Pajak dibayar dimuka Prepaid taxes

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