Beban manfaat pajak Tax expense benefit

CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 JUNI 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain ____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 Expressed in millions of Rupiah, unless otherwise stated _________________________________________________ Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan. The accompanying notes form an integral part of these consolidated financial statements. 94

17. PERPAJAKAN lanjutan e. Pajak kini

17. TAXATION continued e. Current tax

Rekonsiliasi antara laba sebelum beban manfaat pajak sesuai dengan laporan laba rugi komprehensif konsolidasian dan taksiran rugi fiskal Perusahaan adalah sebagai berikut: The reconciliation between income before tax expense benefit as reported in the consolidated statements of comprehensive income and the Company‟s estimated tax loss is as follows: 30062012 30062011 Laba sebelum beban manfaat pajak sesuai Income before tax expense benefit per laporan laba rugi komprehensif konsolidasi 144.965 200.768 consolidated statements of comprehensive income Laba sebelum beban pajak Entitas Anak 90.636 33.597 Income before tax expense of subsidiaries Laba sebelum beban manfaat pajak Perusahaan 54.329 167.171 Income before tax expense benefit of the company Beda temporer Temporary differences Penyisihan pemulihan penurunan nilai Provision for recovery of decline in value persediaan - - of inventory Penyusutan dan rugi penjualan Depreciation and loss from sale of Aktiva tetap 34.288 11.209 fixed assets Penyisihan piutang ragu-ragu, bersih 3.109 1.562 Provisions for doubiful accounts, net Kesejahteraan karyawan 19.208 6.087 employees benefits Bagian atas laba bersih Entitas Anak 281.763 76.170 Share in net income of Subsidiaries Amortisasi biaya emiisi efek ekuitas 11.095 5.547 Amortization of stock issuance costs Sub-jumlah 242.471 65.984 Sub-total 30062012 30062011 Beda tetap Permanent differences Imbalan perawatan kesehatan pasca kerja 4.724 1.575 Post-retirement healthcare benefit Beban yang tidak dapat dikurangkan 11.615 4.950 Non-deductable expenses Beban bunga 27.167 25.723 Interest expense Penghasilan bunga yang telah dikenakan Interest income already subject to pajak final 28.455 27.974 final income tax PSAK 50-55 1.375 - PSAK 50-55 Pendapatan yang telah dibebankan pajak Interest income already subject to penghasilan final 2.666 5.829 final income tax Sub-jumlah 16.343 10.104 Sub-total Taksiran laba kena pajak rugi fiskal 171.799 111.291 Estimated taxable income tax loss Kompensasi rugi fiskal - 47.467 Tax loss carry forward Taksiran laba kena pajak rugi fiskal setelah Estimated taxable income tax loss after kompensasi rugi fiskal 171.799 63.824 carry forward Estimasi beban pajak kini dan utang tagihan pajak penghasilan adalah sebagai berikut: The estimated current tax expense and income tax payable claims for tax refund are as follows: 30062012 30062011 Taksiran laba kena pajak rugi fiskal - Estimated taxable income tax loss- Perusahaan 171.799 63.824 the Company Beban pajak kini - Perusahaan - 15.956 Current tax expense - the Company Pembayaran pajak penghasilan di muka Prepayments of income taxes Pajak penghasilan pasal 22 130.862 44.714 Income tax article 22 Pajak penghasilan pasal 23 150 247 Income tax article 23 Pajak penghasilan pasal 25 18.767 33.182 Income tax article 25 Sub-jumlah 149.779 78.144 Sub-total Taksiran hutang pajak penghasilan - - Estimated income tax payable Perhitungan pajak penghasilan badan tahun 2011 sesuai dengan yang akan dan telah dilaporkan Perusahaan dalam Surat Pemberitahuan Tahunan “SPT” kepada Kantor Pelayanan Pajak. The calculations of corporate income tax in 2011 conform with the amounts that will be and had been reported by the Company to the Tax Office in its Annual Tax Return “SPT”. CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 JUNI 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain ____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 Expressed in millions of Rupiah, unless otherwise stated _________________________________________________ Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan. The accompanying notes form an integral part of these consolidated financial statements. 95 17. PERPAJAKAN lanjutan 17. TAXATION continued

f. Pajak tangguhan

Rincian beban manfaat pajak tangguhan adalah sebagai berikut:

f. Deferred tax

The details of deferred tax expense benefit are as follows: 30062012 30062011 Pengaruh pajak atas beda temporer pada The effect of temporary differences at tarif pajak maksimum maximum rate Perusahaan The Company Penyisihan piutang ragu-ragu 777 391 Provision for doubtful accounts Penyisihan penurunan nilai persediaan - - Provision for decline in value of inventory Biaya emisi efek ekuitas 2.774 1.387 Stock issuance cost Kesejahteraan karyawan 4.802 1.522 Employee benefit Penyusutan 8.572 2.802 Depreciation Rugi fiskal 42.950 11.867 Fiscal loss Sub-jumlah 52.773 9.321 Sub-total Anak Perusahaan Subsidiaries Penyisihan piutang ragu-ragu 1 5 Provision for doubtful accounts Penyisihan penurunan nilai persediaan 50 100 Provision for decline in value of inventory Penyisihan persediaan usang - - Provision for inventory obsolence Kesejahteraan karyawan 1.553 399 Employee benefit Penyusutan 1.819 4.148 Depreciation Rugi fiskal - - Fiscal loss Lain-lain 825 2.589 Others Sub-jumlah 4.145 2.052 Sub-total Beban manfaat pajak tangguhan, bersih 56.918 11.373 Deferred tax expense benefit, net Pengaruh pajak atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut: The tax effects of temporary differences between accounting and tax reporting are as follows: 30062012 31122011 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Penyisihan piutang ragu-ragu 23.440 24.220 Allowance for doubtful accounts Penyisihan penurunan nilai persediaan 4.370 Allowance for decline in value of inventory Penyisihan persediaan usang 10.118 10.118 Allowance for inventory obsolencence Liabilitas kesejahteraan karyawan 51.838 46.586 Estimated liabilities for employee benefits Biaya emisi efek ekuitas 12.944 15.718 Stock issuance cost Rugi fiskal 42.950 2.688 Fiscal loss Liabilitas pajak tangguhan Deferred tax liability Aset tetap 118.879 134.059 Fixed assets Asset liabilitas pajak tangguhan bersih 22.412 30.359 Deferred tax assets liability, net