Abstract:In 2019, the Ministry of Finance issued a Super Tax Deduction policy, a tax incentive provided by the government to businesses/industries involved in vocational education programs, including research and development activities to generate innovation. This program provides a maximum gross income reduction of up to 200% of the total costs incurred for work practices, apprenticeship, and/or vocational education learning services. This program is designed to encourage establishing a link-and-match between the worl… Show more
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