Prepaid taxes continued TAXATION continued

121 PT BAYAN RESOURCES Tbk. Laporan Tahunan 2010 Annual Report Lampiran 534 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated

8. PERPAJAKAN lanjutan

8. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expense continued

2010 2009 Anak perusahaan Subsidiaries - Kini 248,729 178,516 Current - - Tangguhan 118,236 33,912 Deferred - 366,965 144,604 Konsolidasian Consolidated - Kini 248,729 178,516 Current - - Tangguhan 50,333 143,370 Deferred - 299,062 35,146 Perhitungan beban pajak penghasilan kini adalah sebagai berikut: The calculation of current corporate income tax expense is as follows: 2010 2009 Laba konsolidasian sebelum Consolidated profit before pajak penghasilan 1,079,781 191,346 income tax Ditambahdikurangi: Adddeduct: Eliminasi konsolidasian 1,202,406 125,587 Consolidation eliminations Laba sebelum pajak penghasilan Profit before income tax - - anak perusahaan 1,670,932 591,756 subsidiaries Labarugi sebelum pajak Profitlossbefore income tax- penghasilan - Perusahaan 611,255 274,823 the Company Beda temporer: Temporary differences: Penyusutan 12,705 402 Depreciation Penyisihan imbalan kerja 212 381 Provision for employee benefits Penyisihan atas penurunan nilai - 1,842 Allowance for impairment Biaya pengangkutan yang tangguhan 1,278 - Deferred barging expense Biaya keuangan yang ditangguhkan 1,126 - Deferred finance costs Beda tetap: Permanent differences: Ekuitas atas laba bersih anak perusahaan dan Equity in net profits perusahaan asosiasi 892,462 144,041 of subsidiaries and associate Pendapatan bunga yang Interest income subject to final dikenakan pajak final 461 17,378 tax Pendapatanbeban yang tidak dapat dikurangkan untuk keperluan Non-deductible pajak 4,34 2 185 incomeexpenses 884,500 159,413 Taksiran rugi fiskal 273,245 434,236 Estimated fiscal loss Beban pajak penghasilan badan kini Current corporate income tax dihitung dengan tarif pajak expense at 25 2009: 28 25 2009: 28 - Perusahaan - - - the Company Beban pajak penghasilan Current corporate income tax badan kini - anak perusahaan 248,729 178,516 expense - subsidiaries Beban pajak penghasilan Consolidated current corporate badan kini - konsolidasian 248,729 178,516 income tax expense