Page 298 - Artwork AR SR FFI (KFC) Revised_2022.V.1.08.05.2023_compressed

IKHTISAR KINERJA UTAMA LAPORAN MANAJEMEN PROFIL PERUSAHAAN
PERFORMANCE HIGHLIGHTS MANAGEMENT REPORTS COMPANY PROFILE

The original financial statements included
herein are in the Indonesian language.
PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal For the Year than Ended
31 Desember 2022 December 31, 2022
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

16. PERPAJAKAN (LANJUTAN) 16. TAXATION (continued)

b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
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,
2021
Disajikan kembali
(Catatan 37)/
2022 As restated (Note 37)
Rugi sebelum pajak penghasilan Loss before income tax
menurut laporan laba rugi dan per statement of profit or loss and
penghasilan komprehensif lain (93.410.093) (370.784.597) other comprehensive income

Perbedaan tetap Permanent differences
Beban yang tidak
dapat dikurangkan 34.247.477 37.444.332 Non-deductible expenses
Penghasilan yang telah
dikenakan pajak final: Income subjected to final tax:
Penghasilan bunga (6.249.628) (11.918.284) Interest income
Penghasilan sewa (5.385.355) (2.815.258) Rent income
Perbedaan temporer Temporary differences
Penyisihan atas imbalan kerja 98.335.624 82.687.441 Provision for employee benefits
Penyusutan aset tetap 10.150.234 3.542.061 Depreciation of fixed assets
Amortisasi biaya renovasi Amortization of deferred renovation
bangunan sewa ditangguhkan (915.450) 7.440.471 costs of rented buildings
(Pemulihan) penyisihan penurunan (Recovery) allowance for expected
nilai atas piutang lain-lain (20.161.657) 33.127.091 credit losses on other receivables
Bagian atas laba entitas asosiasi (1.758.873) (1.945.177) Share in profit of associate
Aset sewa pembiayaan (747.215) 157.563 Assets under finance leases
Amortisasi beban ditangguhkan (1.193.367) 721.501 Amortization of deferred charges
Penghasilan (rugi) kena pajak 12.911.697 (222.342.856) Taxable income (loss)
Saldo akumulasi rugi fiskal Tax loss carried forward
awal tahun (593.725.318) (371.382.462) at beginning of the year
Saldo akumulasi rugi fiskal Tax loss carried forward
akhir tahun (580.813.621) (593.725.318) at ending of the year

Rincian akumulasi rugi pajak berdasarkan The details of accumulated tax losses based on
tahun fiskal adalah sebagai berikut: fiscal year are as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
2020 358.470.765 371.382.462 2020
2021 222.342.856 222.342.856 2021
Total 580.813.621 593.725.318 Total

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294 PT FAST FOOD INDONESIA TBK | 2022 ANNUAL REPORT | MAINTAINING GROWTH MOMENTUM FROM THE IMPACT OF PANDEMIC