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Uang saku perjalanan dinas pegawai swasta

Dear tanyajawabpajak.com,
1.Uang saku perjalanan dinas pegawai swasta, apakah dpt dijadikan biaya untuk mengurangi PKP perusahaan?
2. Apakah biaya isi ulang pulsa untuk handphone perusahaan dapat dibebankan 100%?

Terima kasih.

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