a. Assistance or donations
b. Property received by a family in a straight line one degree, and by financial bodies or agencies, or educational or social agencies, including small cooperative established by the Secretary of the Treasury.
c. Heritage.
d. Property, including cash deposits received by a body referred to in article 2, paragraph (1) letter b instead of the stock or capital as a substitute for inclusion.
e. Replacement or compensation in connection with the work or services received or acquired in the form of natura and / or enjoyment of the mandatory tax or government.
f. Payments from insurance companies to those with respect to personal health, accident insurance, life insurance, dual-purpose insurance, insurance and scholarships.
g. Dividend or the return is received as a limited tax obligation in the country, cooperatives, foundations, state-owned business entities, business or entity owned areas, inclusion of capital in the agency business, which was established and domiciled in Indonesia.
h. Contribution received or obtained the pension fund approved by the finance minister, whether paid by the employers and employees, the pension is paid by the employers, pension funds and revenue from capital ditanamkan in certain areas defined by the minister finance.
i. The return received by members of the limited partnership capital is not divided into shares, stock, partnership, firm, and partnership.
j. Bond interest received or accrued in the company's mutual funds.
k. Revenue received Venture Capital company as the pair return from the body and the business that was established to run the business or activities in terms of pairing with the business:
1) It is small, medium, or a run in the business sector that has been set by the finance minister.
2) Shareholders who are not on the securities exchange in Indonesia.
6. Expenditures that may be charged by the company.
Law. 17 Year 2000 states that the amount of income is assessable for tax in the country and form of business fixed, determined based on gross income less:
a. Cost to obtain, maintain and collect revenue, including the purchase of materials, costs associated with the work or services, including wages, salaries honorarium, bonus, dividend, and the benefits in the form of money, interest, cost of travel, the cost of waste management, real-receivables fact not charged, insurance premiums, administrative costs and taxes except income tax.
b. Depreciation expense on assets to obtain tangible and amortization expenses to get up right and up the other costs have the advantage over one year referred to in section 11 and section 11A.
c. Contribution pension funds that have been approved by the color of the Exchequer.
d. Losses due to sale or transfer of property that belongs to obtain, collect, and maintain earnings.
e. Losses due to the difference between foreign currency exchange rate.
f. Cost of research and development company that conducted in Indonesia.
g. Cost of scholarships, internships, and training.
Special depreciation on the cost of tangible assets related to the method of depreciation, is set in article 11 paragraph (1) of Law No. 10 In 1994, that states that the depreciation on the expenditure for the purchase, establishment, additions, repairs, or changes the shape of property, except land, who owned and used to get, collect, and maintain the revenue that has the benefits of more than a year made in the parts during the same great benefits have been determined for the property.