Page 375 - Annual Report PT Fast Food Indonesia Tbk 2024

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)
Rekonsiliasi antara manfaat (beban) pajak A reconciliation between the income tax benefit
penghasilan yang dihitung dengan (expense) calculated by applying the applicable
menggunakan tarif pajak yang berlaku atas tax rate to the loss before income tax and the
rugi sebelum pajak penghasilan dan manfaat income tax benefit as shown in the consolidated
pajak penghasilan sebagaimana disajikan statement of profit or loss and other
dalam laporan laba rugi dan penghasilan comprehensive income, is as follows:
komprehensif lain konsolidasian, adalah
sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,

2024 2023
Rugi sebelum pajak penghasilan Loss before income tax
menurut laporan laba rugi dan per consolidated statement of
penghasilan komprehensif lain profit or loss and other
konsolidasian (862.559.960) (369.921.848) comprehensive income
Rugi sebelum pajak penghasilan Loss before income tax
entitas anak 6.220.360 9.878.668 of subsidiary
Rugi sebelum pajak penghasilan Loss before income tax
Perusahaan (856.339.600) (360.043.180) of the Company
Pajak penghasilan dengan
tarif pajak yang berlaku 188.394.712 79.209.500 Income tax at applicable rate
Perbedaan tetap (67.675.288) (1.278.792) Permanent differences
Bagian atas laba entitas asosiasi 64.810 203.829 Share in profit of associate
Penghentian pengakuan rugi pajak (54.040.668) (127.778.998) Derecognition of tax loss
Penghentian pengakuan
pajak tangguhan lainnya (3.533.608) - Derecognition of other deferred tax
Manfaat (beban) pajak penghasilan Income tax benefit (expense)
Perusahaan 63.209.958 (49.644.461) The Company
Entitas Anak 1.102.893 1.353.898 Subsidiary
Total manfaat (beban) pajak
penghasilan - neto 64.312.851 (48.290.563) Total income tax benefit (expense) - net

c. Pajak tangguhan c. Deferred tax
Dibebankan
Dikreditkan ke Penghasilan
(Dibebankan) Komprehensif
1 Januari ke Laba Rugi/ Lain/Credited 31 Desember
2024/ Credited to Other 2024/
January 1, (Charged) to Comprehensive December 31,
2024 Profit or Loss Income 2024
Perusahaan The Company
Liabilitas imbalan kerja 175.515.388 3.939.767 (37.610.756) 141.844.399 Employee benefits liability
Biaya renovasi dan Deferred renovation and
restorasi bangunan restoration costs of
sewa ditangguhkan (47.327.972) 269.746 - (47.058.226) rented buildings
Aset tetap (33.114.046) 2.713.951 - (30.400.095) Fixed assets
Beban ditangguhkan (18.433.849) 413.944 - (18.019.905) Deferred charges
Aset hak-guna (2.010.473) (3.147.024) - (5.157.497) Right-of-use assets
Penyisihan atas penurunan Provision for impairment
nilai piutang lain-lain 18.883.281 (12.535.123) - 6.348.158 of other receivables
Rugi pajak 54.040.668 71.554.697 - 125.595.365 Tax losses
Sub-total 147.552.997 63.209.958 (37.610.756) 173.152.199 Sub-total
Entitas anak Subsidiary
Rugi pajak 1.436.865 1.102.893 - 2.539.758 Tax losses
Total 148.989.862 64.312.851 (37.610.756) 175.691.957 Total
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PT FAST FOOD INDONESIA TBK | 2024 ANNUAL REPORT 373