In PMK 66 of 2023, rewards in kind and/or enjoyment are now objects of PPh. These rewards are divided into two, namely rewards related to work and rewards related to services.
In this case, the DJP has emphasized that official travel is not a reward given to employees and can be paid for by the employer. DJP said that official travel is a duty and function carried out by the employee for the benefit of the company. In such a context, it is not even income for employees and is entirely a cost of obtaining, obtaining and maintaining (3M) for the company.
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