Collection of “Enjoyment” Tax Faces Uncertainty
The government has officially imposed an Income Tax or PPh on benefit-in-kind or enjoyments. However, the collection of the “enjoyment” tax has been overshadowed by uncertainty.
Officers from the Jakarta Cilandak Primary Tax Service Office, Jakarta, Friday (12/20/2019) serve taxpayers who seek information and report problems related to E-Faktur, PPH TIN and other letters.
JAKARTA, KOMPAS — The government has officially imposed an Income Tax or PPh on benefit-in-kind or enjoyments such as non-cash goods, facilities and services that employees receive from companies. However, the collection of the “enjoyment” tax has been overshadowed by uncertainty because until now the technical regulations of the new tax objective are not yet complete.
Government Regulation (PP) Number 55 of 2022 concerning the Adjustment of Arrangements on the Income Tax, which was issued on Dec. 20, 2022, stipulates that employees are required to calculate and pay their own income tax payable for any benefit-in-kind they have received from the company where they work throughout 2022.