Utang pajak Taxes payable

PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 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 INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 106 18. PERPAJAKAN 18. TAXATION d. Beban manfaat pajak d. Tax expense benefit 2013 2012 Beban pajak kini Current tax expenses Perusahaan - - The Company Entitas Anak 11.956 15.314 Subsidiaries Sub-total 11.956 15.314 Sub-total Beban manfaat pajak tangguhan Deferred tax expenses benefit Perusahaan 10.843 4.258 The Company Entitas Anak 662 4.642 Subsidiaries Sub-total 11.505 8.900 Sub-total Beban pajak, neto 451 6.414 Tax expenses, net e. Pajak kini e. Current tax Rekonsiliasi antara laba sebelum beban manfaat pajak dan estimasi rugi fiskal Perusahaan adalah sebagai berikut: The reconciliation between profit before tax expense benefit a nd the Company‟s estimated tax loss is as follows: 2013 2012 Laba rugi sebelum beban manfaat Profit loss before tax expense benefit pajak perusahaan 7.448 34.005 of the Company Beda temporer Temporary differences Penyisihan pemulihan penurunan nilai Provision for recovery of decline in value persediaan dan persediaan usang of inventory and inventory obsolescence, net Penyusutan dan labarugi penjualan Depreciation and gainloss from sale of Aktiva tetap 1.932 5.054 fixed assets Penurunan pemulihan nilai piutang, neto 7.210 866 Impairment recovery of receivables, net Amortisasi biaya emisi efek ekuitas 1.433 1.736 Amortization of stock issuance costs Imbalan kerja 2.159 2.913 employees benefits Bagian atas laba neto bersih Entitas Anak Share in net profit of the Subsidiaries dan Asosiasi 29.297 32.401 and Associaties Sub-total 30.982 27.036 Sub-total PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 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 INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 107 18. PERPAJAKAN lanjutan 18. TAXATION continued