TAXATION I (4 Credits)

Learning Outcomes:

On successful completion of this Course, students will be able to: explain overview of Indonesia 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 based on tax regulation; prepare Personal Annual Income Tax Return based on tax regulation.

Topics:

1. Overview of Indonesia taxation
2. Tax subject and tax object
3. Deductible and non deductible expenses
4. Calculating annual income tax and final income taxes
5. Income tax article 21
6. Income tax article 22
7. Income tax article 23
8. Income tax article 24, 25, 26
9. Personal Annual Income Tax Return
10. Overview of Indonesia Taxation, Tax Subject and Tax Object
11. Deductible and Non Deductible Expense, Calculating Annual Income Tax&Final Income Tax
12. Income Tax Article 21
13. Income Tax Article 22, Income Tax Article 23
14. Income Tax Article 24,25,26
15. Calculate and prepare Personal annual income tax return (SPT Tahunan)
16. Overview of Indonesia taxation
17. Calculating annual income tax and final income taxes
18. Income tax article 24,25 and 26