These include:

a. Benefits-in-kind (BIKs) (e.g., free housing, 50% of the acquisition and maintenance costs of certain company provided cars), except food and drink provided to
all employees, employee benefits required for job performance such as protective clothing and uniforms, transportation costs to and from the place of work, accommodation for ship crew and the likes, the cost of providing BIKs in remote areas, and 50% of the acquisition and maintenance costs of cellular phones;

b. Private expenses;

c. Non-business gifts and aid, except certain religious contributions/alms and certain donations;

d. Provisions, except for: provision for doubtful accounts for banking and certain financial institutions, provision for insurance companies, deposit security provision for the Deposit Insurance Corporation (Lembaga Penjamin Simpanan/LPS), reclamation provision for mining companies, forestation provision for forestry companies, and area closure and maintenance provision for industrial waste processing businesses;

e. Income tax payments;

f. Tax penalties;

g. Profit distributions;

h. Employer contributions for life, health and accident insurance and contributions to unapproved pension funds, unless the contributions are treated as part of the taxable income of employees;

i. Expenses relating to income which is taxed at a final rate, e.g., interest on loans relating to time deposits;

j. Expenses relating to income which is exempt from
tax, e.g., interest on loans used to buy shares where dividends to be received are not subject to income tax;

k. Salaries or compensation received by partnership or firmas members where their participation is not divided into shares.