Glossary

Tax expenditure

Benchmark income tax minus final income tax; a positive value is a concession relative to the benchmark.

Source: Early Evaluation of the Effectiveness of Final Income Tax Expenditure for MSMEs as a Public Policy Instrument: Implementation of Government Regulation No. 20 of 2026 in Indonesia (Academic research) · p.5

Have a question about Tax expenditure? Ask the AI, answers cite the source.