Gratification is a gift in a broad sense that includes additional payments (fees), cash gifts, goods, rebates (discounts), commission-free loans, travel tickets, accommodation facilities, travel, free medical treatment, and other facilities.

In business relationships, it is often unavoidable for gratification to occur between parties in daily business practices. To maintain business relationships with stakeholders, it is necessary to regulate matters related to gratification and the procedures or mechanisms for reporting it within the company.

This is done in order to increase the company's value and long-term business growth, which is one effort to increase the trust of shareholders and all stakeholders.