Income tax expense continued JumlahAmount

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 553 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan

9. TAXATION continued d. Aset pajak tangguhan lanjutan

d. Deferred tax assets continued Seluruh aset pajak tangguhan diperkirakan dapat

dipulihkan setelah 12 bulan. All of the deferred tax assets are expected to be recovered after more than 12 months. e. Liabilitas pajak tangguhan e. Deferred tax liabilities 31 Maret 31 Desember March December 2017 2016 Penyisihan imbalan Provision for kerja 435,569 223,284 employee benefits Properti pertambangan - pertambangan yang Mining properties - berproduksi 515,082 474,744 mines in production Biaya pengangkutan yang ditangguhkan 204,389 - Deferred barging expenses Penyisihan untuk, pembongkaran, Provision for decommissioning, pemindahan, reklamasi demobilisation, reclamation dan restorasi 164,942 163,538 and restoration Perbedaan nilai buku Difference between aset tetap komersial commercial and tax net book dan fiskal 67,941 137,943 value of fixed assets Penyisihan persediaan usang 14,533 14,276 Provision for obsolete inventory Kewajiban yang timbul Liabilities arising from dari kombinasi bisnis 51,030,590 51,030,590 business combinations Liabilitas pajak tangguhan 51,202,958 51,242,179 Deferred tax liabilitites Liabilitas pajak tangguhan Deferred tax liabilites at the pada awal periode 51,242,179 63,433,149 beginning of the periode Dikreditkandibebankan pada: Creditedcharged to: - Laba rugi 34,692 667,093 Profit or loss - - Penurunan nilai properti Impairment of mining - pertambangan - 11,500,000 properties - Rugi komprehensif lain: Other comprehensive loss: - - Penyisihan imbalan kerja 4,529 23,877 Provision for employee benefits - Liabilitas pajak tangguhan Deferred tax liabilites at pada akhir period 51,202,958 51,242,179 the end of the period Seluruh liabilitas pajak tangguhan diperkirakan dapat dibalikkan setelah 12 bulan. All of the deferred tax liabilities are expected to be reversed after more than 12 months.

f. Audit pajak

f. Tax audits

Grup telah menerima sejumlah Surat Ketetapan Pajak dan Surat Keputusan Pajak untuk tahun pajak 2009 sampai dengan tahun 2014 yang menetapkan laba fiskal Grup adalah sebesar AS418.777.441 untuk Pajak Penghasilan “PPh” Badan, kompensasi kerugian sebesar AS7.627.591, dan menetapkan lebih bayar pajak sebesar Rp 74.016.409.756 setara dengan AS5.556.370 untuk PPN dan jenis pajak lainnya. Grup telah mengajukan keberatan, banding dan peninjauan kembali atas Surat Ketetapan Pajak dan Surat Keputusan Pajak tersebut dan berkeyakinan bahwa jumlah laba fiskal yang seharusnya adalah sebesar AS196.508.369 untuk PPh Badan, kompensasi kerugian sebesar AS9.859.708 dan lebih bayar pajak sebesar Rp 265.624.074.453 setara dengan AS19.940.250 untuk PPN dan pajak lainnya. Pada tanggal laporan keuangan konsolidasian ini, proses keberatan, banding dan peninjauan kembali masih berlangsung. The Group has received a number of tax assessments and tax decisions for fiscal years 2009 until 2014 which resulted in a total assessed taxable income of US418,777,441 for corporate income tax, tax loss carried forward of US7,627,591 and a tax over payment of Rp 74,016,409,756 equivalent to US5,556,370 for VAT and other taxes. The Group has filed objections, appeals and reconsideration processes against these tax assessments and tax decisions and believes that the total assessed taxable income should be US196,508,369 for corporate income tax, US9,859,708 for tax loss carried forward, and an overpayment of VAT and other taxes of Rp 265,624,074,453 equivalent to US19,940,250. As at the date of these consolidated financial statements, the objections, appeals and reconsideration processes are still ongoing.