Page 407 - 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)

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,
2025 2024
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 (397.546.691) (862.559.960) comprehensive income
Rugi sebelum pajak penghasilan Loss before income tax
entitas anak 14.155.879 6.220.360 of subsidiary
Rugi sebelum pajak penghasilan Loss before income tax
Perusahaan (383.390.812) (856.339.600) of the Company
Pajak penghasilan dengan
tarif pajak yang berlaku 84.345.977 188.394.712 Income tax at applicable rate
Perbedaan tetap 6.687.583 (67.675.288) Permanent differences
Bagian atas laba entitas asosiasi 590.412 64.810 Share in profit of associate
Selisih transaksi ekuitas dengan Difference in value of equity transactions
pihak non-pengendali (3.605.877) - with non-controlling interests
Penghentian pengakuan rugi pajak (62.815.048) (54.040.668) Derecognition of tax loss
Penghentian pengakuan
pajak tangguhan lainnya - (3.533.608) Derecognition of other deferred tax
Manfaat pajak penghasilan Income tax benefit
Perusahaan 25.203.047 63.209.958 The Company
Entitas Anak 3.100.568 1.102.893 Subsidiary
Total manfaat pajak
penghasilan, neto 28.303.615 64.312.851 Total income tax benefit, net

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