Pajak kini lanjutan Current tax continued

PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 108 18. PERPAJAKAN lanjutan 18. TAXATION continued e. Pajak kini lanjutan e. Current tax continued Sehubungan dengan perubahan mata uang penyajian laporan keuangan efektif 1 Januari 2012, Perusahaan dan Entitas Anak yang mata uang fungsionalnya adalah Dolar AS belum mengajukan ijin pembukuan Dolar AS untuk keperluan pelaporan dan perhitungan kewajiban perpajakannya, sehingga kewajiban perpajakannya dihitung berdasarkan pembukuan Rupiah yang disusun dengan metode yang sama dengan sebelum tahun 2012. In relation to the change in the reporting currency effective January 1, 2012, the Company and Subsidiaries having US Dollar functional currency have not yet applied for permit to use US Dollar book-keeping for tax reporting and computation of tax liabilities and therefore computed the tax liabilities based on Rupiah book-keeping which were prepared using the same method as the year before 2012. f. Pajak tangguhan f. Deferred tax Rincian beban manfaat pajak tangguhan adalah sebagai berikut: The details of deferred tax expense benefit are as follows: 30092013 30092012 Pengaruh pajak atas beda temporer The effect of temporary differences pada tarif pajak yang berlaku: at the prevailling tax rates: Perusahaan The Company Cadangan kerugian penurunan Provision for impairment recovery of pemulihan nilai piutang, neto 1.802 217 losses on receivables, net Penyisihan pemulihan penurunan Provision for recovery of decline nilai persediaan dan persediaan in value of inventory and inventory usang, neto - - obsolescence, net Biaya emisi efek ekuitas 358 434 Stock issuance cost Imbalan kerja 410 820 Employee benefit Penyusutan 483 1.330 Depreciation Rugi fiskal 12.110 - Fiscal loss Sub-total 10.843 1.499 Sub-total Entitas Anak The Subsidiaries Cadangan kerugian penurunan Provision for impairment recovery of pemulihan nilai piutang, neto 64 2 losses on receivables, net Penyisihan pemulihan penurunan Provision for recovery of decline nilai persediaan dan persediaan in value of inventory and inventory usang, neto 17 28 obsolescence, net Imbalan kerja 26 196 Employee benefit Penyusutan 1.543 164 Depreciation Rugi fiskal - - Fiscal loss Lain-lain 23.912 3.140 Others Sub-total 22.348 3.142 Sub-total Manfaat pajak tangguhan, neto 11.505 4.641 Deferred tax benefit, net PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 109 18. PERPAJAKAN lanjutan 18. TAXATION continued