Pajak kini lanjutan Current tax continued

PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 107 18. PERPAJAKAN lanjutan 18. TAXATION continued e. Pajak kini lanjutan e. Current tax continued Sehubungan dengan perubahan mata uang penyajian laporan keuangan efektif 1 Januari 2012, Perusahaan dan Entitas Anak tertentu yang mata uang fungsionalnya adalah Dolar AS telah mengajukan ijin pembukuan dalam Dolar AS untuk keperluan pelaporan dan perhitungan kewajiban perpajakannya. Perusahaan dan Entitas Anak tersebut telah mendapatkan persetujuan dari Kementerian Keuangan Republik Indonesia – Direktorat Jenderal Pajak yang berlaku efektif mulai tahun fiskal 2014. Kewajiban perpajakan untuk tahun 2013 dihitung berdasarkan pembukuan Rupiah yang disusun dengan metode yang sama dengan sebelum tahun 2012. In relation to the change in the reposting currency effective January 1, 2012, the Company and certain Subsidiaries having US Dollar funxtional currency have applied for permit to use US Dollar book-keeping for tax reporting and computation of tax liabilities. The Company and those subsidiaries have obtained approval form the Ministry of Finance of the Republic Indonesia –Directorate General of Taxation which will be effective in 2014 fiscal year onward. Tax liabilities for 2013 are computed based on Rupiah book-keeping which were prepared using the same method as the year before 2012. f. Pajak tangguhan f. Deferred tax Rincian beban manfaat pajak tangguhan adalah sebagai berikut: The details of deferred tax expense benefit are as follows: 30092014 30092013 Pengaruh pajak atas beda temporer The effect of temporary differences pada tarif pajak yang berlaku: at the prevailling tax rates: Perusahaan The Company Cadangan kerugian penurunan Provision for impairment recovery of pemulihan nilai piutang, neto - 2 losses on receivables, net Penyisihan pemulihan penurunan Provision for recovery of decline nilai persediaan dan persediaan in value of inventory and inventory usang, neto - - obsolescence, net Biaya emisi efek ekuitas 279 - Stock issuance cost Imbalan kerja 142 - Employee benefit Penyusutan 1.117 - Depreciation Rugi fiskal 18.497 - Fiscal loss Sub-total 19.477 2 Sub-total Entitas Anak The Subsidiaries Cadangan kerugian penurunan Provision for impairment recovery of pemulihan nilai piutang, neto 12 64 losses on receivables, net Penyisihan pemulihan penurunan Provision for recovery of decline nilai persediaan dan persediaan in value of inventory and inventory usang, neto 286 17 obsolescence, net Imbalan kerja 27 26 Employee benefit Penyusutan 2.029 1.543 Depreciation Rugi fiskal 184 - Fiscal loss Lain-lain 132 13.070 Others Sub-total 2.328 11.507 Sub-total Manfaat pajak tangguhan, neto 21.804 11.505 Deferred tax benefit, net PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 108 18. PERPAJAKAN lanjutan 18. TAXATION continued