Page 241 - KFC Annual Report 2018

LAPORAN TAHUNAN
ANNUAL REPORT

The original financial statements included The original financial statements included
herein are in Indonesian language. herein are in Indonesian language.
PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2018 dan untuk As of December 31, 2018 Tanggal 31 Desember 2018 dan untuk As of December 31, 2018
Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Indonesian Rupiah, (Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated) Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. UTANG LAIN-LAIN 16. OTHER PAYABLES 17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
Utang lain-lain merupakan utang atas jasa Other payables represent payables for promotion b. Beban (manfaat) pajak penghasilan b. Income tax expense (benefit)
promosi, pembelian mesin dan peralatan, services, purchases of machinery and equipment,
renovasi bangunan sewa, sewa gudang, renovation of rented buildings, rental of warehouse, Rincian beban (manfaat) pajak penghasilan The details of income tax expense (benefit) are
pembelian perlengkapan pemasaran dan promosi purchases of marketing and promotion supplies to: adalah sebagai berikut: as follows:
kepada:
Tahun yang berakhir pada
tanggal 31 Desember/
31 Desember/December 31, Year ended December 31,
2018 2017
2018 2017
Pihak ketiga Third parties
PT Karunia Global Premium 10.393.650 10.896.940 PT Karunia Global Premium Pajak penghasilan kini Corporate income tax
PT Ganesh Indonesia Surya International 5.070.375 3.611.790 PT Ganesh Indonesia Surya International Tahun berjalan 80.834.320 52.967.084 Current year
PT Kreasi Cipta Imaji 4.374.198 375.069 PT Kreasi Cipta Imaji Penyesuaian Adjustment in respect of
PT Cipta Grasindo 2.711.663 2.332.405 PT Cipta Grasindo tahun sebelumnya 3.748.102 - the previous years
PT Era Digital Media 1.173.469 1.173.469 PT Era Digital Media
Lain-lain (masing-masing Others (each Pajak penghasilan tangguhan Deferred income tax
di bawah Rp1.000.000) 118.050.191 114.637.258 below Rp1,000,000) Tahun berjalan (17.502.988) (16.774.733) Current year
Penyesuaian Adjustment in respect of
Sub-total 141.773.546 133.026.931 Sub-total tahun sebelumnya - (38.459.159) the previous years
Pihak berelasi (Catatan 30) 196.420 71.693 Related parties (Note 30)
Beban (manfaat)
Total 141.969.966 133.098.624 Total pajak penghasilan, neto 67.079.434 (2.266.808) Income tax expense (benefit), net
Rincian utang lain-lain berdasarkan mata uang The details of other payables based on currency are Penghitungan pajak penghasilan kini adalah The calculation of corporate income tax is as
adalah sebagai berikut: as follows: sebagai berikut: follows:

31 Desember/December 31, Tahun yang berakhir pada
tanggal 31 Desember/
2018 2017 Year ended December 31,
Pihak ketiga Third parties 2018 2017
Rupiah 141.741.485 133.026.931 Rupiah
Dolar AS 32.061 - US Dollar Laba sebelum pajak Profit before tax
menurut laporan laba rugi dan per statement of profit or loss and
Sub-total 141.773.546 133.026.931 Sub-total penghasilan komprehensif lain 279.090.590 164.731.770 other comprehensive income
Pihak berelasi Related parties Perbedaan tetap Permanent differences
Rupiah 196.420 71.693 Rupiah Beban yang tidak
dapat dikurangkan 9.496.867 9.197.267 Non-deductible expenses
Total 141.969.966 133.098.624 Total
Pendapatan yang telah
dikenakan pajak final: Income subjected to final tax:
Penghasilan bunga (27.097.674) (28.191.150) Interest income
Utang lain-lain tidak dijamin, tidak dibebani bunga Other payables are unsecured, non-interest bearing Penghasilan sewa (4.070.402) (968.480) Rent income
dan penyelesaiannya akan dilakukan secara and the settlement will be in cash.
tunai. Perbedaan temporer Temporary differences
Penyisihan atas imbalan kerja 54.285.652 67.020.104 Provision for employee benefits
Amortisasi biaya renovasi Amortization of deferred renovation
bangunan sewa ditangguhkan 11.659.472 13.314.456 costs of rented buildings
17. PERPAJAKAN 17. TAXATION
Amortisasi beban ditangguhkan (6.381.564) (8.961.104) Amortization of deferred charges
Penyusutan aset tetap (7.733.809) (5.527.040) Depreciation of fixed assets
a. Utang pajak a. Taxes payable Bagian atas laba entitas asosiasi (4.094.052) - Share in profit of associate
Aset sewa pembiayaan (1.317.799) 1.252.512 Assets under finance leases
Utang pajak terdiri dari: Taxes payable consists of: Penyisihan penurunan
nilai atas piutang 19.500.000 - Provision for impairment of receivables
31 Desember/December 31,
Penghasilan kena pajak 323.337.281 211.868.335 Taxable income
2018 2017 Beban pajak penghasilan - kini (80.834.320) (52.967.084) Income tax expense - current
Pajak pembangunan (PB I) 61.092.446 51.637.830 Development tax (PB I) Dikurangi pajak dibayar di muka: Less prepaid taxes:
Pajak penghasilan pasal 21 14.139.896 10.925.530 Income tax article 21 Pajak penghasilan pasal 23 4.615.638 1.000.819 Income tax article 23
Pajak penghasilan pasal 23 dan 4(2) 6.183.910 6.659.484 Income tax article 23 and 4(2) Pajak penghasilan pasal 25 54.469.778 42.977.992 Income tax article 25
Pajak penghasilan pasal 25 5.267.371 - Income tax article 25
Pajak penghasilan pasal 26 5.883.693 5.183.054 Income tax article 26 Total pajak dibayar di muka 59.085.416 43.978.811 Total prepaid taxes
Pajak pertambahan nilai 7.032.494 9.135.085 Value added tax Utang pajak penghasilan badan (21.748.904) (8.988.273) Corporate income tax payable
Pajak penghasilan badan 21.748.904 8.988.273 Corporate income tax
Total 121.348.714 92.529.256 Total

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CONTINUE DRIVING FUTURE GROWTH 239
PT FAST FOOD INDONESIA TBK