Page 243 - 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)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued) 17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)

b. Beban (manfaat) pajak penghasilan b. Income tax expense (benefit) (continued) c. Aset/(liabilitas) pajak tangguhan c. Deferred tax assets/(liabilities)
(lanjutan)
Mutasi atas aset/(liabilitas) pajak tangguhan The movement of deferred tax assets/(liabilities)
Rekonsiliasi antara beban pajak penghasilan A reconciliation between the income tax expense adalah sebagai berikut: are as follows:
yang dihitung dengan menggunakan tarif pajak calculated by applying the applicable tax rate to
yang berlaku atas laba sebelum pajak dan the profit before tax and the income tax expense Dibebankan
Dikreditkan ke Penghasilan
beban (manfaat) pajak penghasilan (benefit) as shown in the statement of profit or (Dibebankan) ke Komprehensif
sebagaimana disajikan dalam laporan laba loss and other comprehensive income, is as 31 Desember Laba Rugi/ Lain/Credited 31 Desember
2017/
to Other
2018/
Credited
rugi dan penghasilan komprehensif lain, follows: December 31, (Charged) to Comprehensive December 31,
adalah sebagai berikut: 2017 Profit or Loss Income 2018
Liabilitas imbalan kerja 157.809.059 13.571.413 (28.265.325) 143.115.147 Employee benefits liability
Tahun yang berakhir pada Biaya renovasi dan Deferred renovation and
tanggal 31 Desember/ restorasi bangunan restoration costs of
Year ended December 31, sewa ditangguhkan (61.429.493) 2.914.868 - (58.514.625) rented buildings
Aset tetap (32.627.966) (1.933.452) - (34.561.418) Fixed assets
Beban ditangguhkan (14.965.022) (1.595.391) - (16.560.413) Deferred charges
2018 2017 Aset sewa pembiayaan (185.405) (329.450) - (514.855) Assets under finance leases
Penyisihan atas Provision for impairment
Laba sebelum pajak Profit before tax penurunan nilai piutang - 4.875.000 - 4.875.000 of receivables
menurut laporan laba rugi dan per statements of profit or loss and
Total 48.601.173 17.502.988 (28.265.325) 37.838.836 Total
penghasilan komprehensif lain 279.090.590 164.731.770 other comprehensive income
Beban pajak penghasilan Penyesuaian
dihitung berdasarkan Income tax expense atas Pajak
tarif pajak yang berlaku 69.772.647 41.182.943 calculated at applicable tax rate Tangguhan
Dikreditkan Tahun
Pengaruh pajak atas beda tetap (5.417.802) (4.990.592) Tax effect on permanent differences Dikreditkan ke Penghasilan Sebelumnya/
Penyesuaian atas pajak penghasilan Adjustment in respect of corporate (Dibebankan) ke Komprehensif Adjustment in
Respect of
kini tahun sebelumnya 3.748.102 - income tax of the previous years 31 Desember Laba Rugi/ Lain/Credited Deferred Income 31 Desember
to Other
Credited
2016/
2017/
Bagian atas laba entitas asosiasi (1.023.513) - Share in profit of associate December 31, (Charged) to Comprehensive Tax of December 31,
Penyesuaian atas pajak penghasilan Adjustment in respect of deferred 2016 Profit or Loss Income Previous Years 2017
tangguhan tahun sebelumnya - (38.459.159) income tax of the previous years
Liabilitas imbalan kerja 125.467.269 16.755.027 15.586.763 - 157.809.059 Employee benefits liability
Biaya renovasi dan Deferred renovation and
Total 67.079.434 (2.266.808) Total 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
Tarif tunggal pajak penghasilan badan adalah The single rate for corporate income tax is 25%. Aset sewa pembiayaan (498.533) 313.128 - - (185.405) Assets under finance leases
25%. Total (22.219.482) 16.774.733 15.586.763 38.459.159 48.601.173 Total
Perusahaan akan melaporkan penghasilan The Company will report taxable income and
kena pajak dan beban pajak penghasilan current income tax expense for 2018, as stated d. Pajak penghasilan badan 2016 dan 2017 d. Corporate income tax 2016 and 2017
tahun berjalan untuk tahun 2018, above, in its income tax return to be submitted to
sebagaimana disebutkan di atas, dalam the Tax Office. The Company reported taxable Pada bulan September 2018, Perusahaan In September 2018, the Company made
Surat Pemberitahuan Tahunan Pajak income and current tax expense for 2017, as melakukan pembetulan atas pajak corrections for 2016 and 2017 corporate income
Penghasilan Badan ke Kantor Pajak. stated above in the income tax returns penghasilan badan tahun pajak 2016 dan tax, reported underpayment amounted to
Perusahaan telah melaporkan penghasilan (Note 17d). 2017, dengan melaporkan kekurangan Rp1,485,055 and Rp2,263,047, respectively,
kena pajak dan beban pajak penghasilan pembayaran masing-masing sebesar with the related interest amounted to Rp504,919
tahun berjalan untuk tahun 2017, Rp1.485.055 dan Rp2.263.047 beserta and Rp226,305, respectively. The Company has
sebagaimana disebutkan di atas dalam bunga keterlambatan terkait masing-masing fully paid such tax underpayment in September
pengembalian pajak penghasilan sebesar Rp504.919 dan Rp226.305. Seluruh 2018 and was charged as tax expense in 2018,
(Catatan 17d). kekurangan pembayaran pajak tersebut telah while its interest was charged as operating
dibayar pada bulan September 2018 dan expenses in 2018.
dibebankan sebagai beban pajak tahun 2018,
sedangkan bunganya dibebankan sebagai
beban operasional tahun 2018.

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