Based on PP 55 of 2022, Article 12, income from investment in certain fields received or obtained by pension funds is a pension fund whose establishment has been legalized by the Financial Services Authority, is exempt from income tax objects. Apart from those approved by the Financial Services Authority, pension funds also include pension funds approved by the Minister prior to the transfer of functions, duties and authority to regulate and supervise pension funds from the Minister to the Financial Services Authority on December 31, 2012.
Income from investment in certain fields as referred to in Article 12 paragraph (1) in the form of: interest, discounts and rewards from deposits, certificates of deposit and savings at banks in Indonesia that carry out business activities conventionally or based on sharia principles, as well as Bank Indonesia Certificate; or interest, discount, and compensation from bonds, sharia bonds (sukuk), government sharia securities, and state treasury bills that are traded and/or traded on the stock exchanges in Indonesia.
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