Income tax expense 2016 TAXATION continued a. Pajak dibayar dimuka lanjutan

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 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

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 AS447.825.659 untuk Pajak Penghasilan “PPh” Badan, kompensasi kerugian sebesar AS7.627.591, dan menetapkan lebih bayar pajak sebesar Rp 74.016.409.756 setara dengan AS5.508.813 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 AS195.874.015 untuk PPh Badan, kompensasi kerugian sebesar AS9.859.708 dan lebih bayar pajak sebesar Rp 265.624.074.453 setara dengan AS19.769.580 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 US447,825,659 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 US5,508,813 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 US195,874,015 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 US19,769,580. As at the date of these consolidated financial statements, the objections, appeals and reconsideration processes are still ongoing.