Jakarta, CNBC Indonesia – The Directorate General of Taxes (DGT) of the Ministry of Finance will charge taxes for all office facilities received and used by employees. For example, home facilities, cars, to laptops.
The facilities received by employees in the form of goods and not money from the employer are referred to as natura or enjoyment. Previously, in kind given to employees was not counted as income.
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Tax Compliance Expert Staff Yon Arsal said this arrangement was made because so far many employees and even some of the company’s big bosses did not get a salary from their company but received luxurious facilities.
“So far, the part that is not paid in cash is called a natura rule, the tax for those who receive it is not an object of income, so it is not reported in the SPT and is not taxed either. So now it (facility) is used as income,” he said last week quoted Monday (8/11/2021).
This change is contained in Law number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP).
Meanwhile, the details of setting up in-kind facilities will be counted as income, Yon Arsal explained that it will be regulated through a Government Regulation (PP) which will be released soon.
“Later we will regulate which ones are included in the natura (facilities) which are not. Later there will be a PP for certain types of limitations and will be regulated,” he explained.
There are at least five in-kind recipients who are excluded from this facility, namely:
1. Provider of food/drink, food/beverage for all officers.
2. Nature in certain areas. Areas that have economic potential but are classified as difficult to reach by means of transportation.
3. Nature due to the necessity of work. Example: work safety equipment or uniforms.
4. Natura sourced from the APBN/APBD/APBDes. For example, state officials.
5. Nature with certain types and limitations.
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