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