Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued

Laporan Tahunan 2015 | Annual Report 2015 177 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated

9. PERPAJAKAN lanjutan

9. TAXATION continued

c. Bebanmanfaat pajak penghasilan lanjutan

c. Income tax expensebenefit continued

Perhitungan beban pajak penghasilan kini adalah sebagai berikut: The calculation of current corporate income tax expense is as follows: 2015 2014 Rugi konsolidasian sebelum Consolidated loss before pajak penghasilan 68,182,304 200,353,337 income tax Ditambahdikurangi: Adddeduct: Eliminasi konsolidasian 53,781,061 155,301,544 Consolidation eliminations Rugi sebelum Loss before income tax pajak penghasilan - entitas anak 615,512 10,640,966 subsidiaries - Rugi sebelum pajak Loss before income tax penghasilan - Perusahaan 13,785,731 34,410,827 the Company - Beda temporer: Temporary differences: Penyusutan 859,147 8,521,236 Depreciation Biaya pengangkutan yang ditangguhkan 1,443,800 365,824 Deferred barging expense Biaya keuangan yang ditangguhkan 345,621 2,344,164 Deferred finance costs Penyisihan imbalan kerja karyawan 99,946 293,008 Provision for employee benefits Beda tetap: Permanent differences: Denda pajak 7 224,809 Tax penalties Pendapatan bunga yang Interest income subject to final dikenakan pajak final 1,248,069 1,583,320 tax 809,210 8,848,057 Taksiran rugi Estimated fiscal fiskal - Perusahaan 12,976,521 25,562,770 loss – the Company Akumulasi rugi fiskal yang dapat Accumulated fiscal losses carried dibawa ke masa depan pada forward at the beginning awal tahun 25,562,770 28,375,318 of the year Penyesuaian tahun lalu atas Prior year adjustments hasil audit pajak 296,399 28,375,318 due to tax audit Akumulasi rugi fiskal yang dapat Accumulated fiscal losses dibawa ke masa depan pada carried forward at the end akhir tahun 38,835,690 25,562,770 of the year Beban pajak penghasilan badan Current corporate income tax kini dihitung dengan tarif expense at 25 pajak 25 - Perusahaan - - - the Company Penyesuaian tahun lalu Prior year adjustments - Perusahaan - 6,640,514 - the Company Penyesuaian tahun lalu Prior year adjustments - entitas anak 656,954 - - subsidiaries Beban pajak penghasilan badan Current corporate income tax kini - entitas anak 6,625,382 14,941,019 expense - subsidiaries Beban pajak penghasilan badan Consolidated current corporate kini - konsolidasian 5,968,428 21,581,533 income tax expense PT Bayan Resources Tbk 178 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 553 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated

9. PERPAJAKAN lanjutan