Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters

PT Krakatau Steel Persero Tbk. Laporan Tahunan 2014 Annual Report 367 the Indonesian language. PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, kecuali dinyatakan lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and Year Then Ended Expressed in thousands of US Dollar and in millions of Rupiah, unless otherwise stated 112 18. PERPAJAKAN lanjutan 18. TAXATION continued

f. Pajak tangguhan lanjutan

f. Deferred tax continued

Tahun yang Berakhir pada Tanggal 31 Desember Years Ended December 31, 2014 2013 Rugi sebelum beban manfaat Loss before tax expense benefit pajak Perusahaan 180.493 33.851 of the Company Beban manfaat pajak dengan tarif Tax expense benefit computed using pajak yang berlaku 45.123 8.463 the prevailing tax rate Pengaruh pajak atas beda tetap 6.117 7.147 Tax effect of permanent differences Bagian atas laba rugi neto Entitas Anak Share in net profit loss of the dan Asosiasi 16.271 9.057 Subsidiaries and Associates Aset pajak tangguhan tidak terpulihkan 5 - Unrecoverable deferred tax assets Pengaruh perubahan mata uang Effect on changes in tax pelaporan pajak reporting currency Persediaan 13.506 - Inventories Aset tetap 14.765 - Fixed assets Perubahan kurs - 4.801 Foreign exchange rate changes Manfaat pajak Perusahaan 36.223 19.866 Tax benefit of the Company Beban pajak Entitas Anak Tax expense of the Subsidiaries Pajak kini 18.832 14.685 Current tax Pajak tangguhan 8.570 4.034 Deferred tax Beban pajak Entitas Anak, neto 10.262 18.719 Tax expense of the Subsidiaries, net Manfaat beban pajak, neto 25.961 1.147 Tax benefit expense, net Tidak terdapat konsekuensi pajak penghasilan atas pembayaran dividen oleh Entitas Anak dan Entitas Asosiasi dengan kepemilikan sebesar 25 atau lebih serta Perusahaan tidak bermaksud menjual investasinya pada Entitas Anak. There are no income tax consequences attached to the payment of dividends by the Subsidiaries and Associates where the ownership interest is 25 or more and the Company does not intend to sell its investment in Subsidiaries.

g. Surat Ketetapan Pajak

g. Tax Assessment Letters

Perusahaan The Company Pada tanggal 28 Maret 2014, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar “SKPLB” atas Pajak Penghasilan Badan tahun 2012 sebesar Rp247.344 yang telah diterima Perusahaan pada bulan Mei 2014. On March 28, 2014, the Company received Tax Assessment Letters of Overpayment “SKPLB” for its 2012 Corporate Income Tax amounting to Rp247,344 which was received by the Company in May 2014. Pada tanggal 14 Mei 2013, Perusahaan menerima SKPLB atas Pajak Penghasilan Badan tahun 2011 sebesar Rp389.213 yang telah diterima Perusahaan pada bulan Juni 2013. On May 14, 2013, the Company received SKPLB for its 2011 Corporate Income Tax amounting to Rp389,213 which was received by the Company in June 2013. Entitas Anak - PT KWT The Subsidiary - PT KWT Pada tanggal 2 Mei 2014, PT KWT menerima SKPLB atas Pajak Penghasilan Badan tahun 2012 sebesar Rp6.604. On May 2, 2014, PT KWT received SKPLB for its 2012 Corporate Income Tax amounting to Rp6,604. PT Krakatau Steel Persero Tbk. Laporan Tahunan 2014 Annual Report 368 the Indonesian language. PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, kecuali dinyatakan lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and Year Then Ended Expressed in thousands of US Dollar and in millions of Rupiah, unless otherwise stated 113 18. PERPAJAKAN lanjutan 18. TAXATION continued