PERPAJAKAN lanjutan e. Pajak kini TAXATION continued e. Current tax

CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 Maret 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain ____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS March 31, 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. 93

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: 31032012 31032011 Laba sebelum beban manfaat pajak sesuai Income before tax expense benefit per laporan laba rugi komprehensif konsolidasi 66.547 200.768 consolidated statements of comprehensive income Laba sebelum beban pajak Entitas Anak 46.891 33.597 Income before tax expense of subsidiaries Laba sebelum beban manfaat pajak Perusahaan 19.656 167.171 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 17.424 11.209 fixed assets Penyisihan piutang ragu-ragu, bersih 3.102 1.562 Provisions for doubiful accounts, net Kesejahteraan karyawan 9.598 6.087 employees benefits Bagian atas laba bersih Entitas Anak 185.988 76.170 Share in net income of Subsidiaries Amortisasi biaya emiisi efek ekuitas 5.547 5.547 Amortization of stock issuance costs Sub-jumlah 167.616 65.984 Sub-total 31032012 31032011 Beda tetap Permanent differences Imbalan perawatan kesehatan pasca kerja 2.362 1.575 Post-retirement healthcare benefit Beban yang tidak dapat dikurangkan 5.760 4.950 Non-deductable expenses Beban bunga 14.189 25.723 Interest expense Penghasilan bunga yang telah dikenakan Interest income already subject to pajak final 14.920 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 5.364 5.829 final income tax Sub-jumlah 11.379 10.104 Sub-total Taksiran laba kena pajak rugi fiskal 136.580 111.291 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 136.580 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: 31032012 31032011 Taksiran laba kena pajak rugi fiskal - Estimated taxable income tax loss- Perusahaan 136.580 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 84.950 44.714 Income tax article 22 Pajak penghasilan pasal 23 10 247 Income tax article 23 Pajak penghasilan pasal 25 11.260 33.182 Income tax article 25 Sub-jumlah 96.220 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 31 Maret 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain ____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS March 31, 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 17. TAXATION continued