Page 408 - 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)
c. Pajak tangguhan c. Deferred tax

Dibebankan
Dikreditkan ke Penghasilan
(Dibebankan) Komprehensif
1 Januari ke Laba Rugi/ Lain/Credited 31 Desember
2025/ Credited to Other 2025/
January 1, (Charged) to Comprehensive December 31,
2025 Profit or Loss Income 2025
Perusahaan The Company
Liabilitas imbalan kerja 141.844.399 (2.202.199) (2.043.420) 137.598.780 Employee benefits liability
Biaya renovasi dan Deferred renovation and
restorasi bangunan restoration costs of
sewa ditangguhkan (47.058.226) 1.903.961 - (45.154.265) rented buildings
Aset tetap (30.400.095) 2.231.301 - (28.168.794) Fixed assets
Beban ditangguhkan (18.019.905) 1.435.874 - (16.584.031) Deferred charges
Aset hak-guna (5.157.497) 4.600.454 - (557.043) Right-of-use assets
Liabilitas kontrak - 1.155.643 - 1.155.643 Contract liabilities
Penyisihan atas penurunan Provision for impairment
nilai piutang lain-lain 6.348.158 4.078.013 - 10.426.171 of other receivables
Rugi pajak 125.595.365 12.000.000 - 137.595.365 Tax losses
Subtotal 173.152.199 25.203.047 (2.043.420) 196.311.826 Subtotal
Entitas anak Subsidiary
Rugi pajak 2.539.758 3.100.568 - 5.640.326 Tax losses
Total 175.691.957 28.303.615 (2.043.420) 201.952.152 Total

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
Subtotal 147.552.997 63.209.958 (37.610.756) 173.152.199 Subtotal
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

Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024,
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.

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