Employers can reimburse employees for using personal vehicles for business travel, commuting, or company-owned cars.
While Indonesia does not have a statutory mileage rate, companies should ensure that reimbursement policies are fair, consistent, and well-documented.
Reimbursement options include:
- A fixed rate per kilometre
- Actual fuel and maintenance cost reimbursements
For tax-related considerations, refer to the Directorate General of Taxes (DJP).