Pajak tangguhan Deferred tax

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 _________________________________________________ 72 17. PERPAJAKAN lanjutan 17. TAXATION continued e. Pajak tangguhan e. Deferred tax Rincian beban manfaat pajak tangguhan adalah sebagai berikut: The details of deferred tax expense benefit are as follows: 31032011 31032010 Pengaruh pajak atas beda temporer pada The effect of temporary differences at tarif pajak maksimum maximum rate Perusahaan The Company Penyisihan piutang ragu-ragu 391 30 Provision for doubtful accounts Penyisihan penurunan nilai persediaan - 506 Provision for decline in value of inventory Biaya emisi efek ekuitas 1.387 - Stock issuance cost Kesejahteraan karyawan 1.522 1.241 Employee benefit Penyusutan 2.802 33 Depreciation Rugi fiskal 11.867 128.705 Fiscal loss Sub-jumlah 9.320 127.905 Sub-total Anak Perusahaan Subsidiaries Penyisihan piutang ragu-ragu 5 1 Provision for doubtful accounts Penyisihan penurunan nilai persediaan 100 Provision for decline in value of inventory Penyisihan persediaan usang - - Provision for inventory obsolence Kesejahteraan karyawan 399 17 Employee benefit Penyusutan 4.148 1.740 Depreciation Rugi fiskal - 5.108 Fiscal loss Lain-lain 2.589 8.366 Others Sub-jumlah 2.052 1.535 Sub-total Beban manfaat pajak tangguhan, bersih 11.373 129.440 Deferred tax expense benefit, net 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: 31032011 31122010 Perusahaan The Company Asset pajak tangguhan Deferred tax assets Penyisihan piutang ragu-ragu 21.799 22.192 Allowance for doubtful accounts Penyisihan penurunan nilai persediaan 10.618 10.616 Allowance for decline in value of inventory Liabilitas kesejahteraan karyawan 38.606 37.084 Estmated liabilities for employee benefits Biaya emisi efek ekuitas 19.874 21.261 Stock issuance cost Rugi fiskal 11.867 Fiscal loss Liabilitas pajak tangguhan Deferred tax liability Asset tetap 143.940 146.742 Fixed assets Asset liabilitas pajak tangguhan bersih 53.043 43.722 Deferred tax assets liability, net 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