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