INVENTORY, NET UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan

9. TAXATION continued a. Pajak dibayar dimuka lanjutan

a. Prepaid taxes continued 31 Maret

31 Desember March December 2017 2016 Bagian jangka pendek Current portion PPN 158,812 32,610,963 VAT Pajak Penghasilan 7,233,612 1,754,330 Corporate Income Tax 7,392,424 34,365,293 Bagian jangka panjang Non-current portion PPN 34,249,159 16,411,076 VAT Pajak Penghasilan 36,482,550 56,902,307 Corporate Income Tax 70,731,709 73,313,383 Total 78,124,133 107,678,676 Total b. Utang pajak b. Taxes payable 31 Maret 31 Desember March December 2017 2016 Pajak Penghasilan Corporate Income Tax Entitas anak 21,980,067 13,405,129 Subsidiaries Pajak lain-lain Other taxes Perusahaan 4,132,288 504,826 The Company Entitas anak 5,901,706 6,899,123 Subsidiaries 10,033,994 7,403,949 Total 32,014,061 20,809,078 Total c. Beban pajak penghasilan

c. Income tax expense 31 Maret

31 Maret March March 2017 2016 Kini Current - Non final 14,363,986 2,946,033 Non-final - Tangguhan 1,112,306 1,650,574 Deferred 13,251,680 1,295,459 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 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: 31 Maret 31 Maret March March 2017 2016 Labarugi konsolidasian sebelum Consolidated incomeloss pajak penghasilan 69,215,361 63,379 before income tax Ditambahdikurangi: Adddeduct: Eliminasi konsolidasian 154,688,942 1,111,754 Consolidation eliminations Laba sebelum Income before income pajak penghasilan - entitas anak 82,496,902 578,058 tax – subsidiaries Rugi sebelum pajak Loss before income pajak penghasilan - Perusahaan 2,976,679 1,753,191 tax – the Company Beda temporer: Temporary differences: Penyusutan 797,870 602,637 Depreciation Biaya pengangkutan yang ditangguhkan 112,486 96,248 Deferred barging expenses Biaya keuangan yang ditangguhkan 372,982 756,830 Deferred finance costs Penyisihan imbalan kerja karyawan - 47,468 Provision for employee benefits Beda tetap: Permanent differences: Denda pajak - 25,319 Tax penalties Pendapatan bunga yang Interest income subject to dikenakan pajak final 33,040 39,551 final tax 1,091,406 217,205 Taksiran rugi Estimated fiscal fiskal - Perusahaan 4,068,085 1,970,396 loss – the Company Akumulasi rugi fiskal yang dapat Accumulated fiscal losses carried dibawa ke masa depan pada forward at the beginning awal periode 66,890,150 38,835,690 of the period Penyesuaian tahun lalu 2,001,722 - Prior year adjustments Akumulasi rugi fiskal yang dapat Accumulated fiscal losses dibawa ke masa depan pada carried forward at the end akhir periode 68,956,513 40,806,086 of the period 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 1,047,862 - - subsidiaries Beban pajak penghasilan badan Current corporate income tax kini - entitas anak 15,411,848 2,946,033 expense - subsidiaries Beban pajak penghasilan badan Consolidated current corporate kini - konsolidasian 14,363,986 2,946,033 income tax expense PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 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: 31 Maret 31 Maret March March 2017 2016 Labarugi konsolidasian sebelum Consolidated incomeloss before pajak penghasilan 69,215,361 63,379 income tax Ditambah: Add: - Rugi dari entitas anak yang Loss from subsidiaries - dikenakan pajak final 12,597,028 4,369,487 subject to final tax 56,618,333 4,306,108 Pajak penghasilan dihitung dengan tarif pajak 25 14,154,583 1,076,527 Income tax at 25 Pendapatan bunga yang dikenakan pajak final 60,107 49,245 Interest income subject to final tax Beban yang tidak dapat dikurangkan secara pajak 73,241 103,271 Non-deductible expenses Penyesuaian tahun lalu 500,431 - Prior year adjustment Pajak tangguhan yang tidak diakui 415,606 164,906 Unrecognised deferred tax Beban pajak Consolidated corporate income penghasilan - konsolidasian 13,251,680 1,295,459 tax expense Pajak penghasilan yang telah dikreditkan sehubungan dengan pendapatan komprehensif lainnya selama periode berjalan adalah sebagai berikut: The income tax credited in relation to other comprehensive income during the period is as follows: 31 Maret 31 Maret March March 2017 2016 Cadangan nilai wajar lindung nilai arus kas 177,570 - Cash flow hedging reserve Imbalan kerja 7,498 10,084 Employee benefits 185,068 10,084 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: PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 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 2013 12,154,005 31 December 2013 31 Desember 2014 51,911,906 31 December 2014 31 Desember 2015 15,881,961 31 December 2015 31 Desember 2016 248,981 31 December 2016 31 Maret 2017 4,068,085 31 March 2017 84,264,938 d. Aset pajak tangguhan d. Deferred tax assets s 31 Maret 31 Desember March December 2017 2016 Rugi fiskal yang dibawa ke masa depan 21,066,235 23,513,598 Tax losses carried forward Penyisihan imbalan kerja 956,206 1,103,815 Provision for employee benefits Biaya pengangkutan yang ditangguhkan 616,810 537,963 Deferred barging expenses Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi demobilisation, reclamation dan restorasi 191,490 191,490 and restoration Perbedaan nilai buku Difference between commercial aset tetap komersial and tax net book value dan fiskal 14,321,604 13,377,422 of fixed assets Penyisihan atas Provision for impairment of penurunan nilai piutang usaha 49,256 48,982 trade receivables Penyisihan persediaan usang 297,052 344,095 Provision for obsolete inventory Properti pertambangan - pertambangan yang Mining properties - berproduksi 865,459 925,059 mines in production Beban keuangan yang ditangguhkan 409,217 502,463 Deferred finance costs Cadangan nilai wajar lindung nilai arus kas 203,970 381,540 Cash flow hedging reserve Laba yang belum direalisasikan dari Unrealised profit from transactions transaksi dalam Grup 4,966,406 2,185,347 within the Group Aset pajak tangguhan, neto 40,571,227 39,422,650 Deferred tax assets, net Aset pajak tangguhan Deferred tax assets at the pada awal periode 39,422,650 40,429,922 beginning of the period Dikreditkandibebankan pada: Creditedcharged to: - Laba rugi 968,038 618,241 Profit or loss - - Rugi komprehensif lain: Other comprehensive loss: - - Cadangan nilai wajar lindung nilai arus kas 177,570 381,540 Cash flow hedging reserve - - Cadangan imbalan kerja 2,969 7,491 Employee benefits reserve - Aset pajak tangguhan Deferred tax assets at pada akhir periode 40,571,227 39,422,650 the end of the period PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 553 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 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 31 Maret 31 Desember March December 2017 2016 Penyisihan imbalan Provision for kerja 435,569 223,284 employee benefits Properti pertambangan - pertambangan yang Mining properties - berproduksi 515,082 474,744 mines in production Biaya pengangkutan yang ditangguhkan 204,389 - Deferred barging expenses Penyisihan untuk, pembongkaran, Provision for decommissioning, pemindahan, reklamasi demobilisation, reclamation dan restorasi 164,942 163,538 and restoration Perbedaan nilai buku Difference between aset tetap komersial commercial and tax net book dan fiskal 67,941 137,943 value of fixed assets Penyisihan persediaan usang 14,533 14,276 Provision for obsolete inventory Kewajiban yang timbul Liabilities arising from dari kombinasi bisnis 51,030,590 51,030,590 business combinations Liabilitas pajak tangguhan 51,202,958 51,242,179 Deferred tax liabilitites Liabilitas pajak tangguhan Deferred tax liabilites at the pada awal periode 51,242,179 63,433,149 beginning of the periode Dikreditkandibebankan pada: Creditedcharged to: - Laba rugi 34,692 667,093 Profit or loss - - Penurunan nilai properti Impairment of mining - pertambangan - 11,500,000 properties - Rugi komprehensif lain: Other comprehensive loss: - - Penyisihan imbalan kerja 4,529 23,877 Provision for employee benefits - Liabilitas pajak tangguhan Deferred tax liabilites at pada akhir period 51,202,958 51,242,179 the end of the period 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

f. Tax audits

Grup telah menerima sejumlah Surat Ketetapan Pajak dan Surat Keputusan Pajak untuk tahun pajak 2009 sampai dengan tahun 2014 yang menetapkan laba fiskal Grup adalah sebesar AS418.777.441 untuk Pajak Penghasilan “PPh” Badan, kompensasi kerugian sebesar AS7.627.591, dan menetapkan lebih bayar pajak sebesar Rp 74.016.409.756 setara dengan AS5.556.370 untuk PPN dan jenis pajak lainnya. Grup telah mengajukan keberatan, banding dan peninjauan kembali atas Surat Ketetapan Pajak dan Surat Keputusan Pajak tersebut dan berkeyakinan bahwa jumlah laba fiskal yang seharusnya adalah sebesar AS196.508.369 untuk PPh Badan, kompensasi kerugian sebesar AS9.859.708 dan lebih bayar pajak sebesar Rp 265.624.074.453 setara dengan AS19.940.250 untuk PPN dan pajak lainnya. Pada tanggal laporan keuangan konsolidasian ini, proses keberatan, banding dan peninjauan kembali masih berlangsung. The Group has received a number of tax assessments and tax decisions for fiscal years 2009 until 2014 which resulted in a total assessed taxable income of US418,777,441 for corporate income tax, tax loss carried forward of US7,627,591 and a tax over payment of Rp 74,016,409,756 equivalent to US5,556,370 for VAT and other taxes. The Group has filed objections, appeals and reconsideration processes against these tax assessments and tax decisions and believes that the total assessed taxable income should be US196,508,369 for corporate income tax, US9,859,708 for tax loss carried forward, and an overpayment of VAT and other taxes of Rp 265,624,074,453 equivalent to US19,940,250. As at the date of these consolidated financial statements, the objections, appeals and reconsideration processes are still ongoing. PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 554 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan

9. TAXATION continued f.

Audit pajak lanjutan f. Tax audits continued DJP mengajukan permohonan Peninjauan Kembali “PK” kepada Mahkamah Agung “MA” atas Putusan PP di tahun 2014 yang memenangkan Grup untuk tambahan PPh Badan untuk tahun pajak 2009 sebesar AS10.007.669. Namun sampai dengan tanggal laporan keuangan ini, PIK belum menerima putusan PK dari MA. Perusahaan berkeyakinan bahwa tidak akan ada dampak yang material terhadap laporan keuangan dan arus kas Grup mengingat keputusan terakhir yang memenangkan Grup. The DGT has applied for reconsideration of tax appeal decisions issued in 2014 in favour of the Group to the Supreme Court, in which the DGT claims additional Corporate Income Tax is due for the fiscal year 2009 amounting to US10,007,669. However, as at the date of these financial statements, the Group has not received any decision from the Supreme Court. The Company believes there will be no material impact on the Group’s financial position and cash flows, given the latest decision was in favour of the Group. Pada tanggal laporan keuangan ini, Perusahaan, WBM, FKP, TSA, FSP, GBPC, DPP, PIK dan IP sedang dalam proses audit oleh DJP atas berbagai jenis pajak untuk tahun 2012, 2015 dan 2016. Pada tanggal laporan ini, hasil audit tersebut belum diterima. Manajemen berpendapat bahwa hasil audit tersebut tidak akan memberikan dampak yang akan merugikan posisi keuangan dan arus kas Grup secara material. As at the date of these financial statements, the Company, WBM FKP, TSA, FSP, GBPC, DPP, PIK and IP are being audited by the DGT regarding various taxes for 2012, 2015 and 2016. As at the date of these financial statements, the audit results have not yet been received. Management is of the opinion that the results will not have a material adverse impact on the Group’s operations and cash flows. Selama kuartal pertama 2017, Grup telah menerima pengembalian pajak sebesar Rp453.165.266.154 setara dengan AS33.885.167 atas PPN dan pajak lainnya untuk tahun pajak 2008, 2012, 2014 dan 2015. During the first quarter of 2017, the Group has received tax refunds amounting to Rp 453,165,266,154 equivalent to US33,885,167 for VAT and other taxes for the fiscal years 2008, 2012, 2014 and 2015. g. Administrasi g. Administration Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan dan entitas anak yang berada di dalam Grup menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terhutang. DJP dapat menetapkan atau mengubah liabilitas pajak tersebut dalam batas waktu lima tahun sejak saat terhutangnya pajak. Under the taxation laws of Indonesia, the Company and the companies within the Group submit tax returns on the basis of self assessment. The DGT may assess or amend taxes within five years of the time the tax becomes due. 10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA 10. ADVANCES AND PREPAID EXPENSES 31 Maret 31 Desember March December 2017 2016 Uang muka pemasok 17,820,584 21,687,720 Advances to suppliers Uang muka untuk pembelian tanah 4,684,610 3,232,100 Advances for land purchases Uang muka lain-lain Other advances dibawah AS3.000.000 1,620,187 3,030,819 below US3,000,000 Biaya dibayar dimuka 608,066 701,773 Prepaid expenses 24,733,447 28,652,412 Bagian jangka pendek 13,758,904 12,737,148 Current portion Bagian jangka panjang 10,974,543 15,915,264 Non-current portion PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA lanjutan

10. ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:

Included in the balance of advances are: 31 Maret 31 Desember March December 2017 2016 Pihak berelasi: Related parties: - BI 5,200,000 5,200,000 BI - Bagian jangka pendek 5,200,000 5,200,000 Current portion Bagian jangka panjang - - Non-current portion Persentase uang muka – pihak Percentage of advances – related berelasi terhadap jumlah aset 0.62 0.63 parties to total assets 11. ASET TETAP 11. FIXED ASSETS 31 MaretMarch 2017 Pengurangan Saldo awal Transfer Saldo akhir Beginning Penambahan Disposal Ending balance Additions Transfers balance Biaya perolehan Acquisition cost Tanah 8,001,022 92,753 - 8,093,775 Land Bangunan dan fasilitas Buildings and port pelabuhan 361,906,347 - 6,892,876 368,799,223 facilities Transportation Alat pengangkutan 173,017,748 2,065,539 - 175,083,287 equipment Peralatan dan Office furniture and perlengkapan kantor 10,098,044 68,967 - 10,167,011 equipment Machinery and Mesin dan peralatan 153,735,086 4,113,269 1,515,000 159,363,355 equipment Peralatan lain 656,431 21,261 - 677,692 Other equipment 707,414,678 6,361,789 8,407,876 722,184,343 Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 12,132,072 2,489,313 8,407,876 6,213,509 facilities Lainnya 1,923,176 15,965 - 1,939,141 Others 14,055,248 2,505,278 8,407,876 8,152,650 721,469,926 8,867,067 - 730,336,993 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 204,342,697 4,712,098 - 209,054,795 facilities Transportation Alat pengangkutan 123,111,574 2,875,459 - 125,987,033 equipment Peralatan dan Office furniture and perlengkapan kantor 9,861,434 145,872 - 10,007,306 equipment Machinery and Mesin dan peralatan 136,387,612 1,466,017 - 137,853,629 equipment Peralatan lain 624,506 2,675 - 627,181 Other equipment 474,327,823 9,202,121 - 483,529,944 Nilai buku bersih 247,142,103 246,807,049 Net book value PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 11. ASET TETAP lanjutan

11. FIXED ASSETS continued

31 Desember December 2016 Pengurangan Saldo awal Transfer Saldo akhir Beginning Penambahan Disposal Ending balance Additions Transfers balance Biaya perolehan Acquisition cost Tanah 8,001,022 - - 8,001,022 Land Bangunan dan fasilitas Buildings and port pelabuhan 344,301,310 4,051,856 13,553,181 361,906,347 facilities Transportation Alat pengangkutan 171,905,780 775,162 336,806 173,017,748 equipment Peralatan dan Office furniture and perlengkapan kantor 10,029,352 69,780 1,088 10,098,044 equipment Machinery and Mesin dan peralatan 148,810,872 2,978,392 1,945,822 153,735,086 equipment Peralatan lain 627,481 28,950 - 656,431 Other equipment 683,675,817 7,904,140 15,834,721 707,414,678 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 561,175 - 561,175 - equipment Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 8,727,141 19,415,527 16,010,596 12,132,072 facilities Lainnya 1,923,176 - - 1,923,176 Others 10,650,317 19,415,527 16,010,596 14,055,248 694,887,309 27,319,667 737,050 721,469,926 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 186,190,351 18,152,346 - 204,342,697 facilities Transportation Alat pengangkutan 108,950,614 14,057,976 102,984 123,111,574 equipment Peralatan dan Office furniture and perlengkapan kantor 9,011,690 849,815 71 9,861,434 equipment Machinery and Mesin dan peralatan 129,797,690 7,101,472 511,550 136,387,612 equipment Peralatan lain 619,544 4,962 - 624,506 Other equipment 434,569,889 40,166,571 408,637 474,327,823 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 327,353 - 327,353 - equipment Nilai buku bersih 259,990,067 247,142,103 Net book value Penyusutan dibebankan pada akun-akun berikut ini: Depreciation expenses were charged to the following accounts: 31 Maret 31 Desember March December 2017 2016 Beban pokok pendapatan lihat Catatan 23 9,080,455 39,329,927 Cost of revenue refer to Note 23 Beban umum dan administrasi General and administrative lihat Catatan 25 121,666 836,644 expenses refer to Note 25 9,202,121 40,166,571