Pajak kini Current tax
PT KRAKATAU STEEL PERSERo Tbk. Laporan Tahunan 2011
The original consolidated financial statements included herein are in the Indonesian language.
PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Pada Tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009
dan Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2011 dan 2010
Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain
PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009
and for the Years Ended December 31, 2011 and 2010
Expressed in millions of Rupiah, Unless Otherwise Stated
106
18. PERPAJAKAN lanjutan 18. TAXATION continued
e. Pajak kini e. Current tax
Rekonsiliasi antara laba sebelum beban manfaat pajak sesuai dengan laporan laba
rugi komprehensif konsolidasian dan estimasi rugi fiskal Perusahaan adalah sebagai berikut:
The reconciliation between profit before tax expense
benefit as
reported in
the consolidated statements of comprehensive
income and the Company’s estimated tax loss is as follows:
2011 2010
Laba sebelum beban manfaat pajak Profit before tax expense benefit per
sesuai laporan laba rugi komprehensif consolidated statements of
konsolidasian 1.120.867
1.387.148 comprehensive income
Laba sebelum beban pajak Profit before tax expense of
Entitas Anak 109.212
97.742 the Subsidiaries
Laba sebelum beban manfaat pajak Profit before tax expense benefit
Perusahaan 1.011.655
1.289.406 of the Company
Beda temporer: Temporary differences:
Penyisihan pemulihan penurunan Provision for recovery of decline
nilai persediaan dan persediaan in value of inventory and
usang, neto 15.483
7.692 inventory obsolescence, net
Penyusutan dan laba penjualan Depreciation and gain from sale
aset tetap 50.734
9.671 of fixed assets
Penurunan nilai piutang, bersih 8.110
44.038 Impairment of receivables, net
Amortisasi biaya emisi efek ekuitas 22.190
3.697 Amortization of stock issuance costs
Kesejahteraan karyawan 38.005
5.494 Employees’ benefits
Bagian atas laba bersih Entitas Anak Share in net profit of the Subsidiaries
dan Asosiasi 295.276
244.447 and Associates
Sub-total 205.134
215.975 Sub-total
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 57.659
83.957 Non-deductible expenses
Beban bunga 90.226
31.914 Interest expense
Beban program tanggung jawab Corporate social responsibility
sosial dan lingkungan 35.749
18.660 expenses
Penghasilan bunga yang telah Interest income already subject
dikenakan pajak final 92.357
39.495 to final income tax
Pendapatan yang telah dibebankan Income already subject to
pajak penghasilan final 861.080
153.348 final income tax
Sub-total 769.803
58.312 Sub-total
Estimasi laba kena pajak 36.718
1.015.119 Estimated taxable income
Kompensasi rugi fiskal 47.466
1.062.585 Tax loss carry forward
Estimasi rugi fiskal setelah Estimated tax loss after compensation
kompensasi rugi fiskal 10.748
47.466 of tax loss carry forward
PT KRAKATAU STEEL PERSERo Tbk. 2011 Annual Report
The original consolidated financial statements included herein are in the Indonesian language.
PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Pada Tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009
dan Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2011 dan 2010
Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain
PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009
and for the Years Ended December 31, 2011 and 2010
Expressed in millions of Rupiah, Unless Otherwise Stated
107
18. PERPAJAKAN lanjutan 18. TAXATION continued