Pajak tangguhan lanjutan Deferred tax continued

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 f. Pajak tangguhan lanjutan f. Deferred tax continued Aset pajak tangguhan selain akumulasi rugi fiskal dan liabilitas pajak tangguhan yang berasal dari perbedaan metode atau dasar yang digunakan untuk tujuan pencatatan menurut pelaporan akuntansi dan pajak, terutama terdiri dari penyusutan aset tetap, cadangan kerugian penurunan nilai piutang, penyisihan penurunan nilai persediaan, penyisihan persediaan usang dan provisi untuk imbalan kerja. Perbedaan pada dasar pencatatan aset tetap adalah karena adanya perbedaan taksiran masa manfaat aset dan metode penyusutan untuk tujuan pelaporan akuntansi dan pajak. Perbedaan pada dasar cadangan kerugian penurunan nilai piutang, penyisihan penurunan nilai persediaan, penyisihan persediaan usang, biaya emisi efek ekuitas dan provisi untuk imbalan kerja karena adanya perbedaan waktu pengakuan beban untuk tujuan pelaporan akuntansi dan pajak. Deferred tax assets other than accumulated fiscal losses and deferred tax liabilities arose from the differences in the methods or basis used for accounting and tax reporting purposes, which mainly consist of depreciation on fixed assets, allowance for impairment losses on receivables, allowance for decline in value of inventory, allowance for inventory obsolescence and provision for employee benefits. The difference in the basis of recording of fixed assets is due to the differences in the estimated useful lives of the assets and depreciation method used for accounting and tax reporting purposes. The difference in the basis of allowance for impairment losses on receivables, allowance for decline in value of inventory, allowance for inventory obsolescence, stock issuance cost and provision for employee benefits is due to the difference in the timing of recognition of expenses for accounting and tax reporting purposes. Manajemen Perusahaan dan Entitas Anak berpendapat bahwa aset pajak tangguhan dapat direalisasi. The management of the Company and Subsidiaries is of the opinion that deferred tax assets are recoverable. Rekonsiliasi antara beban manfaat pajak yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba akuntansi sebelum beban manfaat pajak dan beban pajak neto seperti yang dilaporkan dalam laporan laba rugi komprehensif konsolidasian interim adalah sebagai berikut: The reconciliation between tax expense benefit computed using the prevailing tax rates on the accounting income before tax expense benefit and the net tax expense as reported in the interim consolidated statements of comprehensive income is as follows: 30092014 30092013 Laba sebelum beban manfaat pajak Perusahaan 133.056 7.448 Income before tax expense benefit of the company Beban manfaat pajak dengan tarif pajak yang berlaku 33.264 1.862 Tax expense benefit computed using the prevailing tax rate Pengaruh pajak atas beda tetap 1.572 - Tax effect of permanent differences Bagian atas laba neto Entitas Anak dan Asosiasi 11.871 7.324 Share in net income of Subsidiaries and Associaties Perubahan kurs 3.488 5.462 Foreign exchange rate changes Manfaat pajak Perusahaan 19.477 - Tax benefit of the Company Beban pajak Entitas Anak Tax expense of the Subsidiaries Pajak Kini 11.209 11.956 Current tax Pajak tangguhan 2.327 11.505 Deferred tax Total Beban pajak Entitas Anak 8.882 451 Total Tax expense of the Subsidiaries Beban pajak, neto 10.595 451 Tax expense, 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 110 18. PERPAJAKAN lanjutan 18. TAXATION continued