00%
Treasury shares | Rp		Rp 87	Rp 87
Capital stock	$ 371	Rp 5,040	Rp 5,040
Individually less than 5%	5.00%	5.00%
Capital stock
Share capital
Number of shares outstanding	99,062,216,600	99,062,216,600	99,062,216,600
Percentage of ownership	100.00%	100.00%	100.00%
Oustanding Capital | Rp		Rp 4,953	Rp 4,953
The Bank of New York Mellon Corporation | Capital stock
Share capital
Number of shares outstanding	6,078,374,280	7,000,589,980	6,078,374,280
Percentage of ownership	6.14%	7.07%	6.14%
Oustanding Capital | Rp		Rp 350	Rp 304
Hendri Saparini | Capital stock
Share capital
Number of shares outstanding	414,157	414,157	414,157
Percentage of ownership	0.00%	0.00%	0.00%
Oustanding Capital | Rp		Rp 0	Rp 0
Dolfie Othniel Fredric Palit | Capital stock
Share capital
Number of shares outstanding		372,741
Percentage of ownership		0.00%
Oustanding Capital | Rp		Rp 0
Hadiyanto | Capital stock
Share capital
Number of shares outstanding	875,297	875,297	875,297
Percentage of ownership	0.00%	0.00%	0.00%
Oustanding Capital | Rp		Rp 0	Rp 0
Rinaldi Firmansyah | Capital stock
Share capital
Number of shares outstanding	147,100		147,100
Percentage of ownership	0.00%		0.00%
Oustanding Capital | Rp			Rp 0
Alex Janangkih Sinaga | Capital stock
Share capital
Number of shares outstanding	920,349	920,349	920,349
Percentage of ownership	0.00%	0.00%	0.00%
Oustanding Capital | Rp		Rp 0	Rp 0
Indra Utoyo | Capital stock
Share capital
Number of shares outstanding		1,972,644
Percentage of ownership		0.00%
Oustanding Capital | Rp		Rp 0
Honesti Basyir | Capital stock
Share capital
Number of shares outstanding		1,945,644
Percentage of ownership		0.00%
Oustanding Capital | Rp		Rp 0
Herdy Rosadi Harman | Capital stock
Share capital
Number of shares outstanding	828,012	828,012	828,012
Percentage of ownership	0.00%	0.00%	0.00%
Oustanding Capital | Rp		Rp 0	Rp 0
Abdus Somad Arief | Capital stock
Share capital
Number of shares outstanding	828,314	828,314	828,314
Percentage of ownership	0.00%	0.00%	0.00%
Oustanding Capital | Rp		Rp 0	Rp 0
Dian Rachmawan | Capital stock
Share capital
Number of shares outstanding	888,854	888,854	888,854
Percentage of ownership	0.00%	0.00%	0.00%
Oustanding Capital | Rp		Rp 0	Rp 0
Public | Capital stock
Share capital
Number of shares outstanding	41,376,586,676	40,450,227,048	41,376,586,676
Percentage of ownership	41.77%	40.84%	41.77%
Oustanding Capital | Rp		Rp 2,023	Rp 2,069
Series A Dwiwarna Share | Government agencies | Capital stock
Share capital
Number of shares outstanding	1	1	1
Percentage of ownership	0.00%	0.00%	0.00%
Oustanding Capital | Rp		Rp 0	Rp 0
Series B shares
Share capital
Number of shares outstanding					100,799,996,399	20,159,999,279	20,159,999,279	10,079,999,639	8,399,999,999
Series B shares | Government agencies | Capital stock
Share capital
Number of shares outstanding	51,602,353,560	51,602,353,559	51,602,353,560
Percentage of ownership	52.09%	52.09%	52.09%
Oustanding Capital | Rp		Rp 2,580	Rp 2,580

CAPITAL STOCK - Narr (Details)

CAPITAL STOCK - Narr (Details) Rp / shares in Units, Rp in Billions	May 26, 2017IDR (Rp)	Dec. 27, 2016IDR (Rp)	May 26, 2016IDR (Rp)	May 21, 2015IDR (Rp)	Dec. 31, 2016IDR (Rp)Rp / shares	Dec. 31, 2015IDR (Rp)Rp / shares	Dec. 31, 2014IDR (Rp)Rp / shares
CAPITAL STOCK.
cash dividend		Rp 1,920			Rp 11,611	Rp 7,744	Rp 7,319
Cash dividend (per share) | Rp / shares					117.21	78.86	74.55
Special cash dividend	Rp 11,627				Rp 1,936	Rp 1,549	Rp 1,464
Special cash dividend (per share) | Rp / shares					Rp 19.54	Rp 15.77	Rp 14.91
Cash dividend and special cash dividend			Rp 9,293	Rp 8,783

ADDITIONAL PAID-IN CAPITAL (Det

ADDITIONAL PAID-IN CAPITAL (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)shares	Dec. 31, 2016IDR (Rp)shares	Dec. 31, 2017IDR (Rp)shares
Disclosure of classes of share capital [line items]
Additional paid-in capital	$ 328	Rp 4,453	Rp 4,453
Number of shares issued	100,799,996,400	100,799,996,400	100,799,996,400
Sale of treasury stock, Shares		864,000,000
Initial public offering
Disclosure of classes of share capital [line items]
Additional paid-in capital gross | Rp		Rp 1,446	Rp 1,446
Number of shares issued	933,333,000	933,333,000	933,333,000
Treasury stock plan phase I
Disclosure of classes of share capital [line items]
Additional paid-in capital gross | Rp		Rp 544	Rp 544
Number of shares issued	211,290,500	211,290,500	211,290,500
Treasury stock plan phase II
Disclosure of classes of share capital [line items]
Additional paid-in capital gross | Rp		Rp 576	Rp 576
Sale of treasury stock, Shares	215,000,000	215,000,000
Employee stock ownership program
Disclosure of classes of share capital [line items]
Additional paid-in capital gross | Rp		Rp 228	228
Treasury stock plan phase III
Disclosure of classes of share capital [line items]
Additional paid-in capital gross | Rp		Rp 36	36
Sale of treasury stock, Shares	22,363,000	22,363,000
Treasury stock plan phase IV
Disclosure of classes of share capital [line items]
Additional paid-in capital gross | Rp		Rp 1,996	1,996
Sale of treasury stock, Shares	864,000,000	864,000,000
Series B shares
Disclosure of classes of share capital [line items]
Capitalized into 746,666,640 Series B shares in 1999 | Rp		Rp (373)	Rp (373)
Sale of treasury stock, Shares	746,666,640	746,666,640

TREASURY STOCK (Details)

TREASURY STOCK (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2012
Phase I
TREASURY STOCK
Number of shares	1,007,999,964
Value of shares purchased	Rp 5,250
Phase II
TREASURY STOCK
Number of shares	215,000,000
Value of shares purchased	Rp 2,000
Phase III
TREASURY STOCK
Number of shares	339,443,313
Value of shares purchased	Rp 3,000
Phase
TREASURY STOCK
Number of shares	4,031,999,856
Value of shares purchased	Rp 3,000
Phase IV
TREASURY STOCK
Number of shares	645,161,290	1,186,352,500
Value of shares purchased	Rp 5,000	Rp 1,744

TREASURY STOCK - Movements in t

TREASURY STOCK - Movements in treasury stock (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)shares	Dec. 31, 2017IDR (Rp)shares	Dec. 31, 2016IDR (Rp)shares
Number of shares
Beginning balance, Shares	1,737,779,800	1,737,779,800	2,601,779,800
Sale of treasury stock, Shares			(864,000,000)
Ending balance, Shares	1,737,779,800	1,737,779,800	1,737,779,800
Treasury stock, Percentage
Beginning balance, Percentage	1.72%	1.72%	2.58%
Sale of treasury stock, Percentage			(0.86%)
Ending balance, Percentage	1.72%	1.72%	1.72%
Treasury stock, Value
Beginning balance, Value | Rp		Rp 2,541	Rp 3,804
Sale of treasury stock, Value | Rp			(1,263)
Ending balance, Value	$ 187	Rp 2,541	Rp 2,541

TREASURY STOCK - Additional Inf

TREASURY STOCK - Additional Information (Details) Rp / shares in Units, $ in Millions, Rp in Billions

Jun. 29, 2016IDR (Rp)shares

Dec. 21, 2015IDR (Rp)shares

Jun. 13, 2014IDR (Rp)shares

Jul. 30, 2013IDR (Rp)shares

May 31, 2013IDR (Rp)Rp / sharesshares

Dec. 31, 2017IDR (Rp)

Dec. 31, 2016IDR (Rp)shares

Dec. 31, 2012IDR (Rp)shares

Dec. 31, 2017USD ($)shares

Dec. 31, 2017IDR (Rp)shares

Dec. 31, 2015shares

Jun. 20, 2007shares

Disclosure of classes of share capital [line items]

Number of shares bought back

211,290,500

Price per share | Rp / shares

Rp 10,714

Discount per share on purchase price | Rp / shares

Rp 5,575

Loss on sale of treasury stock | Rp

Rp 353

Shares resold

864,000,000

Shares resold equivalent shares after stock split

1,737,779,800

1,737,779,800

1,737,779,800

2,601,779,800

Value of shares resold | Rp

Rp 1,263

Excess of value over cost of selling

Rp 4,453

$ 328

Rp 4,453

Minimum

Disclosure of classes of share capital [line items]

Lock-in period

0 months

Maximum

Disclosure of classes of share capital [line items]

Lock-in period

12 months

Phase I

Disclosure of classes of share capital [line items]

Bought back shares equivalent shares after stock split

1,007,999,964

1,007,999,964

Value of shares bought back | Rp

Rp 5,250

Shares resold

211,290,500

Shares resold equivalent shares after stock split

1,056,452,500

Value of shares resold | Rp

Rp 2,368

Excess of value over cost of selling | Rp

Rp 544

Phase II

Disclosure of classes of share capital [line items]

Bought back shares equivalent shares after stock split

215,000,000

215,000,000

Value of shares bought back | Rp

2,000

Shares resold

215,000,000

Shares resold equivalent shares after stock split

1,075,000,000

Value of shares resold | Rp

Rp 2,541

Excess of value over cost of selling | Rp

Rp 576

Phase III

Disclosure of classes of share capital [line items]

Bought back shares equivalent shares after stock split

339,443,313

339,443,313

Value of shares bought back | Rp

3,000

Shares resold

4,472,600

59,811,400

Shares resold equivalent shares after stock split

22,363,000

299,057,000

Value of shares resold | Rp

Rp 68

Rp 661

Excess of value over cost of selling | Rp

Rp 36

Rp 228

Phase IV

Disclosure of classes of share capital [line items]

Number of shares bought back

237,270,500

Bought back shares equivalent shares after stock split

1,186,352,500

645,161,290

645,161,290

Value of shares bought back | Rp

Rp 5,000

Rp 1,744

Shares resold

172,800,000

Shares resold equivalent shares after stock split

864,000,000

Value of shares resold | Rp

Rp 3,259

Excess of value over cost of selling | Rp

Rp 1,996

OTHER RESERVES - (Details)

OTHER RESERVES - (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
OTHER RESERVES.
Foreign currency operations	Rp 296	Rp 272
Reclassifications to profit or loss for operations	0	0	Rp 0
Impaired amount	58	38
Reclassifications to profit or loss for available for sale	Rp 9	Rp 0	Rp 0

BASIC AND DILUTED EARNINGS P146

BASIC AND DILUTED EARNINGS PER SHARE - (Details) Rp / shares in Units, $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)shares	Dec. 31, 2017IDR (Rp)Rp / sharesshares	Dec. 31, 2016IDR (Rp)Rp / sharesshares	Dec. 31, 2015IDR (Rp)Rp / sharesshares
BASIC AND DILUTED EARNINGS PER SHARE
Owners of the parent company	$ 1,631	Rp 22,120	Rp 19,333	Rp 15,451
Weighted average shares outstanding, basic | shares	99,062,216,600	99,062,216,600	98,638,501,532	98,176,527,553
Basic earnings per share | Rp / shares		Rp 223.30	Rp 195.99	Rp 157.38

REVENUES (Details)

REVENUES (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Cellular
Usage charges		Rp 37,176	Rp 38,238	Rp 36,853
Monthly subscription charges		70	259	432
Sub-total		37,246	38,497	37,285
Fixed lines
Monthly subscription charges		3,260	3,311	2,821
Usage charges		3,032	3,847	4,635
Call center		290	290	275
Others		83	94	102
Sub-total		6,665	7,542	7,833
Total telephone revenues		43,911	46,039	45,118
Interconnection revenues		5,175	4,151	4,290
Data, internet and information technology service revenues
Cellular internet and data		37,961	28,308	19,665
Internet, data communication and information technology services		15,085	13,073	12,307
Short Messaging Services (“SMS”)		13,192	15,980	15,132
Pay TV		1,944	1,546	581
Others		353	64	135
Total data, internet and information technology service revenues		68,535	58,971	47,820
Network revenues		1,873	1,444	1,231
Other revenues
Sales of peripherals		2,292	1,490	1,516
Call center service		970	678	668
Telecommunication tower leases		796	733	721
Power supply		560	29	0
CPE and terminal		536	192	221
E-payment		505	424	126
E-health		470	415	192
Others		2,633	1,767	567
Total other revenues		8,762	5,728	4,011
Total revenues	$ 9,453	Rp 128,256	Rp 116,333	Rp 102,470

PERSONNEL EXPENSES (Details)

PERSONNEL EXPENSES (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
PERSONNEL EXPENSES
Salaries and related benefits		Rp 7,821	Rp 7,122	Rp 5,684
Vacation pay, incentives and other benefits		3,339	4,219	4,575
Employee benefit cost		2,080	1,361	759
LSA expense (Note 30)		255	237	152
Others		34	45	32
Total	$ 997	13,529	13,612	11,885
Pension benefit cost
PERSONNEL EXPENSES
Employee benefit cost		1,700	1,068	443
Post-employment health care benefit cost
PERSONNEL EXPENSES
Employee benefit cost		276	163	216
Other employee benefit cost
PERSONNEL EXPENSES
Employee benefit cost		62	82	53
Other post-employment benefit cost
PERSONNEL EXPENSES
Employee benefit cost		Rp 42	48	47
Early Retirement Program
PERSONNEL EXPENSES
Employee benefit cost			Rp 628	Rp 683

OPERATION, MAINTENANCE AND T149

OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES
Operation and maintenance		Rp 19,929	Rp 17,047	Rp 15,129
Radio frequency usage charges (Note 33c.i)		4,276	3,687	3,626
Cost of IT services		2,648	1,563	882
Leased lines and CPE		2,607	2,578	1,913
Concession fees and USO charges		2,249	2,217	2,230
Cost of sales of handset (Note 7)		1,544	1,481	1,493
Electricity, gas and water		1,037	960	1,014
Cost of SIM cards and vouchers (Note 7)		914	624	444
Tower leases		472	322	646
Vehicles rental and supporting facilities		301	367	296
Insurance		294	256	312
Other		332	161	131
Total	$ 2,698	Rp 36,603	Rp 31,263	Rp 28,116

GENERAL AND ADMINISTRATIVE E150

GENERAL AND ADMINISTRATIVE EXPENSES (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
GENERAL AND ADMINISTRATIVE EXPENSES
Provision for impairment of receivables (Note 6d)		Rp 1,494	Rp 743	Rp 1,010
General expenses		1,449	1,626	1,032
Training, education and recruitment		531	399	393
Professional fees		498	594	424
Travelling		475	436	347
Meeting		241	207	163
Social contribution		197	134	116
Collection expenses		135	152	368
Others		240	319	351
Total	$ 388	Rp 5,260	Rp 4,610	Rp 4,204

TAXATION - Prepaid income taxes

TAXATION - Prepaid income taxes (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
TAXATION
Total corporate income tax		Rp 785	Rp 601
Current portion	$ (2)	(22)	(109)
Non-current portion (Note 11)		763	492
The company
TAXATION
Total corporate income tax		610	473
Subsidiaries
TAXATION
Total corporate income tax		Rp 175	Rp 128

TAXATION - Prepaid other taxes

TAXATION - Prepaid other taxes (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
TAXATION
Total		Rp 5,908	Rp 4,785
Current portion	$ (209)	(2,833)	(2,621)
Non-current portion (Note 11)		3,075	2,164
The company
TAXATION
Value Added Tax (“VAT”)		1,967	1,410
Article 19 - Revaluation of fixed assets (Note 28h)			538
Article 22 - Withholding tax on goods delivery and import		1
Article 23 - Withholding tax on services delivery		44
Subsidiaries
TAXATION
Value Added Tax (“VAT”)		3,879	2,785
Article 23 - Withholding tax on services delivery		Rp 17	Rp 52

TAXATION - Current income tax l

TAXATION - Current income tax liabilities (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
TAXATION
Total	$ 59	Rp 801	Rp 1,236
The company
TAXATION
Article 25 - Installment of corporate income tax		1
Subsidiaries
TAXATION
Article 25 - Installment of corporate income tax		37	136
Article 29 - Corporate income tax		Rp 763	Rp 1,100

TAXATION - Other tax liabilitie

TAXATION - Other tax liabilities (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
TAXATION
Total	$ 146	Rp 1,989	Rp 1,718
The company
TAXATION
Article 4 (2) - Final tax		26	29
Article 21 - Individual income tax		81	141
Article 22 - Withholding tax on goods delivery and imports		3	2
Article 23 - Withholding tax on services		29	42
Article 26 - Withholding tax on non-resident income		1	136
VAT		372	297
Total		512	647
Subsidiaries
TAXATION
Article 4 (2) - Final tax		85	63
Article 21 - Individual income tax		129	121
Article 22 - Withholding tax on goods delivery and imports		3	2
Article 23 - Withholding tax on services		115	93
Article 26 - Withholding tax on non-resident income		303	16
VAT		842	776
Total		Rp 1,477	Rp 1,071

TAXATION - Components of income

TAXATION - Components of income tax expense (benefit) (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
TAXATION
Current	$ 837	Rp 11,357	Rp 10,738	Rp 8,365
Deferred	(103)	(1,399)	(1,721)	(342)
Net Income Tax Expense	$ 734	9,958	9,017	8,023
The company
TAXATION
Current		586	671	201
Deferred		(1,608)	(844)	(38)
Subsidiaries
TAXATION
Current		10,771	10,067	8,164
Deferred		Rp 209	Rp (877)	Rp (304)

TAXATION - Reconciliation of in

TAXATION - Reconciliation of income tax expense (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Income Tax Disclosure [Line Items]
PROFIT BEFORE INCOME TAX	$ 3,144	Rp 42,628	Rp 38,166	Rp 31,293
Less: income subject to final tax - net		(1,491)	(1,684)	(1,531)
Net		41,137	36,482	29,762
Income tax expense calculated at the Company’s applicable statutory tax rate of 20%		8,228	7,296	5,952
Difference in applicable statutory tax rate for subsidiaries		2,046	1,904	1,509
Non-deductible expenses		767	496	332
Final income tax expense		591	345	111
Deferred tax assets that cannot be utilized-net		4	56
Deferred tax assets on fixed assets revaluation for tax purpose		(1,796)	(1,415)
Others		118	335	119
Net Income Tax Expense	$ 734	Rp 9,958	Rp 9,017	Rp 8,023
The company
Income Tax Disclosure [Line Items]
Applicable tax rate	20.00%	20.00%	20.00%	20.00%
Subsidiaries
Income Tax Disclosure [Line Items]
Applicable tax rate	25.00%	25.00%	25.00%	25.00%

TAXATION - Details of the net i

TAXATION - Details of the net income tax expense (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
TAXATION
Estimated taxable income (loss) of the Company		Rp (861)	Rp 1,703	Rp 552
Total income tax expense – current	$ 837	11,357	10,738	8,365
Net income tax benefit - deferred	(103)	(1,399)	(1,721)	(342)
Net Income Tax Expense	$ 734	9,958	9,017	8,023
The company
TAXATION
Corporate income tax			340	110
Final tax expense		586	331	91
Total income tax expense – current		586	671	201
Net income tax benefit - deferred		Rp (1,608)	Rp (844)	Rp (38)
Change in tax rate	5.00%	5.00%	5.00%	5.00%
Threshold percentage of interest owned by public	40.00%	40.00%
Threshold number of persons owned shares	300.00%	300.00%
Threshold percentage owned by each member	5.00%	5.00%
Threshold period to meet prescribed criteria	183 days	183 days
Applicable tax rate	20.00%	20.00%	20.00%	20.00%
The company | Realization of accrual (accrual) of expenses and inventory write-off (provision for inventory obsolescence)
TAXATION
Net income tax benefit - deferred		Rp 26	Rp 142	Rp (135)
The company | Amortization of (addition to) deferred installation fee
TAXATION
Net income tax benefit - deferred		1	(10)	7
The company | Finance leases
TAXATION
Net income tax benefit - deferred		0	68	(47)
The company | Valuation of long-term investments
TAXATION
Net income tax benefit - deferred			(34)	(24)
The company | Depreciation and gain on disposal or sale of property and equipment
TAXATION
Net income tax benefit - deferred		(1,012)	(825)	139
The company | Net periodic post-employment benefits costs and provision for employee benefits
TAXATION
Net income tax benefit - deferred		(235)	(214)	(28)
The company | Trade receivables write-off (provision for impairment of receivables)
TAXATION
Net income tax benefit - deferred		(206)	41	41
The company | Fiscal loss
TAXATION
Net income tax benefit - deferred		(172)
The company | Amortization of intangible assets, land rights and others
TAXATION
Net income tax benefit - deferred		(10)	(12)	9
Subsidiaries
TAXATION
Corporate income tax		10,766	10,053	8,144
Final tax expense		5	14	20
Total income tax expense – current		10,771	10,067	8,164
Net income tax benefit - deferred		Rp 209	Rp (877)	Rp (304)
Applicable tax rate	25.00%	25.00%	25.00%	25.00%
Telkomsel
TAXATION
Net income tax benefit - deferred		Rp 25	Rp (813)	Rp (255)
Telkomsel | Trade receivables write-off (provision for impairment of receivables)
TAXATION
Net income tax benefit - deferred		(41)	(5)	(9)
Telkomsel | Charges from leasing transactions
TAXATION
Net income tax benefit - deferred		177	164	131
Telkomsel | License amortization
TAXATION
Net income tax benefit - deferred		12	(4)	(9)
Telkomsel | Accounts receivable - Government
TAXATION
Net income tax benefit - deferred				0
Telkomsel | Provision for employee benefits
TAXATION
Net income tax benefit - deferred		(68)	(55)	(18)
Telkomsel | Depreciation of property and equipment
TAXATION
Net income tax benefit - deferred		(55)	(913)	(350)
Subsidiaries - others
TAXATION
Net income tax benefit - deferred		Rp 184	Rp (64)	Rp (49)

TAXATION - Tax assessments (Det

TAXATION - Tax assessments (Details) Rp in Millions

Jan. 09, 2018IDR (Rp)

Oct. 19, 2017IDR (Rp)

Sep. 11, 2017IDR (Rp)

Aug. 02, 2017

Jul. 24, 2017IDR (Rp)

May 09, 2017IDR (Rp)

Apr. 25, 2017IDR (Rp)

Apr. 05, 2017

Mar. 02, 2017IDR (Rp)

Mar. 01, 2017IDR (Rp)

Feb. 07, 2017IDR (Rp)

Aug. 23, 2016IDR (Rp)

Aug. 19, 2016IDR (Rp)

May 03, 2016IDR (Rp)

Mar. 17, 2016IDR (Rp)

Feb. 15, 2016IDR (Rp)

May 24, 2012IDR (Rp)

Apr. 21, 2010IDR (Rp)

Sep. 30, 2017IDR (Rp)

Dec. 31, 2016IDR (Rp)

Nov. 30, 2014IDR (Rp)

Dec. 31, 2013IDR (Rp)

Nov. 30, 2013IDR (Rp)

Jun. 30, 2012IDR (Rp)

Dec. 31, 2017IDR (Rp)

Nov. 30, 2016IDR (Rp)

Jul. 31, 2016IDR (Rp)

VAT 2,007

TAXATION

Refund tax received

Rp 115,000

Remaining amount used to compensate withholding tax article 21

Rp 5,000

VAT on taxable services from foreign countries

TAXATION

Underpayment of tax

Rp 1,800

The company

TAXATION

Recalculated input tax credit

Rp 35,000

The company | VAT 2007

TAXATION

Underpayment of tax

Rp 142,000

Tax charged to profit or loss

22,000

Penalty charged to profit or loss

10,000

Claim for tax refund

120,000

Claim for tax refund - Penalty

Rp 39,000

VAT rate

0

0

The company | VAT 2011

TAXATION

Underpayment of tax

Rp 182,500

Underpayment of penalty

60,000

Tax charged to profit or loss

4,700

Penalty charged to profit or loss

2,000

Claim for tax refund

178,000

Claim for tax refund - Penalty

58,000

The company | Corporate income tax 2011

TAXATION

Underpayment of tax

2,800

Underpayment of penalty

Rp 929

The company | Corporate income tax 2012

TAXATION

Underpayment of tax

Rp 496,400

991,600

Underpayment of penalty

161,000

321,600

Recalculated input tax credit

613

The company | VAT 2012

TAXATION

Underpayment of tax

429,300

467,000

Underpayment of penalty

141,200

153,500

The company | VAT on taxable services from foreign countries

TAXATION

Underpayment of tax

1,800

1,200

Underpayment of penalty

Rp 600

392

The company | VAT on tax collected

TAXATION

Underpayment of tax

Rp 4,400

57,000

Underpayment of penalty

Rp 1,400

18,500

The company | VAT on tax collected two

TAXATION

Underpayment of tax

37,500

The company | Withholding tax Article 21

TAXATION

Underpayment of tax

20,700

16,200

Underpayment of penalty

6,700

5,300

The company | Final Withholding tax Article 21

TAXATION

Underpayment of tax

23,800

1,200

Underpayment of penalty

7,700

407

The company | Withholding tax Article 23

TAXATION

Underpayment of tax

115,700

63,500

Underpayment of penalty

37,500

20,600

The company | Withholding tax Article 4(2)

TAXATION

Underpayment of tax

25,000

25,000

Underpayment of penalty

8,100

8,100

The company | Withholding tax Article 26

TAXATION

Underpayment of tax

197,600

197,600

Underpayment of penalty

Rp 64,100

64,000

Recalculated input tax credit

Rp 311.5

The company | Field tax audit 2014

TAXATION

Underpayment of tax

Rp 86,700

Rp 129,000

The company | Corporate income tax 2014

TAXATION

Overpayment of tax

Rp 147,000

Rp 414,000

Amount accepted

Rp 17,000

Transfer of temporary differences related to provision for incentives to fixed wireless subscribers migration from fiscal year 2015 to fiscal year 2016.

42,000

Sought value

Rp 210,500

The company | VAT 2014

TAXATION

Underpayment of tax

13,000

Underpayment of penalty

4,000

Tax collection amount

34,000

VAT on tax collected

Rp 26,000

The company | VAT 2014 on tax collected

TAXATION

Underpayment of tax

6,000

Underpayment of penalty

1,500

Tax collection amount

7,000

The company | VAT 2014 on taxable services from foreign countries

TAXATION

Underpayment of tax

55,000

Underpayment of penalty

17,000

Tax collection amount

Rp 8,000

Sought value

Rp 55,000

Telkomsel

TAXATION

Claim for tax refund - Penalty

Rp 15,700

Telkomsel | VAT 2011

TAXATION

Underpayment of tax

Rp 1,200

Underpayment of penalty

Rp 392

Telkomsel | Corporate income tax 2011

TAXATION

Underpayment of tax

Rp 250,000

Underpayment of penalty

Rp 81,100

Claim for tax refund

Rp 1,200

Decrease in tax refund

Rp 62,000

VAT cases

Rp 247,600

Rp 1,200

Telkomsel | 2006 VAT and withholding taxes

TAXATION

Sought value

Rp 116,000

Telkomsel | 2006 VAT in Supreme court

TAXATION

Sought value

Rp 108,000

Telkomsel | Income tax Article 25, December 2008

TAXATION

Underpayment of tax

Rp 429,000

Underpayment of penalty

Rp 8,400

Telkomsel | 2010 Income tax Article 25

TAXATION

Refund penalty received

Rp 15,700

Telkomsel | 2010 VAT

TAXATION

Underpayment of tax

Rp 290,600

Underpayment of penalty

Rp 67,000

TAXATION - Tax incentives (Deta

TAXATION - Tax incentives (Details) - IDR (Rp) Rp in Billions	Sep. 22, 2017	Dec. 29, 2015	Dec. 31, 2017	Dec. 31, 2016	Nov. 21, 2017	Dec. 15, 2016	Nov. 10, 2016
TAXATION
Final income tax rate, maximum			3.00%
Final income tax rate, minimum			6.00%
Advance payment on revaluation	Rp 2	Rp 750
Period for approval of revaluation		30 days
Approved portion of revaluation of fixed assets - phase one							Rp 212
Approved portion of revaluation of fixed assets - phase two			Rp 540		Rp 540	Rp 538
Estimated increment in revaluation of fixed assets			8,982		Rp 8,982	Rp 8,961	Rp 7,078
Deferred tax assets on fixed assets revaluation for tax purpose			Rp (1,796)	Rp (1,415)

TAXATION - Deferred tax assets

TAXATION - Deferred tax assets and liabilities (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
TAXATION
Total deferred tax assets at the beginning		Rp 769	Rp 201
(Charged) credited to profit or loss		1,588	435
(Charged) credited to other comprehensive income		351	129
Reclassification			4
(Charged) credited to equity		96
Total deferred tax assets at the ending	$ 207	2,804	769	Rp 201
Total deferred tax liabilities at the beginning		(745)
Total deferred tax liabilities at the ending	$ (69)	(933)	(745)
Total deferred tax liabilities at the beginning		(745)	(2,110)
(Charged) credited to profit or loss		(189)	1,286
(Charged) credited to other comprehensive income		143	79
(Charged) credited to equity		(142)
Total deferred tax liabilities at the ending		(933)	(745)	(2,110)
Temporary differences associated with investments in subsidiaries and associated companies, for which deferred tax liabilities have not been recognized					Rp 31,783	Rp 34,466
The company
TAXATION
Total deferred tax assets at the beginning		1,305	1,206
Total deferred tax assets at the beginning		533
(Charged) credited to profit or loss		1,598	(27)
(Charged) credited to other comprehensive income		342	126
Total deferred tax assets at the ending		2,473	533
Total deferred tax assets at the ending			1,305	1,206
Total deferred tax liabilities at the beginning		(794)	(1,665)
Total deferred tax liabilities at the beginning		(22)
(Charged) credited to profit or loss		10	871
Total deferred tax liabilities at the ending		(12)	(22)
Total deferred tax liabilities at the ending			(794)	(1,665)
Total deferred tax liabilities at the beginning		511	(459)
(Charged) credited to profit or loss		1,608	844
(Charged) credited to other comprehensive income		342	126
Total deferred tax liabilities at the ending		2,461	511	Rp (459)
Deferred tax assets - net		Rp 533	Rp 533		2,473	533
Change in tax rate	5.00%	5.00%	5.00%	5.00%
Applicable tax rate	20.00%	20.00%	20.00%	20.00%
The company | Net periodic pension and other post-employment benefits costs
TAXATION
Total deferred tax assets at the beginning		Rp 563	Rp 335
Total deferred tax assets at the beginning		563
(Charged) credited to profit or loss		197	102
(Charged) credited to other comprehensive income		342	126
Total deferred tax assets at the ending		1,102	563
Total deferred tax assets at the ending			563	Rp 335
Deferred tax assets - net		563	563		1,102	563
The company | Provision for impairment of receivables
TAXATION
Total deferred tax assets at the beginning		388	429
Total deferred tax assets at the beginning		388
(Charged) credited to profit or loss		206	(41)
Total deferred tax assets at the ending		594	388
Total deferred tax assets at the ending			388	429
Deferred tax assets - net		388	388		594	388
The company | Provision for employee benefits
TAXATION
Total deferred tax assets at the beginning		209	97
Total deferred tax assets at the beginning		209
(Charged) credited to profit or loss		38	112
Total deferred tax assets at the ending		247	209
Total deferred tax assets at the ending			209	97
Deferred tax assets - net		209	209		247	209
The company | Difference between accounting and tax bases of property and equipment
TAXATION
Total deferred tax assets at the beginning		(772)
(Charged) credited to profit or loss		1,012
Total deferred tax assets at the ending		240	(772)
Total deferred tax liabilities at the beginning		(772)	(1,597)
(Charged) credited to profit or loss			825
Total deferred tax liabilities at the ending			(772)	(1,597)
Deferred tax assets - net		(772)	(772)		240	(772)
The company | Fiscal loss
TAXATION
(Charged) credited to profit or loss		172
Total deferred tax assets at the ending		172
Deferred tax assets - net		172			172
The company | Deferred installation fee
TAXATION
Total deferred tax assets at the beginning		75	65
Total deferred tax assets at the beginning		75
(Charged) credited to profit or loss		(1)	10
Total deferred tax assets at the ending		74	75
Total deferred tax assets at the ending			75	65
Deferred tax assets - net		75	75		74	75
The company | Accrued expenses and provision for inventory obsolescence
TAXATION
Total deferred tax assets at the beginning		69	211
Total deferred tax assets at the beginning		69
(Charged) credited to profit or loss		(26)	(142)
Total deferred tax assets at the ending		43	69
Total deferred tax assets at the ending			69	211
Deferred tax assets - net		69	69		43	69
The company | Finance leases
TAXATION
Total deferred tax assets at the beginning		1	69
Total deferred tax assets at the beginning		1
(Charged) credited to profit or loss		0	(68)
Total deferred tax assets at the ending		1	1
Total deferred tax assets at the ending			1	69
Deferred tax assets - net		1	1		Rp 1	Rp 1
The company | Valuation of long-term investments
TAXATION
Total deferred tax liabilities at the beginning		(11)	(45)
Total deferred tax liabilities at the beginning		(11)
(Charged) credited to profit or loss			34
Total deferred tax liabilities at the ending		(11)	(11)
Total deferred tax liabilities at the ending			(11)	(45)
The company | Land rights, intangible assets and others
TAXATION
Total deferred tax liabilities at the beginning		(11)	(23)
Total deferred tax liabilities at the beginning		(11)
(Charged) credited to profit or loss		10	12
Total deferred tax liabilities at the ending		Rp (1)	(11)
Total deferred tax liabilities at the ending			Rp (11)	Rp (23)
Subsidiaries
TAXATION
Applicable tax rate	25.00%	25.00%	25.00%	25.00%
Telkomsel
TAXATION
Total deferred tax assets at the beginning		Rp 621	Rp 487
(Charged) credited to profit or loss		109	60
(Charged) credited to other comprehensive income		131	74
Total deferred tax assets at the ending		861	621	Rp 487
Total deferred tax liabilities at the beginning		(1,079)	(1,832)
(Charged) credited to profit or loss		(134)	753
(Charged) credited to equity		(125)
Total deferred tax liabilities at the ending		(1,338)	(1,079)	(1,832)
Total deferred tax liabilities at the beginning		(458)	(1,345)
(Charged) credited to profit or loss		(25)	813
(Charged) credited to other comprehensive income		131	74
(Charged) credited to equity		(125)
Total deferred tax liabilities at the ending		(477)	(458)	(1,345)
Telkomsel | Provision for impairment of receivables
TAXATION
Total deferred tax assets at the beginning		143	138
(Charged) credited to profit or loss		41	5
Total deferred tax assets at the ending		184	143	138
Telkomsel | Provision for employee benefits
TAXATION
Total deferred tax assets at the beginning		478	349
(Charged) credited to profit or loss		68	55
(Charged) credited to other comprehensive income		131	74
Total deferred tax assets at the ending		677	478	349
Telkomsel | Difference between accounting and tax bases of property and equipment
TAXATION
Total deferred tax liabilities at the beginning		(482)	(1,395)
(Charged) credited to profit or loss		55	913
(Charged) credited to equity		(125)
Total deferred tax liabilities at the ending		(552)	(482)	(1,395)
Telkomsel | Finance leases
TAXATION
Total deferred tax liabilities at the beginning		(549)	(385)
(Charged) credited to profit or loss		(177)	(164)
Total deferred tax liabilities at the ending		(726)	(549)	(385)
Telkomsel | License amortization
TAXATION
Total deferred tax liabilities at the beginning		(48)	(52)
(Charged) credited to profit or loss		(12)	4
Total deferred tax liabilities at the ending		(60)	(48)	(52)
Subsidiaries - others
TAXATION
Total deferred tax assets at the beginning		258	201
(Charged) credited to profit or loss		(20)	50
(Charged) credited to other comprehensive income		9	3
(Charged) credited to equity		96	4
Total deferred tax assets at the ending		343	258	201
Total deferred tax liabilities at the beginning		(287)	(306)
(Charged) credited to profit or loss		(164)	14
(Charged) credited to other comprehensive income		12	5
Reclassification		(17)
Total deferred tax liabilities at the ending		Rp (456)	Rp (287)	Rp (306)

PENSION AND OTHER POST-EMPLO161

PENSION AND OTHER POST-EMPLOYMENT BENEFITS (Details) Rp in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2017IDR (Rp)
Disclosure of defined benefit plans [line items]
Prepaid pension benefit cost			Rp 199,000
Pension and other post-employment benefit obligations	$ 751		6,126,000		Rp 10,195,000
Employee benefit cost		Rp 2,080,000	1,361,000	Rp 759,000
Amounts recognized in OCI		(2,869,000)	(2,266,000)	309,000
Deferred tax effect at the applicable tax rates		494,000	208,000	59,000
Defined benefit plan actuarial gain (loss) - net of tax	$ (175)	(2,375,000)	(2,058,000)	368,000
Pension benefit cost
Disclosure of defined benefit plans [line items]
Prepaid pension benefit cost			199,000
Pension and other post-employment benefit obligations			3,700,000		6,839,000
Employee benefit cost		1,700,000	1,068,000	443,000
Pension benefit cost | Patrakom
Disclosure of defined benefit plans [line items]
Pension and other post-employment benefit obligations			0		0
Employee benefit cost		0	0
Amounts recognized in OCI		0	0
Pension benefit cost | Telkomsel
Disclosure of defined benefit plans [line items]
Pension and other post-employment benefit obligations			1,193,000		1,839,000
Employee benefit cost		247,000	181,000	179,000
Amounts recognized in OCI		(530,000)	(292,000)	(172,000)
Defined benefit plan actuarial gain (loss) - net of tax		(530,000)	(292,000)	(172,000)
Pension benefit cost | MD Media
Disclosure of defined benefit plans [line items]
Prepaid pension benefit cost			1,000
Pension and other post-employment benefit obligations					0
Employee benefit cost		0	0	1,000
Amounts recognized in OCI		(2,000)	(1,000)	1,000
Pension benefit cost | Infomedia
Disclosure of defined benefit plans [line items]
Prepaid pension benefit cost			1,000
Pension and other post-employment benefit obligations					0
Employee benefit cost		0	0	0
Amounts recognized in OCI		(1,000)	0	0
Additional pension benefit obligation
Disclosure of defined benefit plans [line items]
Defined benefit plan actuarial gain (loss) - net of tax		(419,000)
Post-employment health care benefit cost
Disclosure of defined benefit plans [line items]
Pension and other post-employment benefit obligations			1,592,000		2,419,000
Employee benefit cost		276,000	163,000	216,000
Amounts recognized in OCI		(551,000)	(1,309,000)	540,000
Defined benefit plan actuarial gain (loss) - net of tax		(551,000)	(1,309,000)	540,000
Other post-employment benefit cost
Disclosure of defined benefit plans [line items]
Pension and other post-employment benefit obligations			502,000		510,000
Employee benefit cost		42,000	48,000	47,000
Amounts recognized in OCI		(40,000)	(20,000)	(11,000)
Defined benefit plan actuarial gain (loss) - net of tax		(40,000)	(20,000)	(11,000)
Other employee benefit cost
Disclosure of defined benefit plans [line items]
Pension and other post-employment benefit obligations			332,000		427,000
Employee benefit cost		62,000	82,000	53,000
Amounts recognized in OCI		(72,000)	(33,000)	(48,000)
The company | Funded pension
Disclosure of defined benefit plans [line items]
Prepaid pension benefit cost			197,000	1,329,000	(1,540,000)
Employee benefit cost		557,000	608,000	12,000
Defined benefit plan actuarial gain (loss) - net of tax		(1,154,000)	(492,000)	186,000
The company | Defined pension benefit obligation
Disclosure of defined benefit plans [line items]
Pension and other post-employment benefit obligations					1,540,000
Employee benefit cost		557,000	608,000	12,000
Amounts recognized in OCI		(1,154,000)	(492,000)	186,000
The company | Additional pension benefit obligation
Disclosure of defined benefit plans [line items]
Pension and other post-employment benefit obligations					1,076,000
Employee benefit cost		657,000
Amounts recognized in OCI		(419,000)
The company | Unfunded Pension
Disclosure of defined benefit plans [line items]
Pension and other post-employment benefit obligations			2,507,000		Rp 2,384,000
Employee benefit cost		239,000	279,000	251,000
Amounts recognized in OCI		(100,000)	(119,000)	(187,000)
Defined benefit plan actuarial gain (loss) - net of tax		Rp (100,000)	Rp (119,000)	Rp (187,000)

PENSION AND OTHER POST-EMPLO162

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Pension benefit cost (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Mar. 01, 2003	Feb. 28, 2003
Funded pension | The company
Disclosure of net defined benefit liability (asset) [line items]
Percentage of participating employees contribution			18.00%	8.40%
Pension benefit obligations at beginning of year	Rp (197)
Return on plan assets (excluding amount included in net interest expense)	1,708	Rp 1,188
Pension benefit obligations at end of year	1,540	(197)
Funded status	(1,540)	197
Funded pension | Present value of the defined benefit obligations | The company
Disclosure of net defined benefit liability (asset) [line items]
Pension benefit obligations at beginning of year	18,849	16,505
Service costs	366	363
Past service cost - plan amendments	94	245
Interest costs	1,454	1,444
Pension plan participants’ contributions	(41)	(44)
Actuarial losses recognized in OCI	2,862	1,680
Pension benefits paid	(1,312)	(1,432)
Pension benefit obligations at end of year	22,354	18,849
Funded pension | Plan assets | The company
Disclosure of net defined benefit liability (asset) [line items]
Pension benefit obligations at beginning of year	(19,046)	(17,834)
Interest costs	(1,388)	(1,458)
Return on plan assets (excluding amount included in net interest expense)	1,708	1,188
Pension plan participants’ contributions	41	44
Pension benefits paid	1,312	1,432
Plan administration costs	(57)	(46)
Pension benefit obligations at end of year	(20,814)	Rp (19,046)
Additional pension benefit obligation
Disclosure of net defined benefit liability (asset) [line items]
Past service cost - plan amendments	657
Actuarial losses recognized in OCI	419
Pension benefit obligations at end of year	Rp 1,076

PENSION AND OTHER POST-EMPLO163

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Pension benefit cost (Plan Assets) (Details) - The company - Funded pension - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
Corporate bonds
Plan Assets
Fixed income instruments	Rp 340	Rp 311
Level 1
Plan Assets
Cash and cash equivalents	1,481	1,064
Equity-based mutual fund	1,233	1,296
Total	14,647	14,566
Level 1 | Finance
Plan Assets
Equity instruments	1,463	1,039
Level 1 | Consumer goods
Plan Assets
Equity instruments	1,411	1,206
Level 1 | Infrastructure, utilities and transportation
Plan Assets
Equity instruments	656	536
Level 1 | Construction, property and real estate
Plan Assets
Equity instruments	363	577
Level 1 | Basic industry and chemical
Plan Assets
Equity instruments	115	130
Level 1 | Trading, service and investment
Plan Assets
Equity instruments	388	216
Level 1 | Mining
Plan Assets
Equity instruments	92	62
Level 1 | Agriculture
Plan Assets
Equity instruments	46	71
Level 1 | Miscellaneous industries
Plan Assets
Equity instruments	377	361
Level 1 | Government bonds
Plan Assets
Fixed income instruments	6,968	7,978
Level 1 | Mutual funds
Plan Assets
Fixed income instruments	54	30
Unquoted
Plan Assets
Direct placement	188	188
Property	237	174
Others	314	301
Total	6,167	4,480
Unquoted | Corporate bonds
Plan Assets
Fixed income instruments	Rp 5,428	Rp 3,817

PENSION AND OTHER POST-EMPLO164

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Plan Details (Details) - IDR (Rp) Rp in Millions	Jun. 07, 2017	Jan. 01, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Disclosure of defined benefit plans [line items]
Prepaid pension benefit cost at beginning of the year				Rp 199,000
(Projected pension benefit obligation) prepaid pension benefit cost at end of year					Rp 199,000
Pension benefit cost
Disclosure of defined benefit plans [line items]
Prepaid pension benefit cost at beginning of the year				Rp 199,000
(Projected pension benefit obligation) prepaid pension benefit cost at end of year					Rp 199,000
The company | Funded pension
Disclosure of defined benefit plans [line items]
Percentage of companies share in total plan assets				2.25%	2.07%
Percentage of Debt Instruments Contributed to Fair Value of Plan Assets				1.64%	1.63%
Actual return on plan asset				Rp 3,039,000	Rp 2,600,000
Minimum FSR required for non contribution to fund				105.00%
Funding sufficiency ratio				105.00%
Percentage of pension benefits provided		75.00%	60.00%
Prepaid pension benefit cost at beginning of the year		Rp 1,329,000		Rp 197,000	1,329,000
Net periodic pension benefit cost				(583,000)	(640,000)
Actuarial gain (losses) recognized in OCI				(2,862,000)	(1,680,000)
Return on plan assets (excluding amount included in net interest expense)				1,708,000	1,188,000
(Projected pension benefit obligation) prepaid pension benefit cost at end of year			Rp 1,329,000	(1,540,000)	197,000
The company | Funded pension | Series B shares
Disclosure of defined benefit plans [line items]
Equity instruments				469,000	395,000
The company | Funded pension | Corporate bonds
Disclosure of defined benefit plans [line items]
Debt instruments				340,000	Rp 311,000
The company | Retired before end of June 2002 | Funded pension
Disclosure of defined benefit plans [line items]
One time benefits paid	Rp 4,500			6,000
The company | Retired starting from end of June 2002 until end of May 2016 | Funded pension
Disclosure of defined benefit plans [line items]
One time benefits paid				3,000
The company | Retired starting from end of June 2002 until end of April 2017 | Funded pension
Disclosure of defined benefit plans [line items]
One time benefits paid				Rp 2,250

PENSION AND OTHER POST-EMPLO165

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Components of net periodic pension benefit cost (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Disclosure of defined benefit plans [line items]
Net periodic pension benefit cost		Rp 2,080	Rp 1,361	Rp 759
Defined benefit plan actuarial gain (loss) - net of tax	$ 175	2,375	2,058	(368)
Pension benefit cost
Disclosure of defined benefit plans [line items]
Net periodic pension benefit cost		1,700	1,068	443
The company | Funded pension
Disclosure of defined benefit plans [line items]
Service costs		366	363	218
Past service cost - plan amendments		94	245	(55)
Plan administration cost		57	46	71
Net interest cost		66	(14)	(131)
Settlement				(76)
Net periodic pension benefit cost		583	640	27
Amount charged to subsidiaries under contractual agreements		(26)	(32)	(15)
Net periodic pension benefit cost		557	608	12
Experience adjustments		163	70	(991)
Changes in demographic assumptions			140	137
Changes in financial assumptions		2,699	1,470	(812)
Effect of asset ceiling				(357)
Return on plan assets (excluding amount included in net interest expense)		(1,708)	(1,188)	1,837
Defined benefit plan actuarial gain (loss) - net of tax		Rp 1,154	Rp 492	Rp (186)
Discount rate	6.75%	6.75%	8.00%	9.00%
Rate of compensation increases	8.00%	8.00%	8.00%	8.00%

PENSION AND OTHER POST-EMPLO166

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Additional pension benefit cost (Details) - Additional pension benefit obligation Rp in Billions	12 Months Ended
	Dec. 31, 2017IDR (Rp)
Disclosure of net defined benefit liability (asset) [line items]
Past service cost	Rp 657
Actuarial loss recognized in OCI	(419)
Pension benefit obligations at end of year	Rp 1,076

PENSION AND OTHER POST-EMPLO167

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Components of net periodic additional pension benefit cost (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Disclosure of defined benefit plans [line items]
Defined benefit plan actuarial gain (loss) - net of tax	$ 175	Rp 2,375	Rp 2,058	Rp (368)
Additional pension benefit obligation
Disclosure of defined benefit plans [line items]
Past service cost		657
Net periodic pension benefit cost		657
Changes in financial assumptions		419
Defined benefit plan actuarial gain (loss) - net of tax		Rp 419
Discount rate	6.75%	6.75%
Rate of compensation increases	8.00%	8.00%
Additional pension benefit obligation | Minimum
Disclosure of defined benefit plans [line items]
Rate of return on investment	9.50	9.50
Actuarial discount rate of pension fund	9.25	9.25
Additional pension benefit obligation | Maximum
Disclosure of defined benefit plans [line items]
Rate of return on investment	10.25	10.25
Actuarial discount rate of pension fund	9.50	9.50

PENSION AND OTHER POST-EMPLO168

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Unfunded Pension (Details) Rp in Billions	12 Months Ended
	Dec. 31, 2017IDR (Rp)Y	Dec. 31, 2016IDR (Rp)
Additional pension benefit obligation
Disclosure of defined benefit plans [line items]
Pension benefit obligations at end of year	Rp 1,076
The company | Unfunded Pension
Disclosure of defined benefit plans [line items]
Employer's contribution	Rp 10	Rp 9
Pre retirement employees inactiveness period	6 months
Retirement age | Y	56
Pension benefit obligations at beginning of year	Rp 2,507	2,500
Service costs	51	64
Net interest income (costs)	188	215
Actuarial gain (losses) recognized in OCI	100	119
Benefits paid by employer	(462)	(391)
Pension benefit obligations at end of year	Rp 2,384	Rp 2,507

PENSION AND OTHER POST-EMPLO169

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Unfunded Pension - Components of pension benefit cost (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Disclosure of defined benefit plans [line items]
Net periodic pension benefit cost		Rp 2,080	Rp 1,361	Rp 759
Defined benefit plan actuarial gain (loss) - net of tax	$ 175	2,375	2,058	(368)
Pension benefit cost
Disclosure of defined benefit plans [line items]
Net periodic pension benefit cost		1,700	1,068	443
The company | Unfunded Pension
Disclosure of defined benefit plans [line items]
Service costs		51	64	60
Net interest cost		188	215	191
Net periodic pension benefit cost		239	279	251
Experience adjustments		19	(9)	(30)
Changes in demographic assumptions			30	50
Changes in financial assumptions		81	98	167
Defined benefit plan actuarial gain (loss) - net of tax		Rp 100	Rp 119	Rp 187
Discount rate				9.00%
The company | Unfunded Pension | Minimum
Disclosure of defined benefit plans [line items]
Discount rate	6.00%	6.00%	7.75%
Rate of compensation increases	6.10%	6.10%	6.10%
The company | Unfunded Pension | Maximum
Disclosure of defined benefit plans [line items]
Discount rate	6.75%	6.75%	8.00%
Rate of compensation increases	8.00%	8.00%	8.00%

PENSION AND OTHER POST-EMPLO170

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Telkomsel (Details) - Telkomsel - Pension benefit cost - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2004
Disclosure of net defined benefit liability (asset) [line items]
Pension benefit obligations at beginning of year	Rp (1,193)	Rp (803)
Actuarial gain (losses) recognized in OCI	(584)	(392)
Return on plan assets (excluding amount included in net interest expense)	(54)	(100)
Benefits paid by employer	(131)	(83)
Funded status	(1,839)	(1,193)
Pension benefit obligations at end of year	(1,839)	(1,193)
Until 2,004
Disclosure of net defined benefit liability (asset) [line items]
Percentage of participating employees contribution			5.00%
Present value of the defined benefit obligations
Disclosure of net defined benefit liability (asset) [line items]
Pension benefit obligations at beginning of year	2,034	1,415
Service costs	149	107
Net interest income (costs)	167	130
Actuarial gain (losses) recognized in OCI	584	392
Benefits paid	(6)	(10)
Pension benefit obligations at end of year	2,928	2,034
Plan assets
Disclosure of net defined benefit liability (asset) [line items]
Pension benefit obligations at beginning of year	(841)	(612)
Net interest income (costs)	69	56
Return on plan assets (excluding amount included in net interest expense)	54	100
Benefits paid by employer	131	83
Benefits paid	6	10
Pension benefit obligations at end of year	Rp (1,089)	Rp (841)

PENSION AND OTHER POST-EMPLO171

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Telkomsel - Movements of pension benefit obligation (Details) Rp in Billions	Jun. 07, 2017	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)
Disclosure of defined benefit plans [line items]
Maximum percentage of surplus defined benefit plan	10
Threshold FSR	105
Pension benefit cost | Telkomsel
Disclosure of defined benefit plans [line items]
Pension benefit obligations at beginning of year		Rp (1,193)	Rp (803)
Periodic pension benefit cost		247	181
Actuarial gain (losses) recognized in OCI		584	392
Return on plan assets (excluding amount included in net interest expense)		(54)	(100)
Benefits paid by employer		(131)	(83)
Pension benefit obligations at end of year		Rp (1,839)	Rp (1,193)

PENSION AND OTHER POST-EMPLO172

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Telkomsel - Components (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Disclosure of defined benefit plans [line items]
Net periodic pension benefit cost		Rp 2,080	Rp 1,361	Rp 759
Defined benefit plan actuarial gain (loss) - net of tax	$ 175	2,375	2,058	(368)
Pension benefit cost
Disclosure of defined benefit plans [line items]
Net periodic pension benefit cost		1,700	1,068	443
Pension benefit cost | Telkomsel
Disclosure of defined benefit plans [line items]
Service costs		149	107	101
Net interest cost		98	74	78
Net periodic pension benefit cost		247	181	179
Experience adjustments		(77)	32	(20)
Changes in financial assumptions		661	360	(44)
Return on plan assets (excluding amount included in net interest expense)		(54)	(100)	236
Defined benefit plan actuarial gain (loss) - net of tax		Rp 530	Rp 292	Rp 172
Discount rate	7.00%	7.00%	8.25%	9.25%
Rate of compensation increases	8.00%	8.00%	8.00%	8.00%

PENSION AND OTHER POST-EMPLO173

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Health Care (Details) - Post-employment health care benefit cost - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [line items]
Pension benefit obligations at beginning of year	Rp 1,592	Rp 118
Return on plan assets (excluding amount included in net interest expense)	909	519
Actuarial gain (losses) recognized in OCI	(1,460)	(1,828)
Pension benefit obligations at end of year	2,419	1,592
Funded status	Rp (2,419)	(1,592)
Employee hired before November 1, 1995
Disclosure of net defined benefit liability (asset) [line items]
Minimum employee working period for benefits	20 years
Present value of the defined benefit obligations
Disclosure of net defined benefit liability (asset) [line items]
Pension benefit obligations at beginning of year	Rp 13,357	10,942
Service costs		9
Net interest income (costs)	1,115	994
Actuarial gain (losses) recognized in OCI	1,460	1,828
Benefits paid	484	416
Pension benefit obligations at end of year	15,448	13,357
Plan assets
Disclosure of net defined benefit liability (asset) [line items]
Pension benefit obligations at beginning of year	(11,765)	(10,824)
Net interest income (costs)	(979)	(982)
Return on plan assets (excluding amount included in net interest expense)	909	519
Benefits paid	(484)	(416)
Plan administration costs	(140)	(144)
Pension benefit obligations at end of year	Rp (13,029)	Rp (11,765)

PENSION AND OTHER POST-EMPLO174

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Health Care - Plan Assets (Details) - Post-employment health care benefit cost - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of fair value of plan assets [line items]
Percentage of companies share in total plan assets	2.04%	1.84%
Actual return on plan asset	Rp 1,748	Rp 1,357
Level 1
Disclosure of fair value of plan assets [line items]
Cash and cash equivalents	1,354	894
Equity-based mutual fund	1,113	1,311
Fixed income instruments	7,642	7,241
Total	12,732	11,533
Unquoted
Disclosure of fair value of plan assets [line items]
Private placement	297	232
Total	297	232
Manufacturing and consumer | Level 1
Disclosure of fair value of plan assets [line items]
Equity instruments	835	754
Finance | Level 1
Disclosure of fair value of plan assets [line items]
Equity instruments	840	540
Construction | Level 1
Disclosure of fair value of plan assets [line items]
Equity instruments	254	351
Infrastructure and telecommunication | Level 1
Disclosure of fair value of plan assets [line items]
Equity instruments	350	245
Wholesale | Level 1
Disclosure of fair value of plan assets [line items]
Equity instruments	137	101
Mining | Level 1
Disclosure of fair value of plan assets [line items]
Equity instruments	65	27
Services | Level 1
Disclosure of fair value of plan assets [line items]
Equity instruments	38	17
Agriculture | Level 1
Disclosure of fair value of plan assets [line items]
Equity instruments	35	44
Biotechnology and Pharma Industry | Level 1
Disclosure of fair value of plan assets [line items]
Equity instruments	68	6
Miscellaneous industries | Level 1
Disclosure of fair value of plan assets [line items]
Equity instruments	1	2
Series B shares
Disclosure of fair value of plan assets [line items]
Equity instruments	Rp 265	Rp 217

PENSION AND OTHER POST-EMPLO175

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Health Care - Movements of Projected Benefit Obligation (Details) - Post-employment health care benefit cost - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [line items]
Pension benefit obligations at beginning of year	Rp 1,592	Rp 118
Net periodic post-employment health care benefit costs	276	165
Actuarial gain (losses) recognized in OCI	1,460	1,828
Return on plan assets (excluding amount included in net interest expense)	(909)	(519)
Pension benefit obligations at end of year	Rp 2,419	Rp 1,592

PENSION AND OTHER POST-EMPLO176

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Health Care - Components (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Disclosure of net defined benefit liability (asset) [line items]
Net periodic pension benefit cost		Rp 2,080	Rp 1,361	Rp 759
Defined benefit plan actuarial gain (loss) - net of tax	$ 175	2,375	2,058	(368)
Post-employment health care benefit cost
Disclosure of net defined benefit liability (asset) [line items]
Service costs			9	49
Plan administration cost		140	144	131
Net interest cost		136	12	37
Net periodic pension benefit cost		276	165	217
Amount charged to subsidiaries under contractual agreements			(2)	(1)
Net periodic pension benefit cost		276	163	216
Experience adjustments		(1,198)	26	(53)
Changes in demographic assumptions			66	92
Changes in financial assumptions		2,658	1,736	(1,226)
Return on plan assets (excluding amount included in net interest expense)		(909)	(519)	647
Defined benefit plan actuarial gain (loss) - net of tax		Rp 551	Rp 1,309	Rp (540)

PENSION AND OTHER POST-EMPLO177

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Health Care - Actuarial Assumptions (Details) - Post-employment health care benefit cost	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate	7.25%	8.50%	9.25%
Health care costs trend rate assumed for next year	7.00%	7.00%	7.00%
Ultimate health care costs trend rate	7.00%	7.00%	7.00%

PENSION AND OTHER POST-EMPLO178

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Other post-employment benefits cost (Details) - Other post-employment benefit cost - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of defined benefit plans [line items]
Pension benefit obligations at beginning of year	Rp 502	Rp 497
Service costs	6	7
Net interest income (costs)	36	41
Actuarial gain (losses) recognized in OCI	40	20
Benefits paid by employer	(74)	(63)
Pension benefit obligations at end of year	Rp 510	Rp 502

PENSION AND OTHER POST-EMPLO179

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Other post-employment benefits cost - Components (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Disclosure of defined benefit plans [line items]
Net periodic pension benefit cost		Rp 2,080	Rp 1,361	Rp 759
Defined benefit plan actuarial gain (loss) - net of tax	$ 175	2,375	2,058	(368)
Other post-employment benefit cost
Disclosure of defined benefit plans [line items]
Service costs		6	7	8
Net interest cost		36	41	39
Net periodic pension benefit cost		42	48	47
Experience adjustments		10	2	20
Changes in demographic assumptions			0	0
Changes in financial assumptions		30	18	(9)
Defined benefit plan actuarial gain (loss) - net of tax		Rp 40	Rp 20	Rp 11
Discount rate	5.75%	5.75%	7.75%	9.00%

PENSION AND OTHER POST-EMPLO180

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Obligation under the Labor Law (Details) - IDR (Rp) Rp in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of defined benefit plans [line items]
Post-employment benefit expense, defined benefit plans	Rp 2,080,000	Rp 1,361,000	Rp 759,000
Amount recognized in other comprehensive income before tax adjustment	(2,869,000)	(2,266,000)	309,000
Other employee benefit cost
Disclosure of defined benefit plans [line items]
Net defined benefit liability (asset)	427,000	332,000
Post-employment benefit expense, defined benefit plans	62,000	82,000	53,000
Amount recognized in other comprehensive income before tax adjustment	Rp (72,000)	Rp (33,000)	Rp (48,000)

PENSION AND OTHER POST-EMPLO181

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Maturity (Details) Rp in Billions	12 Months Ended
	Dec. 31, 2017IDR (Rp)Y
Post-employment health care benefit cost
Disclosure of defined benefit plans [line items]
Weighted average duration of DBO | Y	17.64
Post-employment health care benefit cost | Within next 10 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	Rp 6,579
Post-employment health care benefit cost | Within 10-20 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	9,995
Post-employment health care benefit cost | Within 20-30 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	9,692
Post-employment health care benefit cost | Within 30-40 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	3,710
Post-employment health care benefit cost | Within 40-50 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	343
Post-employment health care benefit cost | Within 50-60 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	440
Post-employment health care benefit cost | Within 60-70 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	Rp 7
Other post-employment benefit cost
Disclosure of defined benefit plans [line items]
Weighted average duration of DBO | Y	3.62
Other post-employment benefit cost | Within next 10 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	Rp 539
Other post-employment benefit cost | Within 10-20 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	124
Other post-employment benefit cost | Within 20-30 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	45
Other post-employment benefit cost | Within 30-40 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	Rp 2
Telkomsel | Pension benefit cost
Disclosure of defined benefit plans [line items]
Weighted average duration of DBO | Y	11.77
Telkomsel | Pension benefit cost | Within next 10 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	Rp 2,450
Telkomsel | Pension benefit cost | Within 10-20 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	7,997
Telkomsel | Pension benefit cost | Within 20-30 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	6,763
Telkomsel | Pension benefit cost | Within 30-40 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	1,509
The company | Defined pension benefit obligation | Within next 10 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	17,864
The company | Defined pension benefit obligation | Within 10-20 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	21,667
The company | Defined pension benefit obligation | Within 20-30 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	18,911
The company | Defined pension benefit obligation | Within 30-40 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	12,971
The company | Defined pension benefit obligation | Within 40-50 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	2,917
The company | Defined pension benefit obligation | Within 50-60 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	182
The company | Defined pension benefit obligation | Within 60-70 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	6
The company | Defined pension benefit obligation | Within 70-80 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	Rp 0
The company | Additional pension benefit obligation
Disclosure of defined benefit plans [line items]
Weighted average duration of DBO | Y	9.52
The company | Additional pension benefit obligation | Within next 10 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	Rp 602
The company | Additional pension benefit obligation | Within 10-20 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	937
The company | Additional pension benefit obligation | Within 20-30 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	628
The company | Additional pension benefit obligation | Within 30-40 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	72
The company | Additional pension benefit obligation | Within 40-50 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	22
The company | Additional pension benefit obligation | Within 50-60 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	Rp 17
The company | Unfunded Pension
Disclosure of defined benefit plans [line items]
Weighted average duration of DBO | Y	4.4
The company | Unfunded Pension | Within next 10 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	Rp 2,614
The company | Unfunded Pension | Within 10-20 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	261
The company | Unfunded Pension | Within 20-30 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	42
The company | Unfunded Pension | Within 30-40 years
Disclosure of defined benefit plans [line items]
Estimated future benefit payments	Rp 10

PENSION AND OTHER POST-EMPLO182

PENSION AND OTHER POST-EMPLOYMENT BENEFITS - Sensitivity Analysis (Details) Rp in Billions	Dec. 31, 2017IDR (Rp)
Discount Rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of increase in actuarial assumptions	1.00%
Percentage of decrease in actuarial assumptions	1.00%
Rate of Compensation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of increase in actuarial assumptions	1.00%
Percentage of decrease in actuarial assumptions	1.00%
Pension benefit cost | Telkomsel | Discount Rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Amount of increase in actuarial assumptions	Rp (290)
Amount of decrease in actuarial assumptions	331
Pension benefit cost | Telkomsel | Rate of Compensation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Amount of increase in actuarial assumptions	170
Amount of decrease in actuarial assumptions	(159)
Defined pension benefit obligation | Discount Rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Amount of increase in actuarial assumptions	(2,028)
Amount of decrease in actuarial assumptions	2,409
Defined pension benefit obligation | Rate of Compensation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Amount of increase in actuarial assumptions	397
Amount of decrease in actuarial assumptions	(413)
Additional pension benefit obligation | Discount Rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Amount of increase in actuarial assumptions	(72)
Amount of decrease in actuarial assumptions	83
Unfunded Pension | Discount Rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Amount of increase in actuarial assumptions	(60)
Amount of decrease in actuarial assumptions	64
Unfunded Pension | Rate of Compensation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Amount of increase in actuarial assumptions	63
Amount of decrease in actuarial assumptions	(63)
Post-employment health care benefit cost | Discount Rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Amount of increase in actuarial assumptions	(2,197)
Amount of decrease in actuarial assumptions	2,965
Post-employment health care benefit cost | Rate of Compensation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Amount of increase in actuarial assumptions	1,356
Amount of decrease in actuarial assumptions	(1,150)
Other post-employment benefit cost | Discount Rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Amount of increase in actuarial assumptions	(17)
Amount of decrease in actuarial assumptions	Rp 18

LSA PROVISIONS (Details)

LSA PROVISIONS (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)
LSA PROVISIONS
Long service award provisions		Rp 613		$ 56	Rp 758
Long Service Award Expense	Rp 255	Rp 237	Rp 152

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - IDR (Rp) Rp in Billions	Jan. 01, 1995	Dec. 31, 2017	Dec. 31, 2016
Transactions with related parties
Guarantees provided or received for any related party receivables or payables		Rp 0
Impairment of receivables from related parties		Rp 394
Collections made by the Company (as a percent)	1.00%
Tiphone
Transactions with related parties
Percentage of ownership		24.00%	24.43%

RELATED PARTY TRANSACTIONS - Re

RELATED PARTY TRANSACTIONS - Revenue (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Transactions with related parties
Total	Rp 6,760	Rp 6,882	Rp 4,392
% of total revenues	5.27%	5.94%	4.30%
Ministry of Finance
Transactions with related parties
Total	Rp 280	Rp 207	Rp 206
% of total revenues	0.22%	0.18%	0.20%
Entities under common control
Transactions with related parties
Total	Rp 5,987	Rp 6,224	Rp 4,025
% of total revenues	4.65%	5.37%	3.94%
Government agencies
Transactions with related parties
Total	Rp 2,568	Rp 2,279	Rp 1,650
% of total revenues	2.00%	1.96%	1.61%
Indosat
Transactions with related parties
Total	Rp 1,789	Rp 2,167	Rp 1,020
% of total revenues	1.39%	1.86%	1.00%
BRI
Transactions with related parties
Total	Rp 237	Rp 181	Rp 188
% of total revenues	0.18%	0.16%	0.18%
Bank Mandiri
Transactions with related parties
Total	Rp 157	Rp 161	Rp 151
% of total revenues	0.12%	0.14%	0.15%
BTN
Transactions with related parties
Total	Rp 129	Rp 107	Rp 41
% of total revenues	0.10%	0.09%	0.04%
Pegadaian
Transactions with related parties
Total	Rp 115	Rp 93	Rp 89
% of total revenues	0.09%	0.08%	0.09%
BNI
Transactions with related parties
Total	Rp 105	Rp 136	Rp 126
% of total revenues	0.08%	0.12%	0.12%
Lintasarta
Transactions with related parties
Total	Rp 97	Rp 99	Rp 82
% of total revenues	0.08%	0.09%	0.08%
Pertamina
Transactions with related parties
Total	Rp 94	Rp 64	Rp 99
% of total revenues	0.07%	0.06%	0.10%
ICON Plus
Transactions with related parties
Total	Rp 62	Rp 56	Rp 63
% of total revenues	0.05%	0.05%	0.06%
Garuda
Transactions with related parties
Total	Rp 55	Rp 75	Rp 77
% of total revenues	0.04%	0.06%	0.08%
Pos Indonesia
Transactions with related parties
Total	Rp 47
% of total revenues	0.04%
Pelindo
Transactions with related parties
Total	Rp 40		Rp 17
% of total revenues	0.03%		0.02%
Kimia Farma
Transactions with related parties
Total	Rp 36
% of total revenues	0.03%
Jiwasraya
Transactions with related parties
Total	Rp 35
% of total revenues	0.03%
Semen Indonesia
Transactions with related parties
Total	Rp 34
% of total revenues	0.03%
Others
Transactions with related parties
Total	Rp 387	Rp 806	Rp 422
% of total revenues	0.29%	0.70%	0.41%
Associated companies
Transactions with related parties
Total	Rp 178	Rp 198	Rp 103
% of total revenues	0.15%	0.17%	0.10%
Indonusa
Transactions with related parties
Total	Rp 112	Rp 105	Rp 60
% of total revenues	0.09%	0.09%	0.06%
Teltranet
Transactions with related parties
Total	Rp 46	Rp 23
% of total revenues	0.04%	0.02%
Others
Transactions with related parties
Total	Rp 20	Rp 70	Rp 43
% of total revenues	0.02%	0.06%	0.04%
Other related entities
Transactions with related parties
Total	Rp 315	Rp 253	Rp 58
% of total revenues	0.25%	0.22%	0.06%

RELATED PARTY TRANSACTIONS - Ex

RELATED PARTY TRANSACTIONS - Expenses (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Transactions with related parties
Total	Rp 12,964	Rp 11,657	Rp 10,805
% of total expenses	15.43%	15.45%	15.52%
Ministry of Finance
Transactions with related parties
Total	Rp 12
% of total expenses	0.01%
Entities under common control
Transactions with related parties
Total	Rp 9,974	Rp 8,282	Rp 7,899
% of total expenses	11.87%	10.98%	11.35%
MoCI
Transactions with related parties
Total	Rp 6,533	Rp 5,911	Rp 5,862
% of total expenses	7.77%	7.84%	8.42%
PLN
Transactions with related parties
Total	Rp 2,269	Rp 1,037	Rp 738
% of total expenses	2.70%	1.38%	1.06%
Indosat
Transactions with related parties
Total	Rp 890	Rp 939	Rp 978
% of total expenses	1.06%	1.25%	1.40%
Jasindo
Transactions with related parties
Total	Rp 168	Rp 267	Rp 256
% of total expenses	0.20%	0.35%	0.37%
BPJS
Transactions with related parties
Total	Rp 49		Rp 33
% of total expenses	0.06%		0.05%
Others
Transactions with related parties
Total	Rp 65	Rp 128	Rp 32
% of total expenses	0.08%	0.16%	0.05%
Associated companies
Transactions with related parties
Total	Rp 421	Rp 232	Rp 9
% of total expenses	0.50%	0.30%	0.01%
Indonusa
Transactions with related parties
Total	Rp 264	Rp 145
% of total expenses	0.31%	0.19%
Teltranet
Transactions with related parties
Total	Rp 123	Rp 49
% of total expenses	0.15%	0.06%
ILCS
Transactions with related parties
Total	Rp 34	Rp 4
% of total expenses	0.04%	0.01%
Others
Transactions with related parties
Total	Rp 0	Rp 34	Rp 9
% of total expenses	0.00%	0.04%	0.01%
Other related entities
Transactions with related parties
Total	Rp 2,557	Rp 3,143	Rp 2,897
% of total expenses	3.05%	4.17%	4.16%
Kisel
Transactions with related parties
Total	Rp 813	Rp 771	Rp 748
% of total expenses	0.97%	1.02%	1.07%
Kopegtel
Transactions with related parties
Total	Rp 713	Rp 533	Rp 460
% of total expenses	0.85%	0.71%	0.66%
POIN
Transactions with related parties
Total	Rp 405	Rp 1,459	Rp 1,485
% of total expenses	0.48%	1.94%	2.13%
PMM
Transactions with related parties
Total	Rp 404
% of total expenses	0.48%
Yakes
Transactions with related parties
Total	Rp 139	Rp 192	Rp 174
% of total expenses	0.17%	0.25%	0.25%
Others
Transactions with related parties
Total	Rp 83	Rp 188	Rp 30
% of total expenses	0.10%	0.25%	0.05%

RELATED PARTY TRANSACTIONS - Fi

RELATED PARTY TRANSACTIONS - Finance Income (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Ministry of Finance
Transactions with related parties
Total	Rp 0	Rp 2	Rp 9
% of total finance income	0.00%	0.12%	0.64%
Entities under common control
Transactions with related parties
Total	Rp 932	Rp 936	Rp 856
% of total finance income	64.99%	54.55%	60.84%
State-owned banks
Transactions with related parties
Total	Rp 863	Rp 895	Rp 830
% of total finance income	60.18%	52.16%	58.99%
Government agencies
Transactions with related parties
Total	Rp 34	Rp 34	Rp 11
% of total finance income	2.37%	1.98%	0.78%
Others
Transactions with related parties
Total	Rp 35	Rp 5	Rp 6
% of total finance income	2.44%	0.29%	0.43%

RELATED PARTY TRANSACTIONS -188

RELATED PARTY TRANSACTIONS - Finance costs (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Transactions with related parties
Total	Rp 968	Rp 1,292	Rp 1,137
% of total finance costs	34.95%	45.98%	45.83%
Ministry of Finance
Transactions with related parties
Total	Rp 54	Rp 64	Rp 76
% of total finance costs	1.95%	2.28%	3.06%
State-owned banks
Transactions with related parties
Total	Rp 820	Rp 1,228	Rp 1,061
% of total finance costs	29.61%	43.70%	42.77%
SMI
Transactions with related parties
Total	Rp 94
% of total finance costs	3.39%

RELATED PARTY TRANSACTIONS - Di

RELATED PARTY TRANSACTIONS - Distribution of Sim Card and Pulse Reload Voucher (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other related entities
Transactions with related parties
Total	Rp 8,477	Rp 8,449	Rp 4,250
% of total revenues	6.61%	7.26%	4.14%
Kisel
Transactions with related parties
Total	Rp 4,181	Rp 4,600	Rp 3,866
% of total revenues	3.26%	3.95%	3.77%
Tiphone
Transactions with related parties
Total	Rp 3,888	Rp 3,441
% of total revenues	3.03%	2.96%
Gratika
Transactions with related parties
Total	Rp 408	Rp 408	Rp 384
% of total revenues	0.32%	0.35%	0.37%

RELATED PARTY TRANSACTIONS - Pu

RELATED PARTY TRANSACTIONS - Purchase of Property and Equipment (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Transactions with related parties
Total	Rp 683	Rp 993
% of total property and equipment purchased	2.05%	3.41%
Entities under common control
Transactions with related parties
Total	Rp 301	Rp 527
% of total property and equipment purchased	0.90%	1.80%
INTI
Transactions with related parties
Total	Rp 203	Rp 374
% of total property and equipment purchased	0.61%	1.28%
LEN
Transactions with related parties
Total	Rp 67	Rp 114
% of total property and equipment purchased	0.20%	0.39%
Others
Transactions with related parties
Total	Rp 31	Rp 39
% of total property and equipment purchased	0.09%	0.13%
Other related entities
Transactions with related parties
Total	Rp 382	Rp 466
% of total property and equipment purchased	1.15%	1.61%
Kopegtel
Transactions with related parties
Total	Rp 130	Rp 198
% of total property and equipment purchased	0.39%	0.68%
Kisel
Transactions with related parties
Total	Rp 73	Rp 66
% of total property and equipment purchased	0.22%	0.23%
Bangtelindo
Transactions with related parties
Total	Rp 64	Rp 84
% of total property and equipment purchased	0.19%	0.29%
SPM
Transactions with related parties
Total	Rp 57	Rp 73
% of total property and equipment purchased	0.17%	0.25%
Others
Transactions with related parties
Total	Rp 58	Rp 45
% of total property and equipment purchased	0.18%	0.16%

RELATED PARTY TRANSACTIONS - As

RELATED PARTY TRANSACTIONS - Assets with Related Parties (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Transactions with related parties
Cash and cash equivalents (Note 4)	Rp 19,236	Rp 19,531
% of cash and cash equivalents on total assets	9.71%	10.89%
Other current financial assets (Note 5)	Rp 1,170	Rp 1,221
% of other current financial assets on total assets	0.59%	0.68%
Trade receivables (Note 6)	Rp 1,864	Rp 1,488
Percentage of trade receivables on total assets	0.94%	0.83%
Other current assets	Rp 3,613	Rp 3,149
% of other current assets on total assets	1.82%	1.75%
Other non-current assets	Rp 2,077	Rp 633
% of other non-current assets on total assets	1.05%	0.35%
Entities under common control
Transactions with related parties
Other current assets	Rp 3,545	Rp 3,097
% of other current assets on total assets	1.79%	1.72%
Other non-current assets	Rp 2,052	Rp 611
% of other non-current assets on total assets	1.04%	0.34%
MoCI
Transactions with related parties
Other current assets	Rp 3,485	Rp 3,056
% of other current assets on total assets	1.76%	1.70%
Other non-current assets	Rp 2,019	Rp 320
% of other non-current assets on total assets	1.02%	0.18%
Jasindo
Transactions with related parties
Other current assets	Rp 45	Rp 22
% of other current assets on total assets	0.02%	0.01%
Others
Transactions with related parties
Other current assets	Rp 15	Rp 19
% of other current assets on total assets	0.01%	0.01%
Other non-current assets	Rp 33	Rp 291
% of other non-current assets on total assets	0.02%	0.16%
Other related entities
Transactions with related parties
Other current assets	Rp 68	Rp 52
% of other current assets on total assets	0.03%	0.03%
Other non-current assets	Rp 25	Rp 22
% of other non-current assets on total assets	0.01%	0.01%
Kisel
Transactions with related parties
Other current assets	Rp 68	Rp 52
% of other current assets on total assets	0.03%	0.03%

RELATED PARTY TRANSACTIONS - Tr

RELATED PARTY TRANSACTIONS - Trade Payables (Details) - IDR (Rp)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Transactions with related parties
Trade payables (Note 13)	Rp 2,460,000,000,000	Rp 2,842,000,000,000
Total trade payables	2,460,000,000,000	2,842,000,000,000
% of total liabilities	2.83	3.83
Ministry of Finance
Transactions with related parties
Trade payables (Note 13)	29,000,000,000
% of total liabilities	0.03
Entities under common control
Transactions with related parties
Trade payables (Note 13)	1,894,000,000,000	2,473,000,000,000
% of total liabilities	2.19	3.33
MoCI
Transactions with related parties
Trade payables (Note 13)	1,561,000,000,000	1,288,000,000,000
% of total liabilities	1.81	1.74
Indosat
Transactions with related parties
Trade payables (Note 13)	225,000,000,000	275,000,000,000
% of total liabilities	0.26	0.37
Others
Transactions with related parties
Trade payables (Note 13)	108,000,000,000	910,000,000,000
% of total liabilities	0.12	1.22
Other related entities
Transactions with related parties
Trade payables (Note 13)	490,000,000,000	368,000,000,000
% of total liabilities	0.56	0.50
Kopegtel
Transactions with related parties
Trade payables (Note 13)	206,000,000,000	170,000,000,000
% of total liabilities	0.24	0.23
Yakes
Transactions with related parties
Trade payables (Note 13)	55,000,000,000	47,000,000,000
% of total liabilities	0.06	0.06
Kisel
Transactions with related parties
Trade payables (Note 13)	53,000,000,000	18,000,000,000
% of total liabilities	0.06	0.02
Bangtelindo
Transactions with related parties
Trade payables (Note 13)	36,000,000,000	26,000,000,000
% of total liabilities	0.04	0.04
SPM
Transactions with related parties
Trade payables (Note 13)	36,000,000,000	26,000,000,000
% of total liabilities	0.04	0.04
Others
Transactions with related parties
Trade payables (Note 13)	104,000,000,000	81,000,000,000
% of total liabilities	0.12	0.11
Associated companies
Transactions with related parties
Trade payables (Note 13)	47,000,000,000	1,000,000,000
% of total liabilities	Rp 0.05	Rp 0

RELATED PARTY TRANSACTIONS - Li

RELATED PARTY TRANSACTIONS - Liabilities with Related Parties (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Transactions with related parties
Accrued expenses	Rp 395	Rp 321
% of accrued expenses on total liabilities	0.46%	0.44%
Advances from customers	Rp 30	Rp 31
% of advances from customers on total liabilities	0.03%	0.05%
Short-term bank loans - (Note 16)	Rp 1,297	Rp 143
Percentage of short term bank loans on total liabilities	1.50%	0.19%
Two-step loans (Note 17a)	Rp 1,098	Rp 1,292
Percentage of two step loans on total liabilities	1.27%	1.74%
Long-term bank loans - (Note 17c)	Rp 7,895	Rp 6,325
Percentage of long term bank loans on total liabilities	9.14%	8.54%
Other borrowings (Note 17d)	Rp 1,295	Rp 697
Percentage of other borrowings on total liabilities	1.50%	0.94%
Ministry of Finance
Transactions with related parties
Accrued expenses	Rp 9	Rp 12
% of accrued expenses on total liabilities	0.01%	0.02%
Advances from customers	Rp 19	Rp 19
% of advances from customers on total liabilities	0.02%	0.03%
Entities under common control
Transactions with related parties
Accrued expenses	Rp 151	Rp 186
% of accrued expenses on total liabilities	0.18%	0.25%
PLN
Transactions with related parties
Accrued expenses	Rp 113	Rp 124
% of accrued expenses on total liabilities	0.13%	0.17%
Advances from customers	Rp 11	Rp 12
% of advances from customers on total liabilities	0.01%	0.02%
State-owned banks
Transactions with related parties
Accrued expenses	Rp 22	Rp 52
% of accrued expenses on total liabilities	0.03%	0.07%
Others
Transactions with related parties
Accrued expenses	Rp 16	Rp 10
% of accrued expenses on total liabilities	0.02%	0.01%
Other related entities
Transactions with related parties
Accrued expenses	Rp 235	Rp 123
% of accrued expenses on total liabilities	0.27%	0.17%

RELATED PARTY TRANSACTIONS -194

RELATED PARTY TRANSACTIONS - Remuneration (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Board of Directors
Transactions with related parties
Remuneration	Rp 175	Rp 427	Rp 168
% of total expenses	0.21%	0.57%	0.24%
Board of Commissioners
Transactions with related parties
Remuneration	Rp 65	Rp 121	Rp 64
% of total expenses	0.08%	0.16%	0.09%

OPERATING SEGMENT (Details)

OPERATING SEGMENT (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)segment	Dec. 31, 2017IDR (Rp)segment	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Segment results
Number of Operating Segments | segment	4	4
Revenues	$ 9,453	Rp 128,256	Rp 116,333	Rp 102,470
Operating expenses		(84,354)	(77,161)	(70,101)
OPERATING PROFIT	$ 3,237	43,902	39,172	32,369
Capital expenditures		(33,154)	(29,199)	(26,401)
Depreciation and amortization		(20,477)	(18,556)	(18,572)
Provision recognized in current period		(1,494)	(743)	(1,010)
Operating Segments
Segment results
Revenues		383	224	(212)
Operating expenses		(603)	358	(54)
Adjustments and Eliminations
Segment results
Revenues		(35,698)	(31,914)	(22,924)
Operating expenses		36,076	30,162	22,963
OPERATING PROFIT		378	(1,752)	39
Capital expenditures		(708)	(780)	(190)
Depreciation and amortization		462	253	108
Provision recognized in current period		(21)	(10)	(4)
Elimination
Segment results
Revenues		(36,081)	(32,138)	(22,712)
Operating expenses		36,679	29,804	23,017
Total Segment
Segment results
Revenues		163,954	148,247	125,394
Operating expenses		(120,430)	(107,323)	(93,064)
OPERATING PROFIT		43,524	40,924	32,330
Capital expenditures		(32,446)	(28,419)	(26,211)
Depreciation and amortization		(20,939)	(18,809)	(18,680)
Provision recognized in current period		(1,473)	(733)	(1,006)
Total Segment | Operating Segments
Segment results
Revenues		127,873	116,109	102,682
Operating expenses		(83,751)	(77,519)	(70,047)
Total Segment | Elimination
Segment results
Revenues		36,081	32,138	22,712
Operating expenses		(36,679)	(29,804)	(23,017)
Mobile
Segment results
Revenues		93,159	86,722	76,050
Operating expenses		(53,834)	(50,361)	(46,944)
OPERATING PROFIT		39,325	36,361	29,106
Capital expenditures		(15,134)	(12,568)	(11,564)
Depreciation and amortization		(13,560)	(12,808)	(12,978)
Provision recognized in current period		(291)	(221)	(136)
Mobile | Operating Segments
Segment results
Revenues		90,073	83,998	71,203
Operating expenses		(39,452)	(37,814)	(36,461)
Mobile | Elimination
Segment results
Revenues		3,086	2,724	4,847
Operating expenses		(14,382)	(12,547)	(10,483)
Consumer
Segment results
Revenues		11,392	12,287	11,255
Operating expenses		(11,923)	(13,817)	(12,898)
OPERATING PROFIT		(531)	(1,530)	(1,643)
Capital expenditures		(6,544)	(7,085)	(7,604)
Depreciation and amortization		(2,839)	(2,881)	(2,500)
Provision recognized in current period		(385)	(392)	(226)
Consumer | Operating Segments
Segment results
Revenues		11,105	10,410	8,936
Operating expenses		(10,360)	(11,024)	(9,988)
Consumer | Elimination
Segment results
Revenues		287	1,877	2,319
Operating expenses		(1,563)	(2,793)	(2,910)
Enterprise
Segment results
Revenues		35,931	28,693	21,094
Operating expenses		(35,680)	(27,460)	(19,031)
OPERATING PROFIT		251	1,233	2,063
Capital expenditures		(3,637)	(3,036)	(3,061)
Depreciation and amortization		(2,136)	(1,386)	(1,296)
Provision recognized in current period		(668)	119	(611)
Enterprise | Operating Segments
Segment results
Revenues		19,130	15,816	16,818
Operating expenses		(20,627)	(17,813)	(14,398)
Enterprise | Elimination
Segment results
Revenues		16,801	12,877	4,276
Operating expenses		(15,053)	(9,647)	(4,633)
WIB
Segment results
Revenues		22,744	20,317	16,873
Operating expenses		(17,944)	(15,256)	(13,948)
OPERATING PROFIT		4,800	5,061	2,925
Capital expenditures		(7,120)	(5,729)	(3,982)
Depreciation and amortization		(2,382)	(1,715)	(1,893)
Provision recognized in current period		(127)	(238)	(33)
WIB | Operating Segments
Segment results
Revenues		7,439	5,866	5,603
Operating expenses		(12,333)	(10,451)	(8,957)
WIB | Elimination
Segment results
Revenues		15,305	14,451	11,270
Operating expenses		(5,611)	(4,805)	(4,991)
Others
Segment results
Revenues		728	228	122
Operating expenses		(1,049)	(429)	(243)
OPERATING PROFIT		(321)	(201)	(121)
Capital expenditures		(11)	(1)
Depreciation and amortization		(22)	(19)	(13)
Provision recognized in current period		(2)	(1)
Others | Operating Segments
Segment results
Revenues		126	19	122
Operating expenses		(979)	(417)	(243)
Others | Elimination
Segment results
Revenues		602	209
Operating expenses		Rp (70)	Rp (12)	Rp 0

OPERATING SEGMENT - Reconciliat

OPERATING SEGMENT - Reconciliation (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Segment results
Segment results	$ 3,237	Rp 43,902	Rp 39,172	Rp 32,369
Adjustments and Eliminations
Segment results
Segment results		378	(1,752)	39
Operating loss of operating business		(786)	(339)	(194)
Other eliminations and adjustments		1,195	(1,390)	282
IFRS reconciliation		(31)	(23)	(49)
Total Segment
Segment results
Segment results		Rp 43,524	Rp 40,924	Rp 32,330

OPERATING SEGMENT - Geographic

OPERATING SEGMENT - Geographic information: External Revenues (Details) $ in Millions, Rp in Billions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)
Geographic information:
REVENUES	$ 9,453	Rp 128,256	Rp 116,333	Rp 102,470
Indonesia
Geographic information:
REVENUES		125,970	114,093	100,456
Foreign countries
Geographic information:
REVENUES		Rp 2,286	Rp 2,240	Rp 2,014

OPERATING SEGMENT - Geograph198

OPERATING SEGMENT - Geographic information: Non-current operating assets (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Geographic information:
Non-current operating assets	Rp 133,402	Rp 117,319	Rp 106,511
Indonesia
Geographic information:
Non-current operating assets	130,169	114,948	105,116
Foreign countries
Geographic information:
Non-current operating assets	Rp 3,233	Rp 2,371	Rp 1,395

SIGNIFICANT COMMITMENTS AND 199

SIGNIFICANT COMMITMENTS AND AGREEMENTS - Capital expenditures (Details) - Dec. 31, 2017 $ in Millions, Rp in Billions	EUR (€)	USD ($)	IDR (Rp)
Capital expenditures
Capital expenditures			Rp 9,344
Rupiah
Capital expenditures
Capital expenditures			6,737
USD
Capital expenditures
Capital expenditures		$ 192	2,604
Euro
Capital expenditures
Capital expenditures	€ 0.21		Rp 3

SIGNIFICANT COMMITMENTS AND 200

SIGNIFICANT COMMITMENTS AND AGREEMENTS - Borrowings and other credit facilities (Details) - Dec. 31, 2017 $ in Millions, Rp in Billions	USD ($)	IDR (Rp)
Borrowings and other credit facilities
Total facility		Rp 1,500
Facility utilized		888
BRI
Borrowings and other credit facilities
Total facility		500
BRI | Payment guarantee | Telkomsel
Borrowings and other credit facilities
Facility utilized	$ 35	472
BRI | Performance guarantee | Telkomsel
Borrowings and other credit facilities
Facility utilized	1.5	20
BNI
Borrowings and other credit facilities
Total facility		500
Facility utilized | $	0
BNI | Surety bond | Telkomsel
Borrowings and other credit facilities
Facility utilized		1,030
Bank Mandiri
Borrowings and other credit facilities
Total facility		500
Facility utilized | $	0
SCB | Performance guarantee | Telkomsel
Borrowings and other credit facilities
Facility utilized	1.5	20
Rupiah | BRI
Borrowings and other credit facilities
Facility utilized		191
Rupiah | BNI
Borrowings and other credit facilities
Facility utilized		305
Rupiah | Bank Mandiri
Borrowings and other credit facilities
Facility utilized		390
USD | BNI
Borrowings and other credit facilities
Facility utilized | $	1
USD | Bank Mandiri
Borrowings and other credit facilities
Facility utilized | $	1
Financial guarantee | BRI | Telkomsel
Borrowings and other credit facilities
Total facility		500
Financial guarantee | BNI | Telkomsel
Borrowings and other credit facilities
Total facility		2,100
Facility utilized		52.2
Financial guarantee | BNI | Sigma
Borrowings and other credit facilities
Total facility	10	350
Financial guarantee | Bank Mandiri | TII
Borrowings and other credit facilities
Total facility | $	15
Financial guarantee | SCB | Telkomsel
Borrowings and other credit facilities
Total facility | $	$ 3
Financial guarantee | PT Bank Central Asia Tbk ("BCA") | Telkomsel
Borrowings and other credit facilities
Total facility		Rp 150

SIGNIFICANT COMMITMENTS AND 201

SIGNIFICANT COMMITMENTS AND AGREEMENTS - Radio Frequency Usage (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of Significant Commitments and Agreements [Line Items]
Radio frequency usage charges	Rp 4,276	Rp 3,687	Rp 3,626
Telkomsel
Disclosure of Significant Commitments and Agreements [Line Items]
Radio frequency usage charges	Rp 1,010
Period for radio frequency usage	10 years
Amount of performance bond	Rp 20
Amount of surety bond	Rp 1,030

SIGNIFICANT COMMITMENTS AND 202

SIGNIFICANT COMMITMENTS AND AGREEMENTS - Operating lease commitments (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating lease commitments
Minimum lease payments	Rp 3,814
Future minimum lease payments	31,218
Future minimum lease receivables	2,362
Early lease termination expenses		Rp 202	Rp 666
Early lease termination provisions	Rp 300
Minimum
Operating lease commitments
Term	1 year
Maximum
Operating lease commitments
Term	10 years
Less than one year
Operating lease commitments
Future minimum lease payments	Rp 4,038
Future minimum lease receivables	737
1-5 years
Operating lease commitments
Future minimum lease payments	15,915
Future minimum lease receivables	1,475
Thereafter
Operating lease commitments
Future minimum lease payments	11,265
Future minimum lease receivables	Rp 150

SIGNIFICANT COMMITMENTS AND 203

SIGNIFICANT COMMITMENTS AND AGREEMENTS - Schedule of service concession arrangement (Details) - IDR (Rp) Rp in Billions	Jun. 22, 2017	Sep. 26, 2016	Sep. 22, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 27, 2011	Dec. 23, 2010	Mar. 12, 2010
Service concession arrangement
Percentage of gross revenue to be contributed for united service organization development		1.25%
Trade Receivable for United Service Organization Program				Rp 115	Rp 178
Telkomsel
Service concession arrangement
Compensation receivable	Rp 217
Compensation received	Rp 83
Internet access service concession arrangements
Service concession arrangement
Service concession arrangements amount							Rp 528	Rp 322
All packages 1 to 13 service concession arrangement | Telkomsel
Service concession arrangement
Service concession arrangements amount						Rp 830
Desa pinter service concession arrangement | Telkomsel
Service concession arrangement
Service concession arrangements amount						Rp 261
Legal proceeding contingent liabilities USO PLIK | Internet access service concession arrangements
Service concession arrangement
Litigation settlement awarded from other party			Rp 127
Legal proceeding contingent liabilities USO MPLIK | Internet access service concession arrangements
Service concession arrangement
Litigation settlement awarded from other party			Rp 342

CONTINGENCIES (Details)

CONTINGENCIES (Details) Rp in Billions	12 Months Ended
	Dec. 31, 2017IDR (Rp)item
Case No. 26/KPPU-L/2007
Disclosure of contingent liabilities [line items]
Number of other local operators | item	7
Number of other local operators charge with violating law | item	5
Value of the award the plaintiff seeks in the legal matter	Rp 18
Case No. 03/KPPU/208/PN.JKT.PST
Disclosure of contingent liabilities [line items]
Number of other local operators | item	7
Case No. 9 K/Pdt.Sus-KPPU/2016
Disclosure of contingent liabilities [line items]
Value of the award the plaintiff seeks in the legal matter	Rp 18
Telkomsel | Case No. 26/KPPU-L/2007
Disclosure of contingent liabilities [line items]
Value of the award the plaintiff seeks in the legal matter	25
Telkomsel | Case No. 9 K/Pdt.Sus-KPPU/2016
Disclosure of contingent liabilities [line items]
Value of the award the plaintiff seeks in the legal matter	Rp 25

FINANCIAL RISK MANAGEMENT - Fin

FINANCIAL RISK MANAGEMENT - Financial assets (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
FINANCIAL RISK MANAGEMENT
Total financial assets	Rp 37,438	Rp 39,348
Loans and receivables | Cash and cash equivalents
FINANCIAL RISK MANAGEMENT
Total financial assets	25,145	29,767
Loans and receivables | Trade and other receivables, net
FINANCIAL RISK MANAGEMENT
Total financial assets	9,564	7,900
Loans and receivables | Other current financial asset
FINANCIAL RISK MANAGEMENT
Total financial assets	1,005	313
Loans and receivables | Other non-current assets
FINANCIAL RISK MANAGEMENT
Total financial assets	183	210
Available-for-sale financial assets | Available-for-sale investments
FINANCIAL RISK MANAGEMENT
Total financial assets	Rp 1,541	Rp 1,158

FINANCIAL RISK MANAGEMENT - 206

FINANCIAL RISK MANAGEMENT - Financial liabilities (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
FINANCIAL RISK MANAGEMENT
Total financial liabilities	Rp 64,189	Rp 56,772
Financial liabilities measured at amortized cost | Trade and other payables
FINANCIAL RISK MANAGEMENT
Total financial liabilities	15,791	13,690
Financial liabilities measured at amortized cost | Accrued expenses
FINANCIAL RISK MANAGEMENT
Total financial liabilities	12,630	11,283
Financial liabilities measured at amortized cost | Short-term bank loans
FINANCIAL RISK MANAGEMENT
Total financial liabilities	2,289	911
Financial liabilities measured at amortized cost | Two-step loans
FINANCIAL RISK MANAGEMENT
Total financial liabilities	1,098	1,292
Financial liabilities measured at amortized cost | Bonds and notes
FINANCIAL RISK MANAGEMENT
Total financial liabilities	8,982	9,323
Financial liabilities measured at amortized cost | Long-term bank loans
FINANCIAL RISK MANAGEMENT
Total financial liabilities	18,004	15,566
Financial liabilities measured at amortized cost | Obligations under finance leases
FINANCIAL RISK MANAGEMENT
Total financial liabilities	3,804	4,010
Financial liabilities measured at amortized cost | Other borrowings
FINANCIAL RISK MANAGEMENT
Total financial liabilities	1,295	Rp 697
Financial liabilities measured at amortized cost | Other liabilities
FINANCIAL RISK MANAGEMENT
Total financial liabilities	Rp 296

FINANCIAL RISK MANAGEMENT - Fai

FINANCIAL RISK MANAGEMENT - Fair values (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
FINANCIAL RISK MANAGEMENT
Financial assets	Rp 37,438	Rp 39,348
Financial liabilities	64,189	56,772
Financial assets, fair value	1,541
Financial liabilities, fair value	34,753	31,099
Transfer from level 1 to level 2, Assets	0
Transfer from level 2 to level 1, Assets	0
Transfer from level 1 to level 2, Liabilities	0
Transfer from level 2 to level 1, Liabilities	0
Transfer from level 3, Assets	0
Transfer to level 3, Assets	0
Transfer from level 3, Liabilities	0
Transfer to level 3, Liabilities	0
Level 1
FINANCIAL RISK MANAGEMENT
Financial assets, fair value	1,151
Financial liabilities, fair value	10,051	9,342
Level 2
FINANCIAL RISK MANAGEMENT
Financial assets, fair value	17
Level 3
FINANCIAL RISK MANAGEMENT
Financial assets, fair value	373
Financial liabilities, fair value	24,702	21,757
Gain or loss recognised in profit or loss	0
Gain or loss recognised in comprehensive income	0
Carrying value
FINANCIAL RISK MANAGEMENT
Financial assets	1,541
Financial liabilities	33,479	30,888
Two-step loans | Financial liabilities measured at amortized cost
FINANCIAL RISK MANAGEMENT
Financial liabilities	1,098	1,292
Financial liabilities, fair value	1,111	1,312
Two-step loans | Financial liabilities measured at amortized cost | Level 3
FINANCIAL RISK MANAGEMENT
Financial liabilities, fair value	1,111	1,312
Two-step loans | Financial liabilities measured at amortized cost | Carrying value
FINANCIAL RISK MANAGEMENT
Financial liabilities	1,098	1,292
Bonds and notes | Financial liabilities measured at amortized cost
FINANCIAL RISK MANAGEMENT
Financial liabilities	8,982	9,323
Financial liabilities, fair value	10,051	9,684
Bonds and notes | Financial liabilities measured at amortized cost | Level 1
FINANCIAL RISK MANAGEMENT
Financial liabilities, fair value	10,051	9,342
Bonds and notes | Financial liabilities measured at amortized cost | Level 3
FINANCIAL RISK MANAGEMENT
Financial liabilities, fair value		342
Bonds and notes | Financial liabilities measured at amortized cost | Carrying value
FINANCIAL RISK MANAGEMENT
Financial liabilities	8,982	9,323
Long-term bank loans | Financial liabilities measured at amortized cost
FINANCIAL RISK MANAGEMENT
Financial liabilities	18,004	15,566
Financial liabilities, fair value	18,126	15,404
Long-term bank loans | Financial liabilities measured at amortized cost | Level 3
FINANCIAL RISK MANAGEMENT
Financial liabilities, fair value	18,126	15,404
Long-term bank loans | Financial liabilities measured at amortized cost | Carrying value
FINANCIAL RISK MANAGEMENT
Financial liabilities	18,004	15,566
Obligations under finance leases | Financial liabilities measured at amortized cost
FINANCIAL RISK MANAGEMENT
Financial liabilities	3,804	4,010
Financial liabilities, fair value	3,804	4,010
Obligations under finance leases | Financial liabilities measured at amortized cost | Level 3
FINANCIAL RISK MANAGEMENT
Financial liabilities, fair value	3,804	4,010
Obligations under finance leases | Financial liabilities measured at amortized cost | Carrying value
FINANCIAL RISK MANAGEMENT
Financial liabilities	3,804	4,010
Other borrowings | Financial liabilities measured at amortized cost
FINANCIAL RISK MANAGEMENT
Financial liabilities	1,295	697
Financial liabilities, fair value	1,365	689
Other borrowings | Financial liabilities measured at amortized cost | Level 3
FINANCIAL RISK MANAGEMENT
Financial liabilities, fair value	1,365	689
Other borrowings | Financial liabilities measured at amortized cost | Carrying value
FINANCIAL RISK MANAGEMENT
Financial liabilities	1,295	697
Other liabilities | Financial liabilities measured at amortized cost
FINANCIAL RISK MANAGEMENT
Financial liabilities	296
Financial liabilities, fair value	296
Other liabilities | Financial liabilities measured at amortized cost | Level 3
FINANCIAL RISK MANAGEMENT
Financial liabilities, fair value	296
Other liabilities | Financial liabilities measured at amortized cost | Carrying value
FINANCIAL RISK MANAGEMENT
Financial liabilities	296
Available-for-sale investments | Available-for-sale financial assets
FINANCIAL RISK MANAGEMENT
Financial assets, fair value	1,541	1,158
Available-for-sale investments | Available-for-sale financial assets | Level 1
FINANCIAL RISK MANAGEMENT
Financial assets, fair value	1,151	1,058
Available-for-sale investments | Available-for-sale financial assets | Level 2
FINANCIAL RISK MANAGEMENT
Financial assets, fair value	17	100
Available-for-sale investments | Available-for-sale financial assets | Level 3
FINANCIAL RISK MANAGEMENT
Financial assets, fair value	373
Available-for-sale investments | Available-for-sale financial assets | Carrying value
FINANCIAL RISK MANAGEMENT
Financial assets	Rp 1,541	Rp 1,158

FINANCIAL RISK MANAGEMENT - Sig

FINANCIAL RISK MANAGEMENT - Significant customer (Details) - Foreign exchange risk - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
FINANCIAL RISK MANAGEMENT
Foreign currency liabilities offset by time deposits and receivables (as a percent)	25.00%
USD
FINANCIAL RISK MANAGEMENT
Net exposure	Rp (43)	Rp 52
Yen
FINANCIAL RISK MANAGEMENT
Net exposure	Rp (5,406)	(6,163)
Minimum
FINANCIAL RISK MANAGEMENT
Duration of time deposits and hedging instruments	3 months
Maximum
FINANCIAL RISK MANAGEMENT
Duration of time deposits and hedging instruments	12 months
Financial asset | USD
FINANCIAL RISK MANAGEMENT
Net exposure	Rp 261	324
Financial asset | Yen
FINANCIAL RISK MANAGEMENT
Net exposure	7	6
Financial liability | USD
FINANCIAL RISK MANAGEMENT
Net exposure	(304)	(272)
Financial liability | Yen
FINANCIAL RISK MANAGEMENT
Net exposure	Rp (5,413)	Rp (6,169)

FINANCIAL RISK MANAGEMENT - Sen

FINANCIAL RISK MANAGEMENT - Sensitivity analysis (Details) - Foreign exchange risk Rp in Billions	Dec. 31, 2017IDR (Rp)
USD
FINANCIAL RISK MANAGEMENT
Increase in percent (as a percent)	1.00%
Equity change	Rp (6)
Net income change	Rp 6
Yen
FINANCIAL RISK MANAGEMENT
Increase in percent (as a percent)	5.00%
Equity change	Rp (33)
Net income change	Rp 33

FINANCIAL RISK MANAGEMENT - int

FINANCIAL RISK MANAGEMENT - interest rate risk profit (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
FINANCIAL RISK MANAGEMENT
Financial liabilities	Rp (64,189)	Rp (56,772)
Interest rate risk | Fixed rate borrowings
FINANCIAL RISK MANAGEMENT
Financial liabilities	(14,281)	(16,383)
Interest rate risk | Variable rate borrowings
FINANCIAL RISK MANAGEMENT
Financial liabilities	Rp (21,191)	Rp (15,416)
Increase in percent (as a percent)	0.25%
Decrease in percent (as a percent)	0.25%
Equity change	Rp 53
Equity change	(53)
Net income change	53
Net income change	Rp (53)

FINANCIAL RISK MANAGEMENT - Cre

FINANCIAL RISK MANAGEMENT - Credit risk (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
FINANCIAL RISK MANAGEMENT
Maximum credit exposure	Rp 1,500
Credit risk
FINANCIAL RISK MANAGEMENT
Maximum credit exposure	37,065	Rp 39,348
Credit risk | Cash and cash equivalents
FINANCIAL RISK MANAGEMENT
Maximum credit exposure	25,145	29,767
Credit risk | Other current financial asset
FINANCIAL RISK MANAGEMENT
Maximum credit exposure	2,173	1,471
Credit risk | Trade and other receivables, net
FINANCIAL RISK MANAGEMENT
Maximum credit exposure	9,564	7,900
Credit risk | Other non-current assets
FINANCIAL RISK MANAGEMENT
Maximum credit exposure	Rp 183	Rp 210

FINANCIAL RISK MANAGEMENT - Liq

FINANCIAL RISK MANAGEMENT - Liquidity risk (Details) - Liquidity risk - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
FINANCIAL RISK MANAGEMENT
Carrying amount	Rp 64,189	Rp 56,772
Contractual cash flow	(79,110)	(72,718)
Trade and other payables
FINANCIAL RISK MANAGEMENT
Carrying amount	15,791	13,690
Contractual cash flow	(15,791)	(13,690)
Accrued expenses
FINANCIAL RISK MANAGEMENT
Carrying amount	12,630	11,283
Contractual cash flow	(12,630)	(11,283)
Two-step loans
FINANCIAL RISK MANAGEMENT
Carrying amount	1,098	1,292
Contractual cash flow	(1,247)	(1,487)
Bonds and notes
FINANCIAL RISK MANAGEMENT
Carrying amount	8,982	9,323
Contractual cash flow	(18,278)	(19,670)
Bank loans
FINANCIAL RISK MANAGEMENT
Carrying amount	20,293	16,477
Contractual cash flow	(24,365)	(20,421)
Obligations under finance leases
FINANCIAL RISK MANAGEMENT
Carrying amount	3,804	4,010
Contractual cash flow	(4,685)	(5,160)
Other borrowings
FINANCIAL RISK MANAGEMENT
Carrying amount	1,295	697
Contractual cash flow	(1,759)	(1,007)
Other liabilities
FINANCIAL RISK MANAGEMENT
Carrying amount	296
Contractual cash flow	(355)
Less than one year
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(38,642)	(33,143)
Less than one year | Trade and other payables
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(15,791)	(13,690)
Less than one year | Accrued expenses
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(12,630)	(11,283)
Less than one year | Two-step loans
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(251)	(279)
Less than one year | Bonds and notes
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(929)	(969)
Less than one year | Bank loans
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(7,721)	(5,875)
Less than one year | Obligations under finance leases
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(1,083)	(987)
Less than one year | Other borrowings
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(220)	(60)
Less than one year | Other liabilities
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(17)
1-2 years
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(7,514)	(7,856)
1-2 years | Two-step loans
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(223)	(244)
1-2 years | Bonds and notes
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(929)	(967)
1-2 years | Bank loans
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(5,056)	(5,635)
1-2 years | Obligations under finance leases
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(969)	(892)
1-2 years | Other borrowings
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(303)	(118)
1-2 years | Other liabilities
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(34)
2-3 years
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(8,252)	(5,266)
2-3 years | Two-step loans
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(215)	(216)
2-3 years | Bonds and notes
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(2,873)	(1,187)
2-3 years | Bank loans
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(3,979)	(2,883)
2-3 years | Obligations under finance leases
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(866)	(816)
2-3 years | Other borrowings
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(285)	(164)
2-3 years | Other liabilities
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(34)
3-4 years
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(4,736)	(6,698)
3-4 years | Two-step loans
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(190)	(209)
3-4 years | Bonds and notes
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(726)	(3,000)
3-4 years | Bank loans
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(2,641)	(2,565)
3-4 years | Obligations under finance leases
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(778)	(771)
3-4 years | Other borrowings
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(266)	(153)
3-4 years | Other liabilities
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(135)
After 4 years
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(19,966)	(19,755)
After 4 years | Two-step loans
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(368)	(539)
After 4 years | Bonds and notes
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(12,821)	(13,547)
After 4 years | Bank loans
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(4,968)	(3,463)
After 4 years | Obligations under finance leases
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(989)	(1,694)
After 4 years | Other borrowings
FINANCIAL RISK MANAGEMENT
Contractual cash flow	(685)	Rp (512)
After 4 years | Other liabilities
FINANCIAL RISK MANAGEMENT
Contractual cash flow	Rp (135)

FINANCIAL RISK MANAGEMENT - Cha

FINANCIAL RISK MANAGEMENT - Changes in liabilities (Details) Rp in Billions	12 Months Ended
	Dec. 31, 2017IDR (Rp)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance at beginning of period	Rp 31,799
Cash flows	2,880
Acquisition	204
Foreign exchange movement	41
New leases	518
Other changes	30
Balance at end of period	35,472
Short-term bank loans
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance at beginning of period	911
Cash flows	1,374
Other changes	4
Balance at end of period	2,289
Two-step loans
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance at beginning of period	1,292
Cash flows	(228)
Foreign exchange movement	34
Balance at end of period	1,098
Bonds and notes
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance at beginning of period	9,323
Cash flows	(342)
Foreign exchange movement	0
Other changes	1
Balance at end of period	8,982
Long-term bank loans
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance at beginning of period	15,566
Cash flows	2,200
Acquisition	204
Foreign exchange movement	7
Other changes	27
Balance at end of period	18,004
Obligations under finance leases
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance at beginning of period	4,010
Cash flows	(724)
New leases	518
Other changes	0
Balance at end of period	3,804
Other borrowings
Disclosure of nature and extent of risks arising from financial instruments [line items]
Balance at beginning of period	697
Cash flows	600
Other changes	(2)
Balance at end of period	Rp 1,295

CAPITAL MANAGEMENT - Capital st

CAPITAL MANAGEMENT - Capital structure (Details) - IDR (Rp) Rp in Billions	Dec. 31, 2017	Dec. 31, 2016
CAPITAL MANAGEMENT
Short-term debts amount	Rp 2,289	Rp 911
Long-term debts amount	33,183	30,888
Total debts amount	35,472	31,799
Equity attributable to owners of the parent company amount	92,467	84,163
Total amount	Rp 127,939	Rp 115,962
Short-term debts portion (as a percent)	1.79%	0.79%
Long-term debts portion (as a percent)	25.94%	26.63%
Total debts portion (as a percent)	27.73%	27.42%
Equity attributable to owners of the parent company portion (as a percent)	72.27%	72.58%
Total portion (as a percent)	100.00%	100.00%

CAPITAL MANAGEMENT - Debt to eq

CAPITAL MANAGEMENT - Debt to equity ratio (Details) $ in Millions, Rp in Billions	Dec. 31, 2017USD ($)	Dec. 31, 2017IDR (Rp)	Dec. 31, 2016USD ($)	Dec. 31, 2016IDR (Rp)	Dec. 31, 2015IDR (Rp)	Dec. 31, 2014IDR (Rp)
CAPITAL MANAGEMENT
Total interest bearing debts		Rp 35,472		Rp 31,799
Less cash and cash equivalents	$ (1,853)	(25,145)	$ (2,194)	(29,767)	Rp (28,117)	Rp (17,672)
Net debt		10,327		2,032
Total equity attributable to owners of the parent company		Rp 92,467		Rp 84,163
Net debt-to-equity ratio (as a percent)	11.17%	11.17%	2.41%	2.41%

SUPPLEMENTAL CASH FLOW INFOR216

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - IDR (Rp) Rp in Billions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
SUPPLEMENTAL CASH FLOW INFORMATION
Acquisitions of property and equipment - Credited to trade payables	Rp 5,525	Rp 6,199	Rp 4,979
Acquisitions of property and equipment - Non-monetary exchange	816	636
Acquisitions of property and equipment - Credited to obligations under finance leases	518	368	452
Acquisitions of property and equipment - Interest capitalization	328	188
Acquisitions of intangible assets: Credited to trade payables	Rp 846	Rp 41	Rp 179

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) Rp in Billions	Mar. 31, 2018IDR (Rp)shares	Feb. 27, 2018	Feb. 26, 2018IDR (Rp)	Feb. 13, 2018IDR (Rp)	Feb. 09, 2018USD ($)	Jan. 30, 2018USD ($)	Jan. 10, 2018IDR (Rp)	Jan. 04, 2018IDR (Rp)
Major business combination | Cellum | MetraNet
Disclosure of non-adjusting events after reporting period [line items]
Percentage of ownership interest acquired						30.40%
Major business combination | Cellum Tranche One | MetraNet
Disclosure of non-adjusting events after reporting period [line items]
Equity issued in an acquisition | $						$ 4,000,000
Major business combination | Cellum Tranche Two | MetraNet
Disclosure of non-adjusting events after reporting period [line items]
Equity issued in an acquisition | $						$ 2,000,000
Major business combination | Swadharma
Disclosure of non-adjusting events after reporting period [line items]
Percentage of ownership interest acquired	51.00%
Cash transferred	Rp 397
Major business combination | Swadharma Sarana Informatika Tranche One
Disclosure of non-adjusting events after reporting period [line items]
Shares acquired | shares	14,600
Major business combination | Swadharma Sarana Informatika Tranche Two
Disclosure of non-adjusting events after reporting period [line items]
Shares acquired | shares	11,837
New Borrowing | BNI - January 4, 2018
Disclosure of non-adjusting events after reporting period [line items]
Nominal amount								Rp 68
New Borrowing | Bank Mandiri - February 13, 2018
Disclosure of non-adjusting events after reporting period [line items]
Nominal amount				Rp 150
New Borrowing | The Bank Of Tokyo - Mitsubishi UFJ Ltd - February 9, 2018
Disclosure of non-adjusting events after reporting period [line items]
Nominal amount | $					$ 10,000,000
New Borrowing | Deutsche Bank - January 10, 2018
Disclosure of non-adjusting events after reporting period [line items]
Nominal amount							Rp 750
New Borrowing | BNI - February 26, 2018
Disclosure of non-adjusting events after reporting period [line items]
Nominal amount			Rp 825
New Approval For Foreign Ownership | TSGN | Maximum
Disclosure of non-adjusting events after reporting period [line items]
Foreign ownership allowed		70.00%

NEW ACCOUNTING STANDARDS AND218

NEW ACCOUNTING STANDARDS AND INTERPRETATIONS NOT YET ADOPTED (Details) Rp in Billions	Dec. 31, 2017IDR (Rp)
NEW ACCOUNTING STANDARDS AND INTERPRETATIONS NOT YET ADOPTED
Minimum lease payments payable under non-cancellable operating lease	Rp 31,218