CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 SEPTEMBER 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2012 Expressed in millions of Rupiah, unless otherwise stated
_________________________________________________
Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasi secara keseluruhan. The accompanying notes form an integral part of these
consolidated financial statements.
99
17. PERPAJAKAN lanjutan e. Pajak kini lanjutan
Estimasi beban pajak kini dan utang tagihan pajak penghasilan adalah sebagai berikut:
17. TAXATION continued e. Current tax continued
The estimated current tax expense and income tax payable claims for tax refund are as
follows:
30092012 30092011
Taksiran laba kena pajak rugi fiskal - Estimated taxable income tax loss-
Perusahaan 554.512
142.649 the Company
Beban pajak kini - Perusahaan -
35.662 Current tax expense - the Company
Pembayaran pajak penghasilan di muka Prepayments of income taxes
Pajak penghasilan pasal 22 212.206
149.370 Income tax article 22
Pajak penghasilan pasal 23 987
1.252 Income tax article 23
Pajak penghasilan pasal 25 33.781
138.410 Income tax article 25
Sub-jumlah 246.974
289.032 Sub-total
Taksiran hutang pajak penghasilan -
- Estimated income tax payable
f. Pajak tangguhan
Rincian beban manfaat pajak tangguhan adalah sebagai berikut:
f. Deferred tax
The details of deferred tax expense benefit are as follows:
30092012 30092011
Pengaruh pajak atas beda temporer pada The effect of temporary differences at
tarif pajak maksimum maximum rate
Perusahaan The Company
Penyisihan piutang ragu-ragu 2.026
602 Provision for doubtful accounts
Penyisihan penurunan nilai persediaan -
532 Provision for decline in value of inventory
Biaya emisi efek ekuitas 4.161
4.161 Stock issuance cost
Kesejahteraan karyawan 7.643
7.576 Employee benefit
Penyusutan 12.751
12.125 Depreciation
Rugi fiskal 138.607
11.867 Fiscal loss
Sub-jumlah 152.813
3.743 Sub-total
Entitas Anak The Subsidiaries
Penyisihan piutang ragu-ragu 1
123 Provision for doubtful accounts
Penyisihan penurunan nilai persediaan 264
295 Provision for decline in value of inventory
Penyisihan persediaan usang -
318 Provision for inventory obsolence
Kesejahteraan karyawan 1.958
2.943 Employee benefit
Penyusutan 2.704
111 Depreciation
Rugi fiskal -
830 Fiscal loss
Lain-lain 3.766
330 Others
Sub-jumlah 8.163
2.186 Sub-total
Beban manfaat pajak tangguhan, bersih 160.976
5.929 Deferred tax expense benefit, net
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 SEPTEMBER 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2012 Expressed in millions of Rupiah, unless otherwise stated
_________________________________________________
Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasi secara keseluruhan. The accompanying notes form an integral part of these
consolidated financial statements.
100
17. PERPAJAKAN lanjutan f. Pajak tangguhan lanjutan
Pengaruh pajak atas beda temporer antara pelaporan komersial dan pajak adalah sebagai
berikut:
17. TAXATION continued f. Deferred tax continued
The tax effects of temporary differences between accounting and tax reporting are as follows:
30092012 31122011
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Penyisihan piutang ragu-ragu 22.191
24.220 Allowance for doubtful accounts
Penyisihan penurunan nilai persediaan -
4.370 Allowance for decline in value of inventory
Penyisihan persediaan usang 10.118
10.118 Allowance for inventory obsolencence
Liabilitas kesejahteraan karyawan 54.679
46.586 Estimated liabilities for employee benefits
Biaya emisi efek ekuitas 11.557
15.718 Stock issuance cost
Rugi fiskal 138.606
2.688 Fiscal loss
Liabilitas pajak tangguhan Deferred tax liability
Aset tetap 114.700
134.059 Fixed assets
Asset liabilitas pajak tangguhan bersih 122.451
30.359 Deferred tax assets liability, net
30092012 31122011
Entitas Anak Subsidiaries
Aset pajak tangguhan Deferred tax assets
PT KHI Pipe Industries 10.736
9.232 PT KHI Pipe Industries
PT Krakatau Daya Listrik 9.538
7.282 PT Krakatau Daya Listrik
PT Merarus Jaya Iron Steel 6.904
6.904 PT Merarus Jaya Iron Steel
PT Krakatau Medika 4.411
3.438 PT Krakatau Medika
PT Krakatau Industrial Estate Cilegon 3.482
2.805 PT Krakatau Industrial Estate Cilegon
Jumlah 35.071
29.661 Total
Liabilitas pajak tangguhan Deferred tax liabilities
PT Krakatau Wajatama 13.562
14.151 PT Krakatau Wajatama
PT Krakatau Bandar Samudera 35
517 PT Krakatau Bandar Samudera
PT Krakatau Tirta Industi 760
460 PT Krakatau Tirta Industi
PT Krakatau Information Technology 1.439
1.539 PT Krakatau Information Technology
Jumlah 15.797
16.667 Total
Aset pajak tangguhan konsolidasi, bersih 157.522
29.661 Consolidated deferred tax assets, net
Liabilitas pajak tangguhan konsolidasi, bersih 15.797
47.026 Consolidated deferred tax liabilities, net
Aset pajak tangguhan selain akumulasi rugi fiskal dan liabilitas pajak tangguhan yang
berasal dari perbedaan metode atau dasar yang digunakan untuk tujuan pencatatan menurut
pelaporan akuntansi dan pajak, terutama terdiri dari penyusutan aset tetap, cadangan kerugian
penurunan nilai piutang, penyisihan penurunan nilai persediaan, penyisihan persediaan usang
dan provisi untuk kesejahteraan karyawan. Perbedaan pada dasar pencatatan aset tetap
adalah karena adanya perbedaan taksiran masa manfaat aset dan metode penyusutan untuk
tujuan
pelaporan akuntansi
dan pajak.
Perbedaan pada dasar cadangan kerugian penurunan nilai piutang, penyisihan penurunan
nilai persediaan, penyisihan persediaan using, biaya emisi efek ekuitas dan provisi untuk
kesejahteraan
karyawan karena
adanya perbedaan waktu pengakuan beban untuk tujuan
pelaporan akuntansi dan pajak. Deferred tax assets other than accumulated
fiscal losses and deferred tax liabilities arose from the differences in the methods or basis
used for accounting and tax reporting purposes, which mainly consist of depreciation on fixed
assets, allowance for impairment losses on receivables, allowance for decline in value of
inventory, allowance for inventory obsolescence and provision for employee benefits. The
difference in the basis of recording of fixed assets is due to the differences in the estimated
useful lives of the assets and depreciation method used for accounting and tax reporting
purposes. The difference in the basis of allowance for impairment losses on receivables,
allowance for decline in value of inventory, allowance for inventory obsolescence, stock
issuance cost and provision for employee benefits is due to the difference in the timing of
recognition of expenses for accounting and tax reporting purposes.
Manajemen Perusahaan dan Entitas Anak berpendapat bahwa aset pajak tangguhan dapat
direalisasi. The management of the Company and
Subsidiaries is of the opinion that deferred tax assets are recoverable.