Pajak tangguhan lanjutan Deferred tax continued
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
31 Maret 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk
NOTE TO THE CONSOLIDATED FINANCIAL STATEMENTS
March 31, 2011 Expressed in millions of Rupiah, unless otherwiss stated
_________________________________________________
73
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Pajak tangguhan lanjutan e. Deferred tax continued
31032011 31122010
Anak Perusahaan Subsidiaries
Asset pajak tangguhan Deferred tax assets
PT KHI Pipe Industries 11.920
10.662 PT KHI Pipe Industries
PT Krakatau Daya Listrik 3.116
6.341 PT Krakatau Daya Listrik
PT Merarus Jaya Iron Steel 3.990
3.990 PT Merarus Jaya Iron Steel
PT Krakatau Medika 3.903
3.483 PT Krakatau Medika
PT Krakatau Industrial Estate Cilegon 2.292
2.168 PT Krakatau Industrial Estate Cilegon
Jumlah 25.222
26.644 Total
Liabilitas pajak tangguhan Deferred tax liabilities
PT Krakatau Wajatama 15.891
16.292 PT Krakatau Wajatama
PT Krakatau Bandar Samudera 3.105
2.662 PT Krakatau Bandar Samudera
PT Krakatau Tirta Industi 722
749 PT Krakatau Tirta Industi
PT Krakatau Information Technology 1.057
1.215 PT Krakatau Information Technology
Jumlah 20.774
20.918 Total
Asste pajak tangguhan konsolidasi, bersih 25.222
26.644 Consolidated deferred tax assets, net
Liabilitas pajak tangguhan konsolidasi, bersih 73.817
64.639 Consolidated deferred tax liabilities, net
Aset pajak tangguhan selain akumulasi rugi fiskal dan kewajiban 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, penyisihan piutang
ragu-ragu,
penyisihan penurunan
nilai persediaan, penyisihan persediaan usang dan
provisi untuk
kesejahteraan karyawan.
Perbedaan pada dasar pencatatan aset tetap adalah karena adanya perbedaan taksiran masa
manfaat aset dan metode penyusutan untuk tujuan pelaporan akuntansi dan pajak.
Deferred tax assets other than on 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 doubtful accounts,
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.
Perbedaan pada dasar penyisihan piutang ragu- ragu, penyisihan penurunan nilai persediaan,
penyisihan persediaan usang dan provisi untuk kesejahteraan
karyawan karena
adanya perbedaan waktu pengakuan beban untuk
tujuan pelaporan akuntansi dan pajak. The difference in the basis of allowance for
doubtful accounts, allowance for decline in value of inventory, allowance for inventory
obsolescence, and provision for employee benefits is due to the difference in timing of
recognition of expenses for accounting and tax reporting purposes.
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
31 Maret 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk
NOTE TO THE CONSOLIDATED FINANCIAL STATEMENTS
March 31, 2011 Expressed in millions of Rupiah, unless otherwiss stated
_________________________________________________
74