Page 266 - 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)

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:

Dibebankan
Dikreditkan ke Penghasilan
(Dibebankan) ke Komprehensif
31 Desember Laba Rugi/ Lain/Credited 31 Desember
2018/ Credited to Other 2019/
December 31, (Charged) to Comprehensive December 31,
2018 Profit or Loss Income 2019

Liabilitas imbalan kerja 143.115.147 17.597.961 19.545.803 180.258.911 Employee benefits liability
Akrual bonus - 5.466.165 - 5.466.165 Accrue bonus
Biaya renovasi dan Deferred renovation and
restorasi bangunan restoration costs of
sewa ditangguhkan (58.514.625) 3.299.948 - (55.214.677) rented buildings
Aset tetap (34.561.418) (3.531.666) - (38.093.084) Fixed assets
Beban ditangguhkan (16.560.413) (1.349.949) - (17.910.362) Deferred charges
Aset sewa pembiayaan (514.855) (1.025.334) - (1.540.189) Assets under finance leases
Penyisihan atas Provision for impairment
penurunan nilai piutang lainnya 4.875.000 2.625.000 - 7.500.000 of other receivables

Total 37.838.836 23.082.125 19.545.803 80.466.764 Total

Dibebankan
Dikreditkan ke Penghasilan
(Dibebankan) ke Komprehensif
31 Desember Laba Rugi/ Lain/Credited 31 Desember
2017/ Credited to Other 2018/
December 31, (Charged) to Comprehensive December 31,
2017 Profit or Loss Income 2018

Liabilitas imbalan kerja 157.809.059 13.571.413 (28.265.325) 143.115.147 Employee benefits liability
Biaya renovasi dan Deferred renovation and
restorasi bangunan restoration costs of
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
Aset sewa pembiayaan (185.405) (329.450) - (514.855) Assets under finance leases
Penyisihan atas Provision for impairment
penurunan nilai piutang lainnya - 4.875.000 - 4.875.000 of other receivables

Total 48.601.173 17.502.988 (28.265.325) 37.838.836 Total

d. Pajak penghasilan badan 2016 dan 2017 d. Corporate income tax 2016 and 2017

Pada bulan September 2018, Perusahaan In September 2018, the Company made
melakukan pembetulan atas pajak corrections for 2016 and 2017 corporate income
penghasilan badan tahun pajak 2016 dan tax, reported underpayment amounted to
2017, dengan melaporkan kekurangan Rp1,485,055 and Rp2,263,047, respectively,
pembayaran masing-masing sebesar with the related interest amounted to Rp504,919
Rp1.485.055 dan Rp2.263.047 beserta and Rp226,305, respectively. The Company has
bunga keterlambatan terkait masing-masing fully paid such tax underpayment in September
sebesar Rp504.919 dan Rp226.305. Seluruh 2018 and was charged as adjustment income tax
kekurangan pembayaran pajak tersebut telah expense in 2018, while its interest was charged
dibayar pada bulan September 2018 dan as operating expenses in 2018.
dibebankan sebagai penyesuaian beban
pajak penghasilan tahun 2018, sedangkan
bunganya dibebankan sebagai beban
operasional tahun 2018.

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