TRADE RECEIVABLES, NET continued 2016

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 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