Utang pajak Taxes payable Income tax expense continued JumlahAmount Deferred tax assets continued Seluruh aset pajak tangguhan diperkirakan dapat Liabilitas pajak tangguhan Deferred tax liabilities

Laporan Tahunan 2016 PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 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 a. Pajak dibayar dimuka lanjutan

a. Prepaid taxes continued 2016

2015 Bagian jangka pendek Current portion PPN 32,610,963 25,816,578 VAT Pajak Penghasilan 1,754,330 287,659 Corporate Income Tax 34,365,293 26,104,237 Bagian jangka panjang Non-current portion PPN 16,411,076 41,299,866 VAT Pajak Penghasilan 56,902,307 33,266,096 Corporate Income Tax 73,313,383 74,565,962 Total 107,678,676 100,670,199 Total b. Utang pajak b. Taxes payable 2016 2015 Pajak Penghasilan Corporate Income Tax Entitas anak 13,405,129 165,605 Subsidiaries Pajak lain-lain Other taxes Perusahaan 504,826 295,361 The Company Entitas anak 6,899,123 9,399,025 Subsidiaries 7,403,949 9,694,386 Total 20,809,078 9,859,991 Total c. Beban pajak penghasilan

c. Income tax expense 2016

2015 Kini Current - Non final 23,036,128 6,625,382 Non-final - - Penyesuaian tahun lalu - 656,954 Prior year adjustments - 23,036,128 5,968,428 Tangguhan 11,548,852 7,647,322 Deferred 11,487,276 13,615,750 2016 Annual Report PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 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

Perhitungan beban pajak penghasilan kini adalah sebagai berikut: The calculation of the current corporate income tax expense is as follows: 2016 2015 Labarugi konsolidasian sebelum Consolidated incomeloss pajak penghasilan 29,502,709 68,182,304 before income tax Ditambahdikurangi: Adddeduct: Eliminasi konsolidasian 159,161,693 53,781,061 Consolidation eliminations Laba sebelum Income before income pajak penghasilan - entitas anak 101,614,516 615,512 tax – subsidiaries Rugi sebelum pajak Loss before income pajak penghasilan - Perusahaan 28,044,468 13,785,731 tax – the Company Beda temporer: Temporary differences: Penyusutan 739,974 859,147 Depreciation Biaya pengangkutan yang ditangguhkan 479,398 1,443,800 Deferred barging expenses Biaya keuangan yang ditangguhkan 319,331 345,621 Deferred finance costs Penyisihan imbalan kerja karyawan 191,120 99,946 Provision for employee benefits Beda tetap: Permanent differences: Denda pajak 414,962 7 Tax penalties Pendapatan bunga yang Interest income subject to dikenakan pajak final 163,009 1,248,069 final tax 1,095,630 809,210 Taksiran rugi Estimated fiscal fiskal - Perusahaan 29,140,098 12,976,521 loss – the Company Akumulasi rugi fiskal yang dapat Accumulated fiscal losses carried dibawa ke masa depan pada forward at the beginning awal tahun 38,835,690 25,562,770 of the year Penyesuaian tahun lalu atas Prior year adjustments hasil audit pajak 1,085,638 296,399 due to tax audit Akumulasi rugi fiskal yang dapat Accumulated fiscal losses dibawa ke masa depan pada carried forward at the end akhir tahun 66,890,150 38,835,690 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 - entitas anak - 656,954 - subsidiaries Beban pajak penghasilan badan Current corporate income tax kini - entitas anak 23,036,128 6,625,382 expense - subsidiaries Beban pajak penghasilan badan Consolidated current corporate kini - konsolidasian 23,036,128 5,968,428 income tax expense Laporan Tahunan 2016 PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 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

Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak. Nilai tersebut mungkin disesuaikan saat SPT Tahunan disampaikan ke Direktorat Jenderal Pajak “DJP”. Current income tax computations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed with the Directorate General of Tax “DGT”. Rekonsiliasi antara manfaat pajak penghasilan dengan jumlah teoritis beban pajak penghasilan sebelum pajak penghasilan konsolidasian adalah sebagai berikut: The reconciliation between the income tax benefit and the theoretical tax amount on consolidated profit before income tax is as follows: 2016 2015 Labarugi konsolidasian sebelum Consolidated incomeloss before pajak penghasilan 29,502,709 68,182,304 income tax Ditambah: Add: - Rugi dari entitas anak yang Loss from subsidiaries - dikenakan pajak final 12,077,593 16,778,667 subject to final tax 41,580,302 51,403,637 Pajak penghasilan dihitung dengan tarif pajak 25 10,395,076 12,850,909 Income tax at 25 Pendapatan bunga yang dikenakan pajak final 190,528 698,483 Interest income subject to final tax Beban yang tidak dapat dikurangkan secara pajak 315,040 254,467 Non-deductible expenses Penyesuaian tahun lalu Prior year adjustment hasil audit pajak 811,480 542,230 due to tax audit Pajak tangguhan yang tidak diakui 158,434 26,370,776 Unrecognised deferred tax Pendapatan sewa yang dikenakan pajak final 2,226 2,331 Rental income subject to final tax Beban pajak Consolidated corporate income penghasilan - konsolidasian 11,487,276 13,615,750 tax expense Pajak penghasilan yang telah dikreditkan sehubungan dengan pendapatan komprehensif lainnya selama tahun berjalan adalah sebagai berikut: The income tax credited in relation to other comprehensive income during the year is as follows: 2016 2015 Cadangan nilai wajar lindung nilai arus kas 381,540 - Cash flow hedging reserve Imbalan kerja 16,386 151,213 Employee benefits 365,154 151,213 Grup telah mengakumulasi kerugian fiskal yang dapat dipakai sebagai pengurang penghasilan kena pajak di masa mendatang selama lima sampai delapan tahun sebagaimana ditetapkan dalam PKP2B masing-masing perusahaan atau peraturan pajak yang berlaku. The Group has accumulated corporate income tax losses which are available to be carried forward and offset against future taxable income for periods of five to eight years as specified in each company’s CCoW or applicable tax regulations. Rugi fiskal yang dapat dikompensasikan dengan penghasilan kena pajak dimasa mendatang terjadi di tahun-tahun pajak berikut: Tax losses carried forward which can be offset against future taxable income were incurred in the following fiscal years: 2016 Annual Report PT Bayan Resources Tbk 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 Laporan Tahunan 2016 PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 553 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 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 2016 2015 Penyisihan imbalan Provision for kerja 223,284 265,879 employee benefits Properti pertambangan - pertambangan yang Mining properties - berproduksi 474,744 728,370 mines in production Biaya pengangkutan yang ditangguhkan - 336,477 Deferred barging expenses Penyisihan untuk, pembongkaran, Provision for decommissioning, pemindahan, reklamasi demobilisation, reclamation dan restorasi 163,538 163,538 and restoration Perbedaan nilai buku Difference between aset tetap komersial commercial and tax net book dan fiskal 137,943 280,142 value of fixed assets Penyisihan persediaan usang 14,276 13,013 Provision for obsolete inventory Kewajiban yang timbul Liabilities arising from dari kombinasi bisnis 51,030,590 62,530,590 business combinations Liabilitas pajak tangguhan 51,242,179 63,433,149 Deferred tax liabilitites Liabilitas pajak tangguhan Deferred tax liabilites at the pada awal tahun 63,433,149 78,055,479 beginning of the year Dikreditkandibebankan pada: Creditedcharged to: - Laba rugi 667,093 1,197,391 Profit or loss - - Penurunan nilai properti Impairment of mining - pertambangan 11,500,000 13,426,380 properties - Rugi komprehensif lain: Other comprehensive loss: - - Penyisihan imbalan kerja 23,877 1,441 Provision for employee benefits - Liabilitas pajak tangguhan Deferred tax liabilites at pada akhir tahun 51,242,179 63,433,149 the end of the year 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