Knowing What Natura Tax Is, This Is An Example...

Tax Illustration (Doc. Antara)

YOGYAKARTA Not many people know what natura taxes are. The tax is one of the benefits given by the company to its workers.

Unlike commonly known taxes, natura taxes are not in the form of money. For more details, see the following short description.

According to the Big Indonesian Dictionary, natural means real goods, not in the form of money in the context of payments.

In the Circular Letter of the Director General of Taxes NO SE-03/PJ.23/1984 it is stated that the pleasure in nature is every service reply received or obtained by an employee, employee, or family not in the form of money from the employer.

Meanwhile, in general, the natura tax is a tax object, not in the form of money whose ownership/function is handed over to workers from companies for productive (economic) activities.

Examples of natura taxes, for example, rice, sugar, cakes, clothes. In addition, it can be in the form of goods, facilities, or other pleasure given by the company to its workers.

Quoted from VOI, the example of natura taxes is as follows.

Natural facilities for workers have actually existed for a long time. It's just that the natura component is not taxed. However, currently, the government has begun to enforce a new tax regulation in the form of taxation or taxable on the nature issued by the company.

The natura tax rules were regulated in PMK at Number 167/PMK.03/2018 which regulates the provision of food and drinks for employees as a substitute or reward in the form of nature. However, currently, the 2022 natura tax is based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations (HPP) with derivative regulations in the form of Government Regulation Number 55 of 2022.

This means that with the regulation, natura can be taxed. However, it should be noted that not all natives are included in the tax object.

There are two types of two natural types, namely those that are included in the tax object and those that are not included in the tax object. Here's the explanation.

Natura That is Not Taxed

In accordance with the HPP Law, there are natural objects that do not include tax objects. This type of natural is as follows.

Natura That is Taxed

There are types of nature and pleasure for workers who are included in the tax object. One of the criteria is to have high economic value. Natura is obtained by workers for the services carried out. The type included in it is as follows.

The Director General (Dirjen) of Taxes at the Ministry of Finance, Suryo Utomo, explained that the policy of cutting national taxes and/or pleasure from the company to employees was immediately implemented. The implementation of the natura tax is planned to begin in the second semester of 2023.

"We hope that maybe this natura tax will take effect in the second half of 2023," he told reporters during a press conference in Jakarta, Tuesday, January 10.

Suryo also said that currently the Government is discussing technical rules in the form of a Minister of Finance Regulation (PMK) which is the basis for implementation in the field.

Meanwhile, regarding the question of whether the natural object of PPH, Suryo explained that later the company could conduct Pph 21 to natural recipient workers.

"If there is a PMK, later employers can cut PPh 21 for employees who have received benefits/environments for the facilities they get," explained Suryo.

That's information related to what the natura tax is. To get other interesting information, visit VOI.ID.