Pajak dibayar dimuka lanjutan Prepaid taxes continued

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 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 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: 30 Juni 30 Juni June June 2016 2015 Rugi konsolidasian sebelum Consolidated loss before pajak penghasilan 42,341,937 16,030,253 income tax Dikurangiditambah: Deductadd: Eliminasi konsolidasian 28,839,034 12,176,594 Consolidation eliminations Rugilaba sebelum Lossprofitbefore income tax pajak penghasilan - entitas anak 9,991,751 8,338,683 subsidiaries - Rugi sebelum pajak Loss before income tax penghasilan - Perusahaan 3,511,152 12,192,342 the Company - Beda temporer: Temporary differences: Penyusutan 360,996 371,834 Depreciation Biaya pengangkutan yang ditangguhkan 336,390 1,148,451 Deferred barging expense Biaya keuangan yang ditangguhkan 687,738 685,952 Deferred finance costs Penyisihan imbalan kerja karyawan 47,468 32,592 Provision for employee benefits Beda tetap: Permanent differences: Denda pajak 411,349 - Tax penalties Pendapatan bunga yang Interest income subject to final dikenakan pajak final 67,845 439,571 tax 994,152 427,354 Taksiran rugi Estimated fiscal fiskal - Perusahaan 4,505,304 11,764,988 loss – the Company Akumulasi rugi fiskal yang dapat Accumulated fiscal losses carried dibawa ke masa depan pada forward at the beginning awal periode 38,835,690 25,562,770 of the period Penyesuaian tahun lalu atas Prior year adjustments due to hasil audit pajak 1,085,638 - tax audit Akumulasi rugi fiskal yang dapat Accumulated fiscal losses dibawa ke masa depan pada carried forward at the end akhir periode 42,255,356 37,327,758 of the period Beban pajak penghasilan badan Current corporate income tax kini dihitung dengan tarif expense at 25 pajak 25 - Perusahaan - - - the Company Beban pajak penghasilan badan Current corporate income tax kini - entitas anak 6,837,498 3,452,875 expense - subsidiaries Beban pajak penghasilan badan Consolidated current corporate kini - konsolidasian 6,837,498 3,452,875 income tax expense