PERSEDIAAN lanjutan INVENTORIES continued

120 PT BAYAN RESOURCES Tbk. Laporan Tahunan 2010 Annual Report Lampiran 533 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

a. Pajak dibayar dimuka lanjutan

a. Prepaid taxes continued

2010 2009 Anak perusahaan Subsidiaries PPN 835,044 497,651 VAT Kelebihan pembayaran pajak Overpayment of corporate penghasilan income tax - 2010 3,849 - 2010 - - 2009 32,278 12,110 2009 - - 2008 5,073 4,844 2008 - - 2007 163,285 184,030 2007 - - 2006 54,360 50,078 2006 - - 2005 157 157 2005 - - 2003 5,080 5,080 2003 - 1,353,400 942,005 Bagian jangka pendek 10,985 11,543 Current portion Bagian jangka panjang 1,342,415 930,462 Non-current portion

b. Hutang pajak

b. Taxes payable

2010 2009 Perusahaan The Company PPN - 36 VAT Pajak p enghasilan - pasal 26 486 149 Income tax - article 26 Pajak p enghasilan - pasal 23 86 61 Income tax - article 23 Pajak p enghasilan - pasal 21 1,425 1,997 Income tax- article 21 Pajak p enghasilan - pasal 15 806 927 Income tax - article 15 Pajak p enghasilan - pasal 42 9 10 Income tax - article 42 2,812 3,180 Anak perusahaan Subsidiaries PPN 107,734 119,723 VAT Pajak p enghasilan - pasal 29 82,649 29,070 Income tax - article 29 Pajak p enghasilan - pasal 26 51 82 Income tax - article 26 Pajak p enghasilan - pasal 23 22,103 28,522 Income tax - article 23 Pajak p enghasilan - pasal 21 2,882 2,855 Income tax - article 21 Pajak p enghasilan - pasal 15 1,735 3,069 Income tax - article 15 Pajak p enghasilan - pasal 42 3,990 3,936 Income tax - article 42 Hutang pajak lainnya 4,601 1,925 Other tax payable 225,745 189,182 228,557 192,362

c. Beban pajak penghasilan

c. Income tax expense

2010 2009 Perusahaan The Company - Kini - - Current - - Tangguhan 67,903 109,458 Deferred - 67,903 109,458