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Article 4(3) Income Tax: Income Exempted as Tax Objects

  • Maulana Ibrahim, Ellicia Emerliawati, Nugraha Wira Taruna & I Made Arya Wira Utama
  • Aug 8
  • 1 min read

Cover artikel berjudul "Pajak Penghasilan (PPh) Pasal 4 ayat (3): Penghasilan ayng Dikecualikan dari Objek Pajak" oleh Maulana Ibrahim, Ellicia Emerliawati, Nugraha Wira Taruna & I Made Arya Wira Utama

These incomes are among those exempted from the imposition of Income Tax following the provisions in Article 4(3) of the Income Tax Law:


Legal Basis

  1. Law Number 7 Year 1983 regarding Income Tax as lastly amended by Law Number 6 Year 2023 regarding Stipulation of Government Regulation in Lieu of Law Number 2 Year 2022 on Job Creation to Become Law

  2. Government Regulations Number 55 Year 2022 regarding the Adjustment of Regulation in the Field of Income Tax

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MIB is a group of certified and registered professionals in Indonesia, where each member has a unique set of skills and expertise. Each member is independent, compliant with our standards, and responsible for the works and services provided to the clients.

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