Page 376 - 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)
c. Pajak tangguhan (lanjutan) c. Deferred tax (continued)

Dibebankan
Dikreditkan ke Penghasilan
(Dibebankan) Komprehensif
1 Januari ke Laba Rugi/ Lain/Credited 31 Desember
2023/ Credited to Other 2023/
January 1, (Charged) to Comprehensive December 31,
2023 Profit or Loss Income 2023
Perusahaan The Company
Liabilitas imbalan kerja 175.839.764 18.393.080 (18.717.456) 175.515.388 Employee benefits liability
Biaya renovasi dan Deferred renovation and
restorasi bangunan restoration costs of
sewa ditangguhkan (45.587.928) (1.740.044) - (47.327.972) rented buildings
Aset tetap (34.700.699) 1.586.653 - (33.114.046) Fixed assets
Beban ditangguhkan (16.528.711) (1.905.138) - (18.433.849) Deferred charges
Aset hak-guna (338.905) (1.671.568) - (2.010.473) Right-of-use assets
Penyisihan atas penurunan Provision for impairment
nilai piutang lain-lain 9.452.395 9.430.886 - 18.883.281 of other receivables
Rugi pajak 127.778.998 (73.738.330) - 54.040.668 Tax losses
Sub-total 215.914.914 (49.644.461) (18.717.456) 147.552.997 Sub-total
Entitas anak Subsidiary
Rugi pajak 82.967 1.353.898 - 1.436.865 Tax losses
Total 215.997.881 (48.290.563) (18.717.456) 148.989.862 Total

Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023,
Manajemen berpendapat bahwa seluruh aset Management believes that all the deferred tax
pajak tangguhan dapat terealisasi di masa assets can be realized in the future.
yang akan datang.

d. Pemeriksaan Pajak d. Tax Audit
Pajak Penghasilan Badan Tahun 2020 Corporate Income Tax Fiscal Year 2020

Pada tanggal 18 November 2024, On November 18, 2024, the Company received
Perusahaan menerima surat ketetapan pajak Corporate Income Tax 2020 notice of nil tax
nihil (SKPN) atas Pajak Penghasilan Badan assessment, where the Company's fiscal loss,
tahun 2020 dimana rugi fiskal Perusahaan originally amounting to Rp371,382,466, was
yang semula sebesar Rp371.382.466 corrected to Rp98,050,716. The Company
dikoreksi menjadi Rp98.050.716. agrees with the results of the tax assessment,
Perusahaan setuju dengan hasil consequently, the tax loss year 2020 that can be
pemeriksaan pajak tersebut sehingga rugi compensated is reduced by Rp273,331,750.
pajak Perusahaan tahun 2020 yang dapat
dikompensasikan berkurang sebesar
Rp273.331.750.

17. UTANG BANK 17. BANK LOANS
a. Utang Bank Jangka Pendek a. Short-term Bank Loans

Jumlah Batas Batas Jangka 31
Pinjaman Waktu Fasilitas/ Suku Desember
Maksimum/ End of Bunga/ 2024/
Total Maximum Availability Interest December
Kreditur Credit Limit Period Rate 31, 2024 Creditors
Perusahaan Company
PT Bank Negara Juli 2025/ PT Bank Negara
Indonesia (Persero) Tbk 200.000.000 July 2025 7,50% 127.582.000 Indonesia (Persero) Tbk
PT Bank Mandiri Agustus 2025/ PT Bank Mandiri
(Persero) Tbk 250.000.000 August 2025 8,00% 250.000.000 (Persero) Tbk
Total 377.582.000 Total

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374 PT FAST FOOD INDONESIA TBK | LAPORAN TAHUNAN 2024