Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax

PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 108 18. PERPAJAKAN lanjutan 18. TAXATION continued f. Pajak tangguhan lanjutan f. Deferred tax continued 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: 30092014 31122013 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Cadangan kerugian penurunan nilai Allowance for doubtful accounts piutang, neto 53 53 Penyisihan penurunan nilai Allowance for decline in value of inventory persediaan 1.496 1.496 Penyisihan persediaan usang 850 850 Allowance for inventory obsolencence Biaya emisi efek ekuitas 240 519 Stock issuance cost Liabilitas kesejahteraan karyawan 5.326 5.184 Estimated liabilities for employee benefits Rugi fiskal 74.613 56.116 Fiscal loss Liabilitas pajak tangguhan Deferred tax liability Aset tetap 26.758 27.876 Fixed assets Asset liabilitas pajak tangguhan, neto 55.820 36.342 Deferred tax assets liability, net 30092014 31122013 Entitas Anak Subsidiaries Aset pajak tangguhan Deferred tax assets PT KHI Pipe Industries - - PT KHI Pipe Industries PT Krakatau Daya Listrik 1.555 - PT Krakatau Daya Listrik PT Merarus Jaya Iron Steel 866 866 PT Merarus Jaya Iron Steel PT Krakatau Medika 401 471 PT Krakatau Medika PT Krakatau Industrial Estate Cilegon 177 130 PT Krakatau Industrial Estate Cilegon PT Krakatau Daya Tirta - 9 PT Krakatau Daya Tirta PT Krakatau Bandar Samudera 149 194 PT Krakatau Bandar Samudera Total 3.149 1.670 Total Liabilitas pajak tangguhan Deferred tax liabilities PT Krakatau Wajatama 1.793 1.899 PT Krakatau Wajatama PT KHI Pipe Industries 1.515 1.497 PT KHI Pipe Industries PT Krakatau Daya Listrik - 657 PT Krakatau Daya Listrik PT Krakatau Information Technology 199 161 PT Krakatau Information Technology PT Krakatau Tirta Industi 175 131 PT Krakatau Tirta Industi Total 3.682 4.345 Total Aset pajak tangguhan konsolidasi, neto 58.968 38.012 Consolidated deferred tax assets, net Liabilitas pajak tangguhan konsolidasi, neto 3.682 4.345 Consolidated deferred tax liabilities, net PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 109 18. PERPAJAKAN lanjutan 18. TAXATION continued