Vocational is a facility to facilitate investment that Indonesia provides regarding the provision of reduced income for the implementation of work practices, apprenticeships or the development of specific competency-based human resources.

Taxpayers can be granted by the Indonesian government gross income reductions of a maximum of 200% of the total costs incurred for work practices, apprenticeships, and learning activities.

Taxpayers can be given a reduction in the gross income of 100% of the total costs incurred for work practices, apprenticeships, and learning activities. The provision of this gross income reduction has provisions, namely having carried out work practices, apprenticeships, or learning activities in the context of fostering and developing human resources based on specific competencies, having a cooperation agreement, not in a state of fiscal loss in the tax year, utilizing additional gross income reduction, and has submitted a tax certificate.

 

Source: oss.go.id