Utang pajak Taxes payable

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan

9. TAXATION continued c. Beban pajak penghasilan lanjutan

c. Income tax expense continued JumlahAmount

31 Desember 2009 396,965 31 December 2009 31 Desember 2012 2,391,968 31 December 2012 31 Desember 2013 12,424,218 31 December 2013 31 Desember 2014 24,773,528 31 December 2014 31 Desember 2015 19,933,538 31 December 2015 31 Desember 2016 34,134,176 31 December 2016 94,054,393 d. Aset pajak tangguhan d. Deferred tax assets s 2016 2015 Rugi fiskal yang dibawa ke masa depan 23,513,598 24,185,529 Tax losses carried forward Penyisihan imbalan kerja 1,103,815 1,110,121 Provision for employee benefits Biaya pengangkutan yang ditangguhkan 537,963 112,589 Deferred barging expenses Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi demobilisation, reclamation dan restorasi 191,490 553,305 and restoration Perbedaan nilai buku Difference between commercial aset tetap komersial and tax net book value dan fiskal 13,377,422 14,787,891 of fixed assets Penyisihan atas Provision for impairment of penurunan nilai piutang usaha 48,982 48,982 trade receivables Penyisihan persediaan usang 344,095 296,550 Provision for obsolete inventory Properti pertambangan - pertambangan yang Mining properties - berproduksi 925,059 2,608,518 mines in production Beban keuangan yang ditangguhkan 502,463 582,296 Deferred finance costs Cadangan nilai wajar lindung nilai arus kas 381,540 - Cash flow hedging reserve Laba yang belum direalisasikan dari Unrealised profit from transactions transaksi dalam Grup 2,185,347 1,586,355 within the Group Aset pajak tangguhan, neto 39,422,650 40,429,922 Deferred tax assets, net Aset pajak tangguhan Deferred tax assets at the pada awal tahun 40,429,922 62,548,361 beginning of the year Dikreditkandibebankan pada: Creditedcharged to: - Laba rugi 618,241 22,271,093 Profit or loss - - Rugi komprehensif lain: Other comprehensive loss: - - Cadangan 381,540 - Cash flow hedging reserve - - Cadangan imbalan kerja 7,491 152,654 Employee benefits reserve - Aset pajak tangguhan Deferred tax assets at pada akhir tahun 39,422,650 40,429,922 the end of the year