Page 273 - KFC Annual Report 2017

TATA KELOLA PERUSAHAAN TANGGUNG JAWAB SOSIAL PERUSAHAAN LAPORAN KEUANGAN
Corporate Governance Corporate Social Responsibility Financial Statement

The original financial statements included
herein are in Indonesian language.
PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2017 dan untuk As of December 31, 2017
Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)

16. PERPAJAKAN (lanjutan) 16. TAXATION (continued)

b. Manfaat (beban) pajak penghasilan b. Income tax benefit (expense) (continued)
(lanjutan)

Penghitungan pajak penghasilan badan The calculation of corporate income tax is as
adalah sebagai berikut: follows:
Tahun yang berakhir pada
tanggal 31 Desember/
Year ended December 31,

2017 2016

Laba sebelum pajak Profit before tax
menurut laporan laba rugi dan per statement of profit or loss and
penghasilan komprehensif lain 164.731.770 226.365.624 other comprehensive income
Perbedaan tetap Permanent differences
Beban yang tidak
dapat dikurangkan 9.197.267 7.017.414 Non-deductible expenses
Pendapatan yang telah
dikenakan pajak final: Income subjected to final tax:
Penghasilan bunga (28.191.150) (27.489.601) Interest income
Penghasilan sewa (968.480) (385.892) Rent income
Perbedaan temporer Temporary differences
Penyisihan atas imbalan kerja 67.020.104 63.388.375 Provision for employee benefits
Amortisasi biaya renovasi Amortization of deferred renovation
bangunan sewa ditangguhkan 13.314.456 (8.070.516) costs of rented buildings
Amortisasi beban ditangguhkan (8.961.104) (11.146.080) Amortization of deferred charges
Penyusutan aset tetap (5.527.040) (10.098.016) Depreciation of fixed assets
Aset sewa pembiayaan 1.252.512 3.224.408 Assets under finance leases
Penghasilan kena pajak 211.868.335 242.805.716 Taxable income
Beban pajak penghasilan - kini (52.967.084) (60.701.429) Income tax expense - current
Dikurangi pajak dibayar di muka: Less prepaid taxes:
Pajak penghasilan pasal 23 1.000.819 2.342.773 Income tax article 23
Pajak penghasilan pasal 25 42.977.992 30.597.326 Income tax article 25
Total pajak dibayar di muka 43.978.811 32.940.099 Total prepaid taxes
Utang pajak penghasilan badan (8.988.273) (27.761.330) Corporate income tax payable

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LAPORAN TAHUAN 2017 | DRIVING FUTURE GROWTH PT FAST FOOD INDONESIA TBK 271