Pajak tangguhan lanjutan Deferred tax continued

PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Maret 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 CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 112 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: 31032013 31122012 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Cadangan kerugian penurunan nilai Allowance for doubtful accounts piutang, neto 22,190 1,858 Penyisihan penurunan nilai Allowance for decline in value of inventory persediaan 1,032 Penyisihan persediaan usang 10,618 851 Allowance for inventory obsolencence Biaya emisi efek ekuitas 21,118 1,142 Stock issuance cost Liabilitas kesejahteraan karyawan 37,370 5,982 Estimated liabilities for employee benefits Rugi fiskal 11,867 20,739 Fiscal loss Liabilitas pajak tangguhan Deferred tax liability Aset tetap 83,670 15,128 Fixed assets Asset liabilitas pajak tangguhan, neto 19,493 16,476 Deferred tax assets liability, net 31032013 31122012 Entitas Anak Subsidiaries Aset pajak tangguhan Deferred tax assets PT KHI Pipe Industries 1,085 1,018 PT KHI Pipe Industries PT Krakatau Daya Listrik 854 736 PT Krakatau Daya Listrik PT Merarus Jaya Iron Steel 768 1,145 PT Merarus Jaya Iron Steel PT Krakatau Medika 486 501 PT Krakatau Medika PT Krakatau Industrial Estate Cilegon 144 121 PT Krakatau Industrial Estate Cilegon PT Krakatau Daya Tirta - 10 PT Krakatau Daya Tirta PT Krakatau Bandar Samudera - 80 PT Krakatau Bandar Samudera Total 3,336 3,611 Total Liabilitas pajak tangguhan Deferred tax liabilities PT Krakatau Wajatama 3,107 1,790 PT Krakatau Wajatama PT Krakatau Information Technology 229 242 PT Krakatau Information Technology PT Krakatau Bandar Samudera 28 - PT Krakatau Bandar Samudera PT Krakatau Tirta Industi 108 107 PT Krakatau Tirta Industi Total 3,416 2,139 Total Aset pajak tangguhan konsolidasi, neto 22,829 20,087 Consolidated deferred tax assets, net Liabilitas pajak tangguhan konsolidasi, neto 3,416 2,139 Consolidated deferred tax liabilities, net PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Maret 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 CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 113 18. PERPAJAKAN lanjutan 18. TAXATION continued