People Innovation Excellence

TAXATION (4 Credits)

Learning Outcomes:

On successful completion of this course, students will be able to: Explain Overview of Indonesian taxation; Distinguish the differences of tax subject and tax object, deductible and non deductible expenses and each income taxes in Indonesia; Analyze tax subject and tax object, deductible and non deductible expenses and specific income taxes applied for income tax calculation; Calculate specific income taxes and annual income tax; Prepare fiscal reconciliation and annual income tax return.

Topics:

  1. Overview of Indonesian taxation;
  2. Tax subject and tax object;
  3. Deductible and non deductible expenses;
  4. Calculating annual income tax and final income taxes; Income tax article 21;
  5. Income tax article 22;
  6. Income tax article 23;
  7. Income tax article 24, 25, 26;
  8. Fiscal reconciliation and annual income tax return (SPT Tahunan).

Published at : Updated

Periksa Browser Anda

Check Your Browser

Situs ini tidak lagi mendukung penggunaan browser dengan teknologi tertinggal.

Apabila Anda melihat pesan ini, berarti Anda masih menggunakan browser Internet Explorer seri 8 / 7 / 6 / ...

Sebagai informasi, browser yang anda gunakan ini tidaklah aman dan tidak dapat menampilkan teknologi CSS terakhir yang dapat membuat sebuah situs tampil lebih baik. Bahkan Microsoft sebagai pembuatnya, telah merekomendasikan agar menggunakan browser yang lebih modern.

Untuk tampilan yang lebih baik, gunakan salah satu browser berikut. Download dan Install, seluruhnya gratis untuk digunakan.

We're Moving Forward.

This Site Is No Longer Supporting Out-of Date Browser.

If you are viewing this message, it means that you are currently using Internet Explorer 8 / 7 / 6 / below to access this site. FYI, it is unsafe and unable to render the latest CSS improvements. Even Microsoft, its creator, wants you to install more modern browser.

Best viewed with one of these browser instead. It is totally free.

  1. Google Chrome
  2. Mozilla Firefox
  3. Opera
  4. Internet Explorer 9
Close