BUSINESS LAW AND TAXATION (6 SCU)

Learning Outcomes

Upon successful completion of this course, students are expected to be able to identify and explain tax issues such as tax procedures; demonstrate and apply tax calculations; demonstrate an awareness the importance of tax for the government; demonstrate an understanding of professional and ethical responsibility related to tax issues. Students are also expected to be able to compare and contrast all aspects of more advanced tax issues; describe knowledge of economic issues from the local to the global scale that are impacted by accounting and finance solutions and demonstrate an awareness of relevant advanced tax issues.

Topics

This course is to provide students with the skills needed to apply the rules and the methods in the daily practice of tax application in government, private, or public corporations. This course also introduces terminology used for the general rules and methods in Indonesian taxation. The course is also designed to provide students with knowledge of how to manage a company’s taxes in the most optimal way. Some topics covered include taxation management in retail, manufacturing and service companies.

Pre-requisite(s): Intermediate Accounting