The Tax Instructors of Large Taxpayers Regional Office (Kanwil DJP Wajib Pajak Besar) uploaded an audio podcast which can be enjoyed on Spotify (Thursday, 4/13). This podcast discussed a very interesting theme. It's about benefit in kind, which are excluded as an Income Tax Object based on the Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP) and the Government Regulation Number 55 of 2022 concerning Adjustment of Regulations in the Income Tax Sector, Jakarta.
In the Law Number 36 of 2008 concerning Income Tax (UU PPh), benefit in kind is not an object of income tax or commonly called non-taxable income. Later, this rule was amended in the UU HPP, benefit in kind included as a taxable object. This stipulation is stated in Article 4 Paragraph (1) letter a of the UU HPP.
The more detailed explanation regarding changes about benefit in kind rules can be listened to on Spotify "Edukasi Kanwil DJP Wajib Pajak Besar" with the title "NATURA DAN/ATAU KENIKMATAN" or via the following link https://open.spotify.com/episode/5ZHPyy8mfmrpeA45Y0fbKQ.
| Pewarta: Suci Zuliyan Safitri |
| Kontributor Foto: Nur Syifa Retno Utami |
| Editor: Firman Raharja |
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