TAXATION MANAGEMENT AND STRATEGY (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: LO1 – Explain overview of Tax Management; LO2 – Analyze corporate income tax management strategies based on tax regulation in Indonesia; LO3 – Analyze corporate withholding tax management based on tax regulation in Indonesia; LO4 – Analyze internasional tax planning based on tax regulation in Indonesia.

Topics:

1. Leasing Taxation;
2. Built Operate and Transfer – BOT Taxation;
3. Non Profit and Foundation Taxation;
4. Taxation of Merger, Acquisition, Consolidation, Expansion and Liquidation of Business;
5. Banking Industry Taxation & Insurance Industry Taxation;
6. Venture Capital Taxation & Mining Company Taxation;
7. Taxation on Currency Transactions, SWAP, Forward Sales, Cross Currency Interest Rate Swap Taxation;
8. Tax Incentives;
9. Special Relationship, Transfer Pricing, Tax Avoidance, Advanced Pricing Agreement and Mutual Agreement Procedures;
10. Overview of Tax Planning, Depreciation and Revaluation;
11. Leasing Tax Planning and Transfer Pricing;
12. Fiscal Financial Statement;
13. Deferred Tax Asset and Deferred Tax Liability;
14. Tax Audit and Tax Investigation;
15. Domestic Tax Planning;
16. International Tax Planning.