Based on PP 55 of 2022, Article 23 paragraph (2) “Reimbursement costs or compensation given in kind and/or enjoyment with respect to work or services can be deducted from gross income to determine taxable income by the employer or reward provider or reimbursement in form of nature and/or enjoyment as long as it is a cost to obtain, collect, and maintain income.”
What is meant by “reward in kind” is compensation in kind other than money. Included in the meaning of money include checks, savings balances, electronic money, or digital wallet balances. Natura is transferred from the giver to the recipient as a form of reimbursement or compensation with respect to work or services. Meanwhile, what is meant by “reward in the form of enjoyment” is compensation in the form of the right to use a facility and or service. Facilities and/or services provided by the giver to the recipient may originate from the giver’s assets or third party assets that are leased and/or financed by the giver.
Mitra Konsultindo Group
Tax Consultants | Accounting, Financial Reporting | Audit | Business Management Consultants | Company Establishments, Business Licenses | Other Business Solutions
Hotline (Call/WA/SMS): 082-11-22-900-33
Website: mitrakonsultindo.co.id