PERPAJAKAN lanjutan e. Pajak tangguhan lanjutan TAXATION continued e. Deferred tax continued

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 30 Juni 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain ____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk NOTE TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2011 Expressed in millions of Rupiah, unless otherwise stated _________________________________________________ 73

18. PERPAJAKAN lanjutan e. Pajak tangguhan lanjutan

Pengaruh pajak atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut:

18. TAXATION continued e. Deferred tax continued

The tax effects of temporary differences between accounting and tax reporting are as follows: 30062011 31122010 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Penyisihan piutang ragu-ragu 21.803 22.192 Allowance for doubtful accounts Penyisihan penurunan nilai persediaan 10.618 10.616 Allowance for decline in value of inventory Liabilitas kesejahteraan karyawan 40.521 37.084 Estimated liabilities for employee benefits Biaya emisi efek ekuitas 18.487 21.261 Stock issuance cost Rugi fiskal 11.867 Fiscal loss Liabilitas pajak tangguhan Deferred tax liability Aset tetap 141.214 146.742 Fixed assets Asset liabilitas pajak tangguhan bersih 49.786 43.722 Deferred tax assets liability, net 30062011 31122010 Anak Perusahaan Subsidiaries Aset pajak tangguhan Deferred tax assets PT KHI Pipe Industries 12.693 10.662 PT KHI Pipe Industries PT Krakatau Daya Listrik 3.507 6.341 PT Krakatau Daya Listrik PT Merarus Jaya Iron Steel 3.990 3.990 PT Merarus Jaya Iron Steel PT Krakatau Medika 3.178 3.483 PT Krakatau Medika PT Krakatau Industrial Estate Cilegon 2.417 2.168 PT Krakatau Industrial Estate Cilegon Jumlah 25.784 26.644 Total Liabilitas pajak tangguhan Deferred tax liabilities PT Krakatau Wajatama 15.460 16.292 PT Krakatau Wajatama PT Krakatau Bandar Samudera 2.687 2.662 PT Krakatau Bandar Samudera PT Krakatau Tirta Industi 650 749 PT Krakatau Tirta Industi PT Krakatau Information Technology 1.148 1.215 PT Krakatau Information Technology Jumlah 19.944 20.918 Total Aset pajak tangguhan konsolidasi, bersih 25.784 26.644 Consolidated deferred tax assets, net Liabilitas pajak tangguhan konsolidasi, bersih 69.730 64.639 Consolidated deferred tax liabilities, net Aset pajak tangguhan selain akumulasi rugi fiskal dan kewajiban 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, penyisihan piutang ragu-ragu, 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. Deferred tax assets other than on 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 doubtful accounts, 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. Perbedaan pada dasar penyisihan piutang ragu- ragu, penyisihan penurunan nilai persediaan, penyisihan persediaan usang dan provisi untuk kesejahteraan karyawan karena adanya perbedaan waktu pengakuan beban untuk tujuan pelaporan akuntansi dan pajak. The difference in the basis of allowance for doubtful accounts, allowance for decline in value of inventory, allowance for inventory obsolescence, and provision for employee benefits is due to the difference in timing of recognition of expenses for accounting and tax reporting purposes. CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 30 Juni 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain ____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk NOTE TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2011 Expressed in millions of Rupiah, unless otherwise stated _________________________________________________ 74

18. PERPAJAKAN lanjutan e. Pajak tangguhan lanjutan