Pajak dibayar di muka Prepaid taxes

CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 JUNI 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain ____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 Expressed in millions of Rupiah, unless otherwise stated _________________________________________________ Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan. The accompanying notes form an integral part of these consolidated financial statements. 93 17. PERPAJAKAN lanjutan 17. TAXATION continued b. Estimasi tagihan pajak b. Estimated claims for tax refund 30062012 31122011 Taksiran tagihan pajak Estimated claims for tax refund Tahun berjalan Current year Perusahaan 149.779 387.630 The Company Entitas Anak 32.614 13.434 Subsidiaries Tahun sebelumnya Previous years Perusahaan 387.630 - The Company Entitas Anak 30.187 16.753 Subsidiaries Sub-jumlah 600.210 417.817 Sub-total Pajak Pertambahan Nilai 53.643 88.133 Value-Added Tax Jumlah 653.853 505.950 Total c. Utang pajak c. Taxes payable Hutang pajak 30062012 31122011 Taxes payable Pajak Penghasilan: Income taxes Pasal 21 13.542 18.418 Article 21 Pasal 22 3.239 3.554 Article 22 Pasal 2326 33.791 7.428 Article 2326 Pasal 25 12.536 20.743 Article 25 Pasal 29 8.008 7.330 Article 29 Pasal 42 201 17.159 Article 42 Pajak Pertambahan Nilai 69.463 41.684 Value -Added Tax Pajak Daerah dan retribusi 18.610 9.983 Regional tax and retribution 159.390 126.299 d. Beban manfaat pajak d. Tax expense benefit Beban manfaat pajak 30062012 30062011 Tax expenses benefit Beban pajak kini Current tax expenses Perusahaan - 15.956 The Company Entitas Anak 96.039 31.545 Subsidiaries Sub-jumlah 96.039 47.501 Sub-total Beban manfaat pajak tangguhan Deferred tax expenses benefit Perusahaan 52.773 9.320 The Company Entitas Anak 4.145 2.052 Subsidiaries Sub-jumlah 56.918 11.372 Sub-total Beban manfaat pajak, bersih 39.121 58.873 Tax expenses benefit, net CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 JUNI 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain ____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 Expressed in millions of Rupiah, unless otherwise stated _________________________________________________ Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan. The accompanying notes form an integral part of these consolidated financial statements. 94

17. PERPAJAKAN lanjutan e. Pajak kini

17. TAXATION continued e. Current tax

Rekonsiliasi antara laba sebelum beban manfaat pajak sesuai dengan laporan laba rugi komprehensif konsolidasian dan taksiran rugi fiskal Perusahaan adalah sebagai berikut: The reconciliation between income before tax expense benefit as reported in the consolidated statements of comprehensive income and the Company‟s estimated tax loss is as follows: 30062012 30062011 Laba sebelum beban manfaat pajak sesuai Income before tax expense benefit per laporan laba rugi komprehensif konsolidasi 144.965 200.768 consolidated statements of comprehensive income Laba sebelum beban pajak Entitas Anak 90.636 33.597 Income before tax expense of subsidiaries Laba sebelum beban manfaat pajak Perusahaan 54.329 167.171 Income before tax expense benefit of the company Beda temporer Temporary differences Penyisihan pemulihan penurunan nilai Provision for recovery of decline in value persediaan - - of inventory Penyusutan dan rugi penjualan Depreciation and loss from sale of Aktiva tetap 34.288 11.209 fixed assets Penyisihan piutang ragu-ragu, bersih 3.109 1.562 Provisions for doubiful accounts, net Kesejahteraan karyawan 19.208 6.087 employees benefits Bagian atas laba bersih Entitas Anak 281.763 76.170 Share in net income of Subsidiaries Amortisasi biaya emiisi efek ekuitas 11.095 5.547 Amortization of stock issuance costs Sub-jumlah 242.471 65.984 Sub-total 30062012 30062011 Beda tetap Permanent differences Imbalan perawatan kesehatan pasca kerja 4.724 1.575 Post-retirement healthcare benefit Beban yang tidak dapat dikurangkan 11.615 4.950 Non-deductable expenses Beban bunga 27.167 25.723 Interest expense Penghasilan bunga yang telah dikenakan Interest income already subject to pajak final 28.455 27.974 final income tax PSAK 50-55 1.375 - PSAK 50-55 Pendapatan yang telah dibebankan pajak Interest income already subject to penghasilan final 2.666 5.829 final income tax Sub-jumlah 16.343 10.104 Sub-total Taksiran laba kena pajak rugi fiskal 171.799 111.291 Estimated taxable income tax loss Kompensasi rugi fiskal - 47.467 Tax loss carry forward Taksiran laba kena pajak rugi fiskal setelah Estimated taxable income tax loss after kompensasi rugi fiskal 171.799 63.824 carry forward Estimasi beban pajak kini dan utang tagihan pajak penghasilan adalah sebagai berikut: The estimated current tax expense and income tax payable claims for tax refund are as follows: 30062012 30062011 Taksiran laba kena pajak rugi fiskal - Estimated taxable income tax loss- Perusahaan 171.799 63.824 the Company Beban pajak kini - Perusahaan - 15.956 Current tax expense - the Company Pembayaran pajak penghasilan di muka Prepayments of income taxes Pajak penghasilan pasal 22 130.862 44.714 Income tax article 22 Pajak penghasilan pasal 23 150 247 Income tax article 23 Pajak penghasilan pasal 25 18.767 33.182 Income tax article 25 Sub-jumlah 149.779 78.144 Sub-total Taksiran hutang pajak penghasilan - - Estimated income tax payable Perhitungan pajak penghasilan badan tahun 2011 sesuai dengan yang akan dan telah dilaporkan Perusahaan dalam Surat Pemberitahuan Tahunan “SPT” kepada Kantor Pelayanan Pajak. The calculations of corporate income tax in 2011 conform with the amounts that will be and had been reported by the Company to the Tax Office in its Annual Tax Return “SPT”.