Page 160 - Demo

PT FAST FOOD INDONESIA TBK CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain)
16. PERPAJAKAN (lanjutan)
c. Aset/(liabilitas) pajak tangguhan
Mutasi atas asset/(liabilitas) pajak tangguhan adalah sebagai berikut:
The original financial statements included herein are in Indonesian language.
PT FAST FOOD INDONESIA TBK NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2016
and for the Year then Ended (Expressed in Thousands of Indonesian Rupiah, Unless Otherwise Stated)
16. TAXATION (continued)
c. Deferred tax assets/(liabilities)
The movement of deferred tax assets/(liabilities) are as follows:
Liabilitas imbalan kerja Biaya renovasi bangunan
sewa ditangguhkan Aset tetap
Beban ditangguhkan Aset sewa pembiayaan
31 Desember 2016/ December 31, 2016
125.467.269
(101.044.454) (33.419.018) (12.724.746)
(498.533)
(22.219.482)
31 Desember 2015/ December 31, 2015
101.483.806
-
- 117.097 (30.894.514) - 2.182.972 (9.938.226) - - (1.304.635)
Employee benefits liability Deferred renovation costs of
rented buildings Fixed assets Deferred charges Assets under finance leases
Total
Employee benefits liability Deferred renovation costs of
rented buildings Fixed assets
Deferred charges Assets under finance leases
Total
31 Desember 2015/ December 31, 2015
101.483.806
(99.026.825) (30.894.514) (9.938.226) (1.304.635)
Dikreditkan (Dibebankan) ke Laba Rugi/ Credited (Charged) to Profit or Loss
15.847.093
(2.017.629) (2.524.504) (2.786.520)
806.102
9.324.542
Dikreditkan (Dibebankan) ke Penghasilan Komprehensif Lain/Credited (Charged) to Other Comprehensive Income
8.136.370
- - - -
8.136.370
Total (39.680.394)
Liabilitas imbalan kerja Biaya renovasi bangunan
sewa ditangguhkan Aset tetap
Beban ditangguhkan Aset sewa pembiayaan
31 Desember 2014/ December 31, 2014
93.957.126
(91.621.614) (27.960.896) (9.891.854) (963.689)
Dikreditkan (Dibebankan) ke Laba Rugi/
Credited (Charged) to Profit or Loss
13.753.971
(7.405.211) (3.050.715) (2.229.344)
(340.946)
727.755
Dikreditkan (Dibebankan) ke Penghasilan Komprehensif Lain/Credited (Charged) to Other Comprehensive Income
(6.227.291)
Penyesuaian atas Pajak Tangguhan Tahun Sebelumnya/ Adjustment in Respect of Deferred Income Tax of
Previous Years
-
- (99.026.825)
Total (36.480.927)
d. Hasil pemeriksaan pajak
(6.227.291)
2.300.069 (39.680.394)
d. Tax assessment
Pada bulan Desember 2015, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) atas pajak penghasilan badan tahun pajak 2012 sebesar Rp897.282, termasuk bunga terkait sebesar Rp291.010. Perusahaan menyetujui hasil pemeriksaan pajak tersebut dan membayar kekurangan pembayaran pajak tersebut pada bulan Januari 2016. Kekurangan pembayaran pajak sebesar Rp606.272 tersebut dibebankan sebagai beban pajak tahun 2015, sedangkan bunganya dibebankan sebagai biaya operasional tahun 2015.
In December 2015, the Company received tax underpayment assessment letter for 2012 corporate income tax totaling Rp897,282, including the related interest amounting to Rp291,010. The Company agreed with the result of the tax assessment and paid such tax underpayment in January 2016. The tax underpayment amounting to Rp606,272 was charged as tax expense in 2015, while its interest was charged as operating expenses in 2015.
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