Listen, this is an obligation for additional gross income reduction
A corporate taxpayer who wishes to obtain additional gross income reduction from research and development (R&D) activities must fulfill several obligations first. The provisions regarding these obligations are regulated in the Minister of Finance Regulation No. 153/PMK.010/2020 concerning Provision of Gross Income Reductions for Certain Research and Development in Indonesia ( PMK 153/2020 ). Initially, to take advantage … Read more