REGIONAL TAX SYSTEMS (2 SCU)

Learning Outcomes:

On successful completion of this course, students will be able to: explain about Regional Taxes system  regulation in Indonesia; calculate the Regional Tax that must be paid in accordance with applicable regulation in Indonesia; explain about Regional Charges system regulation in Indonesia; calculate the Regional charges that must be paid in accordance with applicable regulation in Indonesia; apply Stamp duty on documents in accordance with applicable regulation in Indonesia.

Topics:

1. General Provisions of Regional Tax;
2. Administrative of Provincial Tax : Tax on Vehicle, Tax on Transfer title of vehicles, Tax on Motor Vehicle Fuel;
3. Administrative of Provincial Tax : Tax on surface water, Tax on cigarette;
4. Administrative of Municipal Tax : Tax on Hospitality, Tax on restaurant, Tax on entertainment, Tax on advertisement;
5. Administrative of Municipal Tax : Tax on Street lighting, Tax on Non-Metallic Minerals and Rocks, Tax on Parking, Tax on Groundwater;
6. Administrative of Municipal Tax : Tax on swallow nests, Tax on Land and Buildings, Tax on Land and Building Title Transfer Duty;
7. General Provisions of Regional Charges;
8. Administrative of Regional Charges on General services;
9. Administrative of Regional Charges on Business services;
10. Administrative of Regional Charges on Licensing;
11. Introduction to Stamp Duty;
12. Postdated Duty Stamp and Sanction.