{{wst>faq
|dasarhukum =
"XXXXXXXX"
|tanya =
Could you please confirm that this now means that: -Housing and hotel accommodation provided by the employer is considered taxable income to the employee. Is there any news regarding the passing of the implementation regulation by the government on this matter, and if so, will this affect which benefits are subject to tax?
|jawab =
pakai Pasal 4 ayat 1 huruf a (natura sebagai objek pajak) UU PPh sttd UU HPP. Kalau yang WP maksud adalah natura, maka atas natura yang diperoleh merupakan objek pajak kecuali natura yang disebutkan di pasal 4 ayat 3 huruf d UU PPh stdd UU HPP. Bisa ditambahkan sesuai penjelasan pasal 4 ayat 1 huruf a. Untuk aturan turunannya sendiri belum ada, tapi sudah berlaku sejak tahun pajak 2022.
NATALIA KRISWINANDAR
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Hai Kak,
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Tks*XXXX
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