PERPAJAKAN lanjutan PERPAJAKAN lanjutan e. Pajak kini lanjutan

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.