CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
31 Maret 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk
NOTE TO THE CONSOLIDATED FINANCIAL STATEMENTS
March 31, 2011 Expressed in millions of Rupiah, unless otherwiss stated
_________________________________________________
70
17. PERPAJAKAN 17. TAXATION
Akun ini terdiri dari: This account consists of:
31032011 31122010
a. Pajak dibayar dimuka a. Prepaid taxes
Pajak Pertambahan Nilai 102.857
115.074 Value -Added Tax
b. Hutang pajak b. Taxes payable
Pajak Penghasilan: Income taxes
Pasal 21 9.113
34.881 Article 21
Pasal 22 4.609
2.389 Article 22
Pasal 2326 11.661
8.474 Article 2326
Pasal 25 1.724
3.133 Article 25
Pasal 29 20.291
8.813 Article 26
Pasal 42 894
1.586 Article 42
Pajak Pertambahan Nilai 79.255
19.635 Value -Added Tax
Pajak Daerah dan retribusi 11.747
6.742 Regional tax and retribution
139.294 85.653
c. Beban manfaat pajak 31032011
31032010 c. Tax expenses benefit
Beban pajak kini Current tax expenses
Perusahaan 15.956
- The Company
Anak Perusahaan 31.545
22.653 Subsidiaries
Sub-jumlah 47.500
22.653 Sub-total
Beban manfaat pajak tangguhan Defferred tax expenses
Perusahaan 9.320
127.905 The Company
Anak Perusahaan 2.052
1.535 Subsidiaries
Sub-jumlah 11.373
129.440 Sub-total
Beban manfaat pajak, bersih 58.873
152.094 Tax expenses benefit, net
d. Pajak kini d. Current tax
Rekonsiliasi antara laba sebelum beban manfaat pajak sesuai dengan laporan laba rugi
konsolidasi dan taksiran laba kena pajak Perusahan adalah sebagai berikut:
The reconciliation between income before tax expense benefit as reported in the consolidated
statements of income and the Company‟s estimated taxable income is as follows:
31032011 31032010
Laba sebelum beban manfaat pajak sesuai Income before tax expense benefit per
laporan laba rugi konsolidasi 200.768
619.638 consolidated statements of income
Laba sebelum beban pajak Anak Perusahaan 33.597
23.677 Income before tax expense of subsidiaries
Laba sebelum beban manfaat pajak Perusahaan 167.171
595.961 Income before tax expense benefit of the company
Beda temporer Temporary differences
Penyisihan pemulihan penurunan nilai Provision for recovery of decline in value
persediaan -
2.024 of inventory
Penyusutan dan rugi penjualan Depresaciation and loss from sale of
Aktiva tetap 11.209
134 fixed assets
Penyisihan piutang ragu-ragu, bersih 1.562
122 Provisions for doubiful accounts, net
Kesejahteraan karyawan 6.087
4.966 employees benefits
Bagian atas laba bersih Anak Perusahaan 76.170
94.585 Share in net income of Subsidiaries
Amortisasi biaya emiisi efek ekuitas 5.547
- Amortization of stock issuance costs
Sub-jumlah 65.984
91.387 Sub-total
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
31 Maret 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk
NOTE TO THE CONSOLIDATED FINANCIAL STATEMENTS
March 31, 2011 Expressed in millions of Rupiah, unless otherwiss stated
_________________________________________________
71
17. PERPAJAKAN lanjutan 17. TAXATION continued
