<![CDATA[This research aims to investigate the challenges in implementing the new provisions on income tax related to fringe benefits in Indonesia. In the recent regulations under the Harmonization of Tax Regulations and its derivatives, fringe benefits are treated as employer’s deductible expenses and employee’s taxable incomes. This research is a descriptive qualitative research. The data analysis technique used is qualitative analysis by exploring and finding out phenomena related to the implementation of fringe benefits tax in Indonesia based on content analysis and literature study. The study identifies several key challenges, such as the potential for changes in taxpayer compliance behavior, the risk of misinformation regarding the understanding of the provisions, taxpayers' tax planning contingencies, as well as administrative issues and other related regulations. The findings of this research are expected to provide an in-depth understanding of the obstacles faced in implementing the new provisions of income tax related to fringe benefits in Indonesia. These results can serve as a basis for developing more effective strategies to address these challenges, with the ultimate goal of increasing tax revenue and achieving the socio-economic objectives desired by the tax authorities.]]>
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