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The government has once again granted an incentive in the form of an exemption from Income Tax (PPh) Article 21 in 2026. The incentive applies to certain employees in selected industries, with a fixed gross monthly income of up to IDR 10 million for permanent employees or up to IDR 500,000 per day for non-permanent employees, with PPh Article 21 borne by the government.
A lecturer from the Department of Accounting, Faculty of Economics and Business Universitas Gadjah Mada (FEB UGM), Dr. Rijadh Djatu Winardi, views the policy of exempting PPh Article 21 for workers in strategic sectors as a well-targeted fiscal measure and a form of tax justice and economic equalization.
Amid government efforts to safeguard state revenue and energy stability, the discourse on cutting coal production has resurfaced. A lecturer from the Department of Economics, Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM), Ardyanto Fitrady, Ph.D., believes that reducing coal production would not be an effective solution to influence coal prices in the international market.
Today’s young generation is faced with new challenges to remain relevant in the era of the attention economy, an era in which public attention has become a valuable commodity with high economic worth.
The Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM), has established a collaboration with the Ecological Research Institute (Lemrisko) in the fields of education, research, and community service.
The collaboration was formalised through the signing of a Memorandum of Understanding (MoU) by the Dean of FEB UGM, Prof. Dr.