Taxation (6 Credits)

Learning Outcomes:

On successful completion of this Course, students will be able to: Explain overview of Indonesian taxation; Calculate specific withholding income taxes and annual income tax; Calculate VAT (PPN&PPNBM); and prepare corporate annual fiscal reconciliation and tax return.

Topics:

1. Calculating annual income tax and final income taxes: Income tax article 21, Income tax article 22, Income tax article 23, Income tax article 24, 25, 26
2. Fiscal reconciliation and annual income tax return (SPT Tahunan)
3. General provisions and tax procedures
4. VAT and sales tax on luxury goods
5. Tax on land and buildings
6. Tax on acquisition of land and buildings
7. Overview of Tax Planning: Domestic Tax Planning
8. International Tax Planning