Tax Incentive

Define tax incentive programs with eligibility criteria and publish them for company activation.

Purpose:

• Create tax incentive templates based on government programs
• Define which employee categories are eligible
• Standardize incentive application across organization
• Support multiple tax incentive types simultaneously

Fields:

Field	Type	Required	Description
Code	Text	Yes	Unique incentive identifier (e.g., "INCNTV_PPH21_DTP")
Name	Text	Yes	Incentive program name
Eligible Codes	Multi-Select	Yes	Employee categories eligible for this incentive
Effective Date	Date	Yes	Program start date
End Date	Date	Yes	Program end date
Active	Toggle	Yes	Enable/disable incentive
Remark	Text	No	Program details, regulation reference

Eligible Codes:

Dropdown options defining which employee categories qualify:

• Employee Type: Regular, Contract, Outsource
• Salary Range: Below certain threshold
• Industry: Specific sectors (labor-intensive, export-oriented)
• Location: Specific regions or industrial zones
• Others: As defined by tax incentive regulation

Common Tax Incentive Programs:

Program	Description	Eligible	Regulation
PPh 21 DTP	Government-borne income tax	Employees earning < threshold	PMK specific
Super Deduction	Additional deduction for R&D, vocational training	Participating employees	PMK specific
Export Industry	Tax reduction for export-oriented companies	Export industry employees	PMK specific
Special Economic Zone	Tax facilities for SEZ companies	SEZ-based employees	PMK specific

How to Configure:

1. Navigate to Tax Adjustment > Configuration > Tax Incentive
2. Click Insert button
3. Fill Code and Name
4. Select Eligible Codes (can select multiple)
5. Set Effective Date and End Date (program period)
6. Toggle Active = Yes
7. Add Remark (regulation reference, program details)
8. Click Save
9. Right-click saved record → Publish (makes available for company activation)

Workflow:

Create Incentive → Set Eligible Codes → Activate → Publish → Company Activates

Best Practices:

• Reference exact regulation (e.g., "PMK 168/2023")
• Define eligible codes precisely per regulation
• Publish only after thorough verification
• Update end dates when program is extended
• Review active incentives quarterly

Important Notes:

• Only published incentives appear in Tax Incentive Activation
• Eligible codes determine automatic application to employees
• System validates employee eligibility during payroll
• Can have multiple active incentives simultaneously