Pajak dibayar di muka Prepaid

PT KRAKATAU STEEL PERSERO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir Pada Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2010 and 2009 Expressed in millions of Rupiah, Unless Otherwise Stated 79 17. PERPAJAKAN lanjutan 17. TAXATION continued

e. Pajak kini

e. Current tax

Rekonsiliasi antara laba sebelum beban manfaat pajak sesuai dengan laporan laba rugi konsolidasi dan taksiran rugi fiskal Perusahaan adalah sebagai berikut: The reconciliation between income before tax expense benefit as reported in the consolidated statements of income and the Company’s estimated tax loss is as follows: 2010 2009 Laba sebelum beban manfaat pajak Income before tax expense benefit per sesuai laporan laba rugi konsolidasi 1.387.148 468.659 consolidated statements of income Laba sebelum beban pajak Income before tax expense of Anak Perusahaan 97.742 105.136 the Subsidiaries Laba sebelum beban manfaat pajak Income before tax expense benefit Perusahaan 1.289.406 363.523 of the Company Beda temporer: Temporary differences: Pemulihan penurunan nilai Recovery of decline in value of persediaan 7.692 588.604 inventory Penyusutan dan laba penjualan Depreciation and gain from sale aset tetap 9.671 91.623 of fixed assets Penurunan nilai piutang, bersih 44.038 5.108 Impairment of receivables, net Amortisasi biaya emisi efek ekuitas 3.697 - Amortization of stock issuance costs Kesejahteraan karyawan 5.494 8.430 Employees’ benefits Bagian atas laba bersih Anak Perusahaan 244.447 268.418 Share in net income of Subsidiaries Sub-jumlah 215.975 751.861 Sub-total Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 83.957 48.652 Non-deductible expenses Beban bunga 31.914 12.757 Interest expense Beban program tanggung jawab Corporate social responsibility sosial dan lingkungan 18.660 2.829 expenses Penghasilan bunga yang telah Interest income already subject dikenakan pajak final 39.495 17.206 to final income tax Pendapatan yang telah dibebankan Income already subject to pajak penghasilan final 153.348 395.134 final income tax Imbalan perawatan kesehatan Post-retirement healthcare pasca-kerja - 335.132 benefits Sub-jumlah 58.312 683.234 Sub-total Taksiran laba kena pajak rugi fiskal 1.015.119 1.071.572 Estimated taxable income tax loss Kompensasi rugi fiskal 1.062.585 - Tax loss carry forward Taksiran rugi fiskal setelah Estimated tax loss after compensation kompensasi rugi fiskal 47.466 1.071.572 of tax loss carry forward Taksiran beban pajak kini dan hutang pajak penghasilan adalah sebagai berikut: The estimated current tax expense and income tax payable are as follows: