Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan 9. TAXATION continued c. Bebanmanfaat pajak penghasilan lanjutan c. Income tax expensebenefit continued Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak. Nilai tersebut dapat 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 income tax benefit and the theoretical tax amount on consolidated profit before income tax is as follows: 30 Juni 30 Juni June June 2016 2015 Rugi konsolidasian sebelum Consolidated loss before pajak penghasilan 42,341,937 16,030,253 income tax Dikurangi: Deduct: - Rugi dari entitas anak yang Loss from subsidiaries - dikenakan pajak final 8,322,225 6,080,243 subject to final tax 34,019,712 9,950,010 Pajak penghasilan dihitung dengan tarif pajak 25 8,504,928 2,487,503 Income tax at 25 Pendapatan bunga yang dikenakan pajak final 93,475 246,464 Interest income subject to final tax Beban yang tidak dapat dikurangkan secara pajak 382,470 43,507 Non-deductible expense Pajak tangguhan yang tidak diakui 3,121,214 410,270 Unrecognised deferred tax 5,094,719 3,100,730 Beban pajak final - 116,506 Final tax expense Bebanmanfaat pajak Consolidated corporate income penghasilan - konsolidasian 5,094,719 2,984,224 tax expensebenefit 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: 30 Juni 30 Juni June June 2016 2015 Imbalan kerja 11,100 - Employee benefits 11,100 - 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 dan 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 periode pajak berikut ini: Tax losses carried-forward which can be offset against future taxable period income were incurred in the following fiscal periods: PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan

9. TAXATION continued c. Bebanmanfaat pajak penghasilan lanjutan

c. Income tax expensebenefit continued JumlahAmount

31 Desember 2009 5,309,370 31 December 2009 31 Desember 2012 2,391,968 31 December 2012 31 Desember 2013 20,962,473 31 December 2013 31 Desember 2014 32,227,120 31 December 2014 31 Desember 2015 20,465,729 31 December 2015 30 Juni 2016 13,931,480 30 June 2016 95,288,140 d. Aset pajak tangguhan d. Deferred tax assets s 30 Juni 31 Desember June December 2016 2015 Rugi fiskal yang dibawa ke masa depan 23,489,272 24,185,529 Tax losses carried-forward Penyisihan imbalan kerja 1,281,024 1,110,121 Provision for employee benefits Biaya pengangkutan yang ditangguhkan 221,035 112,589 Deferred barging expenses Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi demobilisation, reclamation dan restorasi 553,305 553,305 and restoration Perbedaan nilai buku Difference between commercial aset tetap komersial and tax net book value dan fiskal 14,790,964 14,787,891 of fixed assets Penyisihan atas Allowance for impairment penurunan nilai piutang 1,157,617 48,982 receivable Penyisihan persediaan usang 387,218 296,550 Allowance for obsolete inventory Properti pertambangan - pertambangan yang Mining properties - berproduksi 2,045,861 2,608,518 mines in production Beban keuangan yang ditangguhkan 410,362 582,296 Deferred finance cost Laba yang belum direalisasikan dari Unrealised profit from transactions transaksi dalam Grup 600,118 1,586,355 within the Group Aset pajak tangguhan, neto 40,402,984 40,429,922 Deferred tax assets, net Aset pajak tangguhan Deferred tax assets at the pada awal periode 40,429,922 62,548,361 beginning of the period Dikreditkandibebankan pada: Creditedcharged to: - Laba rugi 38,038 22,271,093 Profit or loss - - Rugi komprehensif lain: Other comprehensive loss: - - Cadangan imbalan kerja 11,100 152,654 Employee benefits reserve - Aset pajak tangguhan Deferred tax assets at pada akhir periode 40,402,984 40,429,922 the end of the period