Page 275 - 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)

c. Aset/(liabilitas) pajak tangguhan c. Deferred tax assets/(liabilities)
Mutasi atas aset/(liabilitas) pajak tangguhan The movement of deferred tax assets/(liabilities)
adalah sebagai berikut: are as follows:
Penyesuaian
atas Pajak
Tangguhan
Dikreditkan Tahun
Dikreditkan ke Penghasilan Sebelumnya/
(Dibebankan) ke Komprehensif Adjustment in
31 Desember Laba Rugi/ Lain/Credited Respect of 31 Desember
2016/ Credited to Other Deferred Income 2017/
December 31, (Charged) to Comprehensive Tax of December 31,
2016 Profit or Loss Income Previous Years 2017
Liabilitas imbalan kerja 125.467.269 16.755.027 15.586.763 - 157.809.059 Employee benefits liability
Biaya renovasi dan Deferred renovation and
restorasi bangunan restoration costs of
sewa ditangguhkan (101.044.454) 3.328.614 - 36.286.347 (61.429.493) rented buildings
Aset tetap (33.419.018) (1.381.760) - 2.172.812 (32.627.966) Fixed assets
Beban ditangguhkan (12.724.746) (2.240.276) - - (14.965.022) Deferred charges
Aset sewa pembiayaan (498.533) 313.128 - - (185.405) Assets under finance leases
Total (22.219.482) 16.774.733 15.586.763 38.459.159 48.601.173 Total

Dikreditkan
Dikreditkan ke Penghasilan
(Dibebankan) ke Komprehensif
31 Desember Laba Rugi/ Lain/Credited 31 Desember
2015/ Credited to Other 2016/
December 31, (Charged) to Comprehensive December 31,
2015 Profit or Loss Income 2016
Liabilitas imbalan kerja 101.483.806 15.847.093 8.136.370 125.467.269 Employee benefits liability
Biaya renovasi bangunan Deferred renovation costs of
sewa ditangguhkan (99.026.825) (2.017.629) - (101.044.454) rented buildings
Aset tetap (30.894.514) (2.524.504) - (33.419.018) Fixed assets
Beban ditangguhkan (9.938.226) (2.786.520) - (12.724.746) Deferred charges
Aset sewa pembiayaan (1.304.635) 806.102 - (498.533) Assets under finance leases
Total (39.680.394) 9.324.542 8.136.370 (22.219.482) Total

d. Hasil pemeriksaan pajak d. Tax assessment
Pada bulan Desember 2015, Perusahaan In December 2015, the Company received tax
menerima Surat Ketetapan Pajak Kurang underpayment assessment letter for 2012
Bayar (“SKPKB”) atas pajak penghasilan corporate income tax totaling Rp897,282,
badan tahun pajak 2012 sebesar Rp897.282, including the related interest amounting to
termasuk bunga terkait sebesar Rp291.010. Rp291,010. The Company agreed with the
Perusahaan menyetujui hasil pemeriksaan results of the tax assessment and paid such tax
pajak tersebut dan membayar kekurangan underpayment in January 2016. The tax
pembayaran pajak tersebut pada bulan underpayment amounting to Rp606,272 was
Januari 2016. Kekurangan pembayaran charged as tax expense in 2015, while its interest
pajak sebesar Rp606.272 tersebut was charged as operating expenses in 2015.
dibebankan sebagai beban pajak tahun 2015,
sedangkan bunganya dibebankan sebagai
biaya operasional tahun 2015.

50
LAPORAN TAHUAN 2017 | DRIVING FUTURE GROWTH PT FAST FOOD INDONESIA TBK 273