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What is PMK 66/2023?
PMK 66/2023 is an Indonesian government regulation that regulates how income tax is applied to allowances (Natura) provided to employees in the form of goods, services, or facilities.
What are the benefits?
Tunjangan (Natura) includes all benefits that workers receive from their employers in connection with their work. It can be:
Is PMK 66/2023 important?
Yes, PMK 66/2023 is important because it explains how income tax should be applied to benefits (Natura). This is important for both employees and employers.
What are the main provisions of PMK 66/2023?
Here are some of the main provisions of PMK 66/2023:
What does PMK 66/2023 mean to me?
How does PMK 66/2023 help?
PMK 66/2023 helps ensure that all workers are treated fairly in terms of income tax. It also helps ensure that the Indonesian government collects the correct amount of income tax.
Here are some examples of how PMK 66/2023 applies to you:
If your employer provides you with free food and drinks, you don’t have to pay income tax on the value of the food and drinks.
If your employer provides you with free transportation, you must pay income tax on the value of the transportation.
If your employer provides you with free housing, you will have to pay income tax on the value of the housing.
Details can be accessed at the following link:
https://drive.google.com/file/d/1r8jnogyJh8xPXma-cKAWsgGkyROtZC1y/view?usp=sharing
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