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ANALISA & PEMBAHASAN MANAJEMEN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAPORAN KEUANGAN
MANAGEMENT’S DISCUSSION & ANALYSIS CORPORATE GOVERNANCE SUSTAINABILITY REPORTT FINANCIAL STATEMENT

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)
Rekonsiliasi antara beban pajak penghasilan A reconciliation between the income tax expense
yang dihitung dengan menggunakan tarif pajak calculated by applying the applicable tax rate to
yang berlaku atas rugi sebelum pajak the loss before income tax and the income tax
penghasilan dan manfaat pajak penghasilan benefit as shown in the statement of profit or loss
sebagaimana disajikan dalam laporan laba and other comprehensive income, is as follows:
rugi dan penghasilan komprehensif lain,
adalah sebagai berikut:
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
Pajak penghasilan dengan
tarif pajak yang berlaku 20.550.221 81.572.611 Income tax at applicable rate
Perbedaan tetap bersih (4.974.749) (4.996.374) Net permanent differences
Bagian atas laba entitas asosiasi 386.952 427.939 Share in profit of associate
Penyesuaian perubahan tarif pajak - (6.829.151) Adjustment due to changes of tax rate
Manfaat pajak penghasilan, neto 15.962.424 70.175.025 Income tax benefit, net

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:

31 Desember
2021/
December 31, Dibebankan
2021 Dikreditkan ke Penghasilan
Disajikan (Dibebankan) Komprehensif
kembali ke Laba Rugi/ Lain/Credited 31 Desember
(Catatan 37)/ Credited to Other 2022/
as restated (Charged) to Comprehensive December 31,
(Note 37) Profit or Loss Income 2022
Liabilitas imbalan kerja 160.125.370 21.633.838 (5.919.444) 175.839.764 Employee benefits liability
Biaya renovasi dan Deferred renovation and
restorasi bangunan restoration costs of
sewa ditangguhkan (45.386.527) (201.401) - (45.587.928) rented buildings
Aset tetap (37.173.617) 2.472.918 - (34.700.699) Fixed assets
Beban ditangguhkan (16.212.446) (316.265) - (16.528.711) Deferred charges
Aset hak-guna 11.623 (350.528) - (338.905) Right-of-use assets
Penyisihan atas penurunan Provision for impairment
nilai piutang lain-lain 13.887.960 (4.435.565) - 9.452.395 of other receivables
Rugi pajak 130.619.571 (2.840.573) - 127.778.998 Fiscal losses
Total 205.871.934 15.962.424 (5.919.444) 215.914.914 Total

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