INSTRUMEN KEUANGAN DERIVATIF lanjutan

the Indonesian language. PT KRAKATAU STEEL PERSERO DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2009, 2008 dan 2007 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT KRAKATAU STEEL PERSERO AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2009, 2008 and 2007 Expressed in millions of Rupiah, unless otherwise stated 61 18. PERPAJAKAN lanjutan 18. TAXATION continued b. Hutang pajak b. Taxes payable 2009 2008 2007 Pajak penghasilan: Income taxes: Pasal 21 52.047 48.983 27.926 Article 21 Pasal 22 3.773 4.628 4.719 Article 22 Pasal 2326 3.274 2.457 5.083 Articles 2326 Pasal 25 1.257 5.158 2.631 Article 25 Pasal 29 24.148 108.146 24.681 Article 29 Pajak Pertambahan Nilai 11.327 5.536 20.677 Value-Added Tax Pajak daerah dan retribusi 5.205 6.861 7.776 Regional tax and retribution Jumlah 101.031 181.769 93.493 Total c. Beban manfaat pajak c. Tax expense benefit 2009 2008 2007 Beban pajak kini Current tax expense Perusahaan - 401.570 47.392 The Company Anak Perusahaan 88.688 151.093 84.883 Subsidiaries Sub-jumlah 88.688 552.663 132.275 Sub-total Beban manfaat pajak tangguhan Deferred tax expense benefit Perusahaan 131.149 237.356 37.614 The Company Anak Perusahaan 14.916 38.093 10.954 Subsidiaries Sub-jumlah 116.233 275.449 48.568 Sub-total Beban manfaat pajak, bersih 27.545 277.214 180.843 Tax expense benefit, net d. Pajak kini d. Current tax Rekonsiliasi antara laba sebelum beban manfaat pajak sesuai dengan laporan laba rugi konsolidasi dan taksiran laba kena pajak rugi fiskal Perusahan adalah sebagai berikut: The reconciliation between income before tax expense benefit as reported in the consolidated statements of income and the Company’s estimated taxable income tax loss is as follows: 2009 2008 2007 Laba sebelum beban manfaat pajak Income before tax expense benefit per sesuai laporan laba rugi konsolidasi 468.659 740.823 497.363 consolidated statements of income Laba sebelum beban pajak Income before tax expense Anak Perusahaan 105.136 117.038 98.916 of Subsidiaries Laba sebelum beban manfaat pajak Income before tax expense benefit of Perusahaan 363.523 623.785 398.447 the Company Beda temporer: Temporary differences: Penyisihan pemulihan penurunan Provision for recovery of decline nilai persediaan 588.604 604.458 - in value of inventory Penyusutan dan rugi penjualan Depreciation and loss from sale of aset tetap 91.623 114.437 63.485 fixed assets Penyisihan piutang ragu-ragu, bersih 5.108 27.364 806 Provision for doubtful accounts, net Kesejahteraan karyawan 8.430 19.863 15.474 Employees’ benefits Bagian atas laba bersih Share in net income of Anak Perusahaan 268.418 150.944 198.320 Subsidiaries Penyisihan persediaan usang - 3.901 7.033 Provision for inventory obsolescence Sub-jumlah 751.861 611.277 125.588 Sub-total