Page 264 - Annual Report PT Fast Food Indonesia Tbk 2019

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 2019 dan untuk As of December 31, 2019
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)

17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)

b. Beban pajak penghasilan b. Income tax expense

Rincian beban pajak penghasilan adalah The details of income tax expense are as follows:
sebagai berikut:

Tahun yang berakhir pada
tanggal 31 Desember/
Year ended December 31,

2019 2018

Pajak penghasilan kini Corporate income tax
Tahun berjalan 91.185.386 80.834.320 Current year
Penyesuaian atas Adjustment in respect of
tahun sebelumnya (Catatan 17d) - 3.748.102 the previous years (Note 17d)

Pajak penghasilan tangguhan Deferred income tax
Tahun berjalan (23.082.125) (17.502.988) Current year

Beban pajak penghasilan, neto 68.103.261 67.079.434 Income tax expense, net

Penghitungan pajak penghasilan kini adalah The calculation of corporate income tax is as
sebagai berikut: follows:

Tahun yang berakhir pada
tanggal 31 Desember/
Year ended December 31,

2019 2018

Laba sebelum pajak penghasilan Profit before income tax
menurut laporan laba rugi dan per statement of profit or loss and
penghasilan komprehensif lain 309.651.197 279.090.590 other comprehensive income

Perbedaan tetap Permanent differences
Beban yang tidak
dapat dikurangkan 7.106.022 9.496.867 Non-deductible expenses
Pendapatan yang telah
dikenakan pajak final: Income subjected to final tax:
Penghasilan bunga (33.636.255) (27.097.674) Interest income
Penghasilan sewa (2.985.969) (4.070.402) Rent income

Perbedaan temporer Temporary differences
Penyisihan atas imbalan kerja 70.391.843 54.285.652 Provision for employee benefits
Bonus 21.864.659 - Bonus
Amortisasi biaya renovasi Amortization of deferred renovation
bangunan sewa ditangguhkan 13.199.792 11.659.472 costs of rented buildings
Penyisihan penurunan Provision for impairment of
nilai atas piutang lain-lain 10.500.000 19.500.000 other receivables
Penyusutan aset tetap (14.126.664) (7.733.809) Depreciation of fixed assets
Bagian atas laba entitas asosiasi (7.721.952) (4.094.052) Share in profit of associate
Amortisasi beban ditangguhkan (5.399.796) (6.381.564) Amortization of deferred charges
Aset sewa pembiayaan (4.101.336) (1.317.799) Assets under finance leases

Penghasilan kena pajak 364.741.541 323.337.281 Taxable income

Beban pajak penghasilan - kini (91.185.386) (80.834.320) Income tax expense - current

Dikurangi pajak dibayar di muka: Less prepaid taxes:
Pajak penghasilan pasal 23 1.903.585 4.615.638 Income tax article 23
Pajak penghasilan pasal 25 57.520.008 54.469.778 Income tax article 25
Pajak penghasilan pasal 29 15.108.816 - Income tax article 29

Total pajak dibayar di muka 74.532.409 59.085.416 Total prepaid taxes

Utang pajak penghasilan badan (16.652.977) (21.748.904) Corporate income tax payable

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262 PT FAST FOOD INDONESIA TBK INNOVATION & DIGITAL TECHNOLOGY AS THE ENGINE OF SUSTAINABLE GROWTH