Utang pajak Taxes payable

PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, Unless Otherwise Stated 108 18. PERPAJAKAN lanjutan 18. TAXATION continued f. Pajak tangguhan lanjutan f. Deferred tax continued 2011 2010 Entitas Anak The Subsidiaries Cadangan kerugian penurunan nilai Provision for impairment losses on piutang, neto 1.082 368 receivables, net Penyisihan persediaan Provision for inventory usang 499 328 obsolescence Penyisihan pemulihan penurunan Provision for recovery of decline nilai persediaan, neto 277 1.180 in value of inventory, net Kesejahteraan karyawan 1.907 1.462 Employee benefits Penyusutan 2.385 1.848 Depreciation Rugi fiskal 420 9.910 Tax loss Lain-lain 2.092 888 Others Sub-total 7.268 7.972 Sub-total Beban manfaat pajak Deferred tax expense benefit, tangguhan, neto 20.630 234.695 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: 1 Jan. 2010 31 Des. 2009 31 Des. 2011 31 Des. 2010 Jan. 1, 2010 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Cadangan kerugian penurunan nilai Allowance for impairment losses on piutang, neto 24.220 22.192 11.182 receivables, net Penyisihan penurunan nilai Allowance for decline in value persediaan 4.370 2.040 3.963 of inventory Allowance for inventory Penyisihan persediaan usang 10.118 8.577 8.577 obsolescence Biaya emisi efek ekuitas 15.719 21.261 - Stock issuance cost Liabilitas kesejahteraan Estimated liabilities for employee karyawan 46.585 37.084 35.711 benefits Rugi fiskal 2.688 11.867 267.893 Tax loss Liabilitas pajak tangguhan Deferred tax liability Aset tetap 134.059 146.742 144.324 Fixed assets Aset liabilitas pajak tangguhan, neto 30.359 43.721 183.002 Deferred tax assets liability, net