Income tax expensebenefit continued JumlahAmount

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 553 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 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 30 Juni 31 Desember June December 2016 2015 Rugi fiskal yang dibawa ke masa depan 332,763 - Tax losses carried-forward Penyisihan imbalan Provision for kerja 299,329 265,879 employee benefits Properti pertambangan - pertambangan yang Mining properties - berproduksi 623,187 728,370 mines in production Biaya pengangkutan yang ditangguhkan 336,477 336,477 Deferred barging expenses Penyisihan untuk, pembongkaran, Provision for decommissioning, pemindahan, reklamasi demobilisation, reclamation dan restorasi 77,063 163,538 and restoration Perbedaan nilai buku Difference between aset tetap komersial commercial and tax net book dan fiskal 204,728 280,142 value of fixed assets Penyisihan persediaan usang 11,834 13,013 Allowance for obsolete inventory Kewajiban yang timbul Liabilities arising from dari kombinasi bisnis 51,030,590 62,530,590 business combination Liabilitas pajak tangguhan 51,473,993 63,433,149 Deferred tax liabilitites Liabilitas pajak tangguhan Deferred tax liabilites at the pada awal periode 63,433,149 78,055,479 beginning of the period Dikreditkandibebankan pada: Creditedcharged to: - Laba rugi 11,959,156 14,623,771 Profit or loss - - Rugi komprehensif lain: Other comprehensive loss: - - Penyisihan imbalan kerja - 1,441 Provision for employee benefits - Liabilitas pajak tangguhan Deferred tax liabilites at pada akhir periode 51,473,993 63,433,149 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 untuk tahun pajak 2008 sampai dengan tahun 2014 yang menetapkan laba fiskal Grup adalah sebesar AS283.043.613 untuk Pajak Penghasilan “PPh” Badan dan menetapkan lebih bayar pajak sebesar Rp 40.524.227.861 setara dengan AS3.074.676 untuk PPN dan jenis pajak lainnya. Grup telah mengajukan keberatan, banding dan peninjauan kembali atas Surat Ketetapan Pajak tersebut dan berkeyakinan bahwa jumlah laba fiskal yang seharusnya adalah sebesar AS71.640.462 untuk PPh Badan dan lebih bayar pajak sebesar Rp 278.437.729.029 setara dengan AS21.125.776 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 for fiscal years 2008 until 2014 which resulted in a total assessed taxable income of US283,043,613 for corporate income tax and a tax overpayment of Rp 40,524,227,861 equivalent with US3,074,676 for VAT and other taxes. The Group has filed objections, appeals and reconsideration processes against these tax assessments and believes that the total assessed fiscal income should be US71,640,462 for corporate income tax, and an overpayment of VAT and other taxes of Rp 278,437,729,029 equivalent with US21,125,776. As at the date of these consolidated financial statements, the objections, appeals and reconsideration processes are still on-going.