Page 374 - Annual Report PT Fast Food Indonesia Tbk 2024

LAPORAN KEBERLANJUTAN
SUSTAINABILITY REPORT
The original financial statements included herein are in the Indonesian
language.

PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

16. PERPAJAKAN (lanjutan) 16. TAXATION (continued)
b. Pajak penghasilan (lanjutan) b. Income tax (continued)

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

Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2024 2023
Perbedaan tetap Permanent differences
Beban yang tidak
dapat dikurangkan 313.215.973 14.478.244 Non-deductible expenses
Penghasilan yang telah
dikenakan pajak final: Income subjected to final tax:
Penghasilan bunga (2.596.999) (5.008.621) Interest income
Penghasilan sewa (3.004.029) (3.656.937) Rent income

Perbedaan temporer Temporary differences
Penyisihan atas imbalan kerja 33.969.898 83.604.911 Provision for employee benefits
Penyusutan aset tetap 12.359.331 7.549.093 Depreciation of fixed assets
Amortisasi biaya renovasi dan
restorasi bangunan Amortization of deferred renovation and
sewa ditangguhkan 1.214.003 (7.909.297) restoration costs of rented buildings
(Pemulihan) penyisihan penurunan (Recovery) allowance for expected
nilai atas piutang lain-lain (55.658.723) 40.093.319 credit losses on other receivables
(Pemulihan) penyisihan (Recovery) allowance of
nilai wajar (1.319.109) 2.774.345 fair value adjustment
Bagian atas laba entitas asosiasi (294.591) (926.494) Share in profit of associate
Aset sewa pembiayaan (14.304.723) (7.597.936) Assets under finance leases
Amortisasi beban ditangguhkan 1.870.547 (8.996.847) Amortization of deferred charges
Rugi pajak tahun berjalan (570.888.022) (245.639.400) Tax loss for the year
Penyesuaian atas rugi pajak Adjustment in respect of tax loss
tahun sebelumnya (Catatan 16d) 273.331.750 - of previous years (Note 16d)
Rincian rugi pajak dari tahun-tahun Details of tax losses from
sebelumnya sebagai berikut: previous years are as follows:
Perusahaan The Company
2020 (358.470.768) (358.470.768) 2020
2021 (222.342.858) (222.342.858) 2021
2023 (245.639.400) - 2023
Sub-total (1.124.009.298) (826.453.026) Sub-total
Entitas Anak (11.544.355) (6.531.203) Subsidiary
Saldo akumulasi rugi pajak Tax loss carried forward
akhir tahun (1.124.009.293) (832.984.229) at ending of the year

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372 PT FAST FOOD INDONESIA TBK | LAPORAN TAHUNAN 2024