Estimasi tagihan pajak lanjutan Estimated claims for tax refund continued

the Indonesian language. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, kecuali dinyatakan lain PT KRAKATAU STEEL PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and Year Then Ended Expressed in thousands of US Dollar and in millions of Rupiah, unless otherwise stated 145 21. PERPAJAKAN lanjutan 21. TAXATION continued h. Surat Ketetapan Pajak h. Tax Assessment Letters Perusahaan The Company Pada tanggal 25 April 2016, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar “SKPLB” atas Pajak Penghasilan PPh Badan tahun 2014 sebesar US15.806 yang telah diterima Perusahaan pada bulan Juni 2016. Tidak ada selisih antara nilai yang ditagih dan realisasi. On April 25, 2016, the Company received Tax Assessment Letters of Overpayment “SKPLB” for its 2014 Corporate Income Tax “CIT” amounting to US15,806 which was received by the Company in June 2016. There are no differences between claimed and realized amounts. Pada tanggal 24 Maret 2016, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar “SKPKB” PPN bulan April-Desember 2013 sebesar Rp13.983. Pada tanggal 22 Juni 2016, Perusahaan mengajukan keberatan sebesar Rp11.916 kepada Kantor Pajak. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, pengajuan keberatan tersebut masih dalam proses pemeriksaan. Selisih antara nilai yang dikenai SKPKB dan pengajuan keberatan sebesar US157 disajikan pada akun “Beban Lain-lain” pada laba rugi tahun berjalan. On March 24, 2016, the Company received Tax Assessment Letters of Underpayment “SKPKB” for its April-December 2013 Value Added Taxes “VAT” amounting to Rp13,983. On June 22, 2016, the Company filed an objection to the Tax Office amounting to Rp11,916. Until the completion date of the consolidated financial statements, the objection is still on examination process. The difference between the amount stated in SKPKB and the objection amount of US157 is presented in “Other Expense” in the current year profit or loss. Pada tanggal 3 Agustus 2015, Perusahaan menerima SKPLB atas PPh Badan tahun 2013 sebesar Rp197.188 yang telah diterima Perusahaan pada bulan Agustus 2015. Tidak ada selisih antara nilai yang ditagih dan realisasi. On August 3, 2015, the Company received SKPLB for its 2013 CIT amounting to Rp197,188 which was received by the Company in August 2015. There are no differences between claimed and realized amounts. Entitas Anak - PT KWT The Subsidiary - PT KWT Pada tanggal 19 Oktober 2016, PT KWT menerima SKPLB atas PPh Badan tahun 2014 dan rugi fiskal, masing-masing sebesar US2.191 dan US6.922. Selisih antara jumlah yang ditagih oleh PT KWT dengan jumlah yang akan dikembalikan oleh Kantor Pajak sebesar US0,027 disajikan pada akun “Beban Pajak Kini” pada laba rugi tahun berjalan. On October 19, 2016, PT KWT received SKPLB for its 2014 CIT and tax loss amounting to US2,191 and US6,922, respectively. The difference between the amount claimed by PT KWT and the amount refunded by the Tax Office of US0.027 is presented in the Current Tax Expense account in the current year profit or loss. Pada tanggal 13 Agustus 2015, PT KWT menerima SKPLB atas PPh Badan tahun 2013 dan rugi fiskal, masing-masing sebesar Rp38.213 dan Rp93.517. Selisih antara jumlah yang ditagih oleh PT KWT dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp221 US16 disajikan pada akun “Beban Pajak Kini” pada laba rugi tahun 2015. On August 13, 2015, PT KWT received SKPLB for its 2013 CIT and tax loss amounting to Rp38,213 and Rp93,517, respectively. The difference between the amount claimed by PT KWT and the amount refunded by the Tax Office of Rp221 US16 was presented in the “Current Tax Expense” account in the 2015 profit or loss. PT Krakatau Steel Persero Tbk – Laporan Tahunan 2016 434