Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax

PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Maret 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 111 18. PERPAJAKAN lanjutan 18. TAXATION continued e. Pajak kini lanjutan e. Current tax continued Perhitungan pajak penghasilan badan tahun 2013 dan 2012 di atas sesuai dengan yang akan dan telah dilaporkan Perusahaan dalam Surat Pemberitahuan Tahunan “SPT” kepada Kantor Pelayanan Pajak. Sehubungan dengan perubahan mata uang penyajian laporan keuangan efektif 1 Januari 2012, Perusahaan dan Entitas Anak yang mata uang fungsionalnya adalah Dolar AS belum mengajukan ijin pembukuan dalam Dolar AS untuk keperluan pelaporan dan perhitungan kewajiban perpajakannya, sehingga kewajiban perpajakannya dihitung berdasarkan pembukuan Rupiah yang disusun dengan metode yang sama dengan sebelum tahun 2012. The above calculations of corporate income tax in 2013 and 2012 conform with the amounts that will be and had been reported by the Company to the Tax Office in its Annual Tax Return “SPT”. In relation to the change in the reporting currency effective January 1, 2012, the Company and Subsidiaries having US Dollar functional currency have not yet applied for permit to use US Dollar bookkeeping for tax reporting and computation of tax liabilities and therefore computed the tax liabilities based on Rupiah bookkeeping which were prepared using the same method as the year before 2012. f. Pajak tangguhan f. Deferred tax Rincian beban manfaat pajak tangguhan adalah sebagai berikut: The details of deferred tax expense benefit are as follows: 31032013 31032012 Pengaruh pajak atas beda temporer The effect of temporary differences pada tarif pajak yang berlaku: at the prevailling tax rates: Perusahaan The Company Cadangan kerugian penurunan Provision for impairment recovery of pemulihan nilai piutang, neto - 1 losses on receivables, net Penyisihan pemulihan penurunan Provision for recovery of decline nilai persediaan dan persediaan in value of inventory and inventory usang, neto - - obsolescence, net Biaya emisi efek ekuitas 143 - Stock issuance cost Imbalan kerja 286 - Employee benefit Penyusutan - 1 Depreciation Rugi fiskal - - Fiscal loss Sub-total 144 2 Sub-total Entitas Anak The Subsidiaries Cadangan kerugian penurunan Provision for impairment recovery of pemulihan nilai piutang, neto 2 1 losses on receivables, net Penyisihan pemulihan penurunan Provision for recovery of decline nilai persediaan dan persediaan in value of inventory and inventory usang, neto - 27 obsolescence, net Imbalan kerja 61 92 Employee benefit Penyusutan 182 6 Depreciation Rugi fiskal - - Fiscal loss Lain-lain 276 7,192 Others Sub-total 517 7,305 Sub-total Manfaat pajak tangguhan, neto 661 7,307 Deferred tax benefit, net PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Maret 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 112 18. PERPAJAKAN lanjutan 18. TAXATION continued