Manfaat beban pajak lanjutan Tax benefit expense continued

the Indonesian language. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, kecuali dinyatakan lain PT KRAKATAU STEEL PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in thousands of US Dollar and in millions of Rupiah, unless otherwise stated 134 19. PERPAJAKAN lanjutan 19. TAXATION continued f. Pajak tangguhan lanjutan f. Deferred tax continued 31 Des. 2015 31 Des. 2014 Dec. 31, 2015 Dec. 31, 2014 Entitas Anak lanjutan The Subsidiaries continued Liabilitas pajak tangguhan Deferred tax liabilities PT Krakatau Tirta Industri 4 37 PT Krakatau Tirta Industri PT Krakatau Information Technology 10 124 PT Krakatau Information Technology Total 14 161 Total Aset pajak tangguhan konsolidasian, neto 97.983 84.734 Consolidated deferred tax assets, net Liabilitas pajak tangguhan konsolidasian, neto 14 161 Consolidated deferred tax liabilities, net Disajikan kembali Catatan 4 As restated Note 4 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, cadangan penurunan nilai persediaan, cadangan persediaan usang dan provisi untuk imbalan kerja. 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 pencatatan cadangan kerugian penurunan nilai piutang, cadangan penurunan nilai persediaan, cadangan persediaan usang, biaya emisi efek ekuitas dan provisi untuk imbalan kerja 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 recording 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 are due to the difference in the timing of recognition of expenses for accounting and tax reporting purposes. Pada tahun 2015, Kelompok Usaha melakukan revaluasi atas golongan tanah pada aset tetap. Nilai surplus revaluasi tersebut tidak menimbulkan dampak pajak tangguhan di laporan keuangan konsolidasian karena realisasi atas tanah dikenakan pajak final. In 2015, the Group revalues its land. The surplus amounts have no deferred tax impact in the consolidated financial statements as the realization of land is subject to final tax.