Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters

PT KRAKATAU STEEL PERSERo Tbk. Laporan Tahunan 2011 The original consolidated financial statements included herein are in the Indonesian language. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, Unless Otherwise Stated 110 18. PERPAJAKAN lanjutan 18. TAXATION continued f. Pajak tangguhan lanjutan f. Deferred tax continued 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. Rekonsiliasi antara beban manfaat pajak yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba akuntansi sebelum beban manfaat pajak dan beban pajak neto seperti yang dilaporkan dalam laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The reconciliation between tax expense benefit computed using the prevailing tax rates on the accounting income before tax expense benefit and the net tax expense as reported in the consolidated statements of comprehensive income is as follows: 2011 2010 Laba sebelum beban manfaat Profit before tax expense benefit pajak Perusahaan 1.011.655 1.289.406 of the Company Beban pajak dengan tarif pajak Tax expense computed using yang berlaku 252.913 322.352 the prevailing tax rate Pengaruh pajak atas beda tetap 192.451 14.578 Tax effect of permanent differences Bagian atas laba neto Entitas Anak Share in net profit of the Subsidiaries dan Asosiasi 73.824 61.112 and Associates Pengakuan aset pajak tangguhan Recognition of deferred tax assets dari biaya emisi efek ekuitas - 22.184 from stock issuance costs Koreksi pajak - 2.245 Tax correction Beban manfaat pajak Perusahaan 13.362 226.723 Tax expense benefit of the Company Beban pajak Entitas Anak Tax expense of the Subsidiaries Pajak kini 118.654 91.586 Current tax Pajak tangguhan 7.268 7.972 Deferred tax Total beban pajak Entitas Anak 111.386 99.558 Total tax expense of the Subsidiaries Beban pajak, neto 98.024 326.281 Tax expense, net g. Surat Ketetapan Pajak g. Tax Assessment Letters Perusahaan The Company Pada tanggal 26 Mei 2011, Perusahaan menerima Pengembalian Pendahuluan Kelebihan Pajak “PPKP” atas Pajak Penghasilan Badan tahun 2010 sebesar Rp209.752 yang telah diterima Perusahaan pada bulan Juni 2011. On May 26, 2011, the Company received Preliminary Refund of Tax Overpayment “PPKP” for its 2010 Corporate Income Tax amounting to Rp209,752 which was received by the Company in June 2011. PT KRAKATAU STEEL PERSERo Tbk. 2011 Annual Report The original consolidated financial statements included herein are in the Indonesian language. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, Unless Otherwise Stated 111 18. PERPAJAKAN lanjutan 18. TAXATION continued