Page 406 - Laporan Tahunan KFC 2025_low22.56

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 KEUANGAN NOTES TO CONSOLIDATED THE FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 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,
2025 2024
Pindahan (397.398.555) (548.724.655) Brought forward
Perbedaan temporer Temporary differences
(Realisasi) penyisihan (Realization) provision
atas imbalan kerja (10.009.998) 33.969.898 for employee benefits
Penyusutan aset tetap 9.710.212 12.359.331 Depreciation of fixed assets
Amortisasi biaya renovasi dan
restorasi bangunan Amortization of deferred renovation and
sewa ditangguhkan 9.065.201 1.214.003 restoration costs of rented buildings
(Pemulihan) penyisihan penurunan (Recovery) allowance for expected
nilai atas piutang lain-lain 5.942.625 (55.658.723) credit losses on other receivables
(Pemulihan) penyisihan (Recovery) allowance of
nilai wajar 12.593.797 (1.319.109) fair value adjustment
Aset sewa pembiayaan 20.911.152 (14.304.723) Assets under finance leases
Liabilitas kontrak 5.252.923 - Contract liability
Amortisasi beban ditangguhkan 6.547.938 1.870.547 Amortization of deferred charges
Bagian atas laba entitas asosiasi (2.683.693) (294.591) Share in profit of associate
Rugi pajak tahun berjalan (340.068.398) (570.888.022) 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) 2021
2021 (222.342.858) (222.342.858) 2021
2023 (245.639.400) (245.639.400) 2023
2024 (570.888.022) - 2024
Subtotal (1.378.938.678) (1.124.009.298) Subtotal
Entitas Anak (11.544.355) (11.544.355) Subsidiary
Saldo akumulasi rugi pajak Tax loss carried forward
akhir tahun (1.390.483.033) (1.135.553.653) at ending of the year

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