WITHHOLDING TAX (2 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: LO1 – Explain overview of Withholding Tax and Tax Collection based on tax regulation in Indonesia; LO2 – Calculate Withholding Tax and Tax Collection based on tax regulation in Indonesia; LO3 – Analyze Withholding Tax based on tax regulation in Indonesia; LO4 – Analyze Tax Collection based on tax regulation in Indonesia.

Topics:

1. Calculation of Sales Tax on Luxury goods;
2. Calculation of Value Added Tax;
3. Calculation of income tax article 22;
4. Withholding Income Tax Article 26;
5. Withholding Income Tax Article 23;
6. Overview of withholding Tax and Tax Collection;
7. Withholding Income Tax Article 21 for permanent employees;
8. Withholding Final Income Tax Article 4 (2);
9. Withholding Income Tax Article 21 for non-permanent employees;
10. Collection of income tax article 22;
11. Withholding Final Income Tax Article 15;
12. Collection of Value Added Tax;
13. Collection of Sales Tax on Luxury goods.