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

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 114 18. PERPAJAKAN lanjutan 18. TAXATION continued f. Pajak tangguhan lanjutan f. Deferred tax continued Tidak terdapat konsekuensi pajak penghasilan atas pembayaran dividen oleh Entitas Anak dan Perusahaan tidak bermaksud menjual investasinya pada Entitas Anak. There are no income tax consequences attached to the payment of dividends by the Subsidiaries and the Company does not intend to sell its investment in subsidiary. 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. Entitas Anak - PT KWT The Subsidiary - PT KWT Pada tanggal 28 November 2012, PT KWT menerima Surat Ketetapan Pajak Lebih Bayar “SKPLB” atas Pajak Penghasilan Badan tahun 2010 sebesar Rp2.778 dan Surat Ketetapan Pajak Kurang Bayar “SKPKB” atas PPN tahun 2010 yang berjumlah Rp33. Selisih antara jumlah yang ditagih oleh PT KWT dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp33 dibebankan pada usaha tahun berjalan. On November 28, 2012, PT KWT received Tax Assessment Letters of Overpayment “SKPLB” for its 2010 Corporate Income Tax amounting to Rp2,778 and Tax Assessment Letters for Underpayment “SKPKB” of VAT for the year 2010 amounting to Rp33. The difference between the amount claimed by PT KWT and the amount refunded by the Tax Office of Rp33 was charged to current year operations. Pada tanggal 25 Agustus 2011, PT KWT menerima SKPLB atas Pajak Penghasilan Badan tahun 2009 sebesar Rp11.919. Selisih antara jumlah yang ditagih oleh PT KWT dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp27 dibebankan pada usaha tahun berjalan. On August 25, 2011, PT KWT received Tax Assessment Letters of Overpayment “SKPLB” for its 2009 Corporate Income Tax amounting to Rp11,919. The difference between the amount claimed by PT KWT and the amount refunded by the Tax Office of Rp27 was charged to current year operations. 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 115 18. PERPAJAKAN lanjutan 18. TAXATION continued