Taxation

Learning Objectives

Students know and understand the important aspects in the Law of Taxation and able to explain the purpose of tax, tax functions of the rights and obligations of communities to implement tax payments as well as the position of Law in the Legal System in Indonesia.

Topics

1. Giving meaning to the students about the history of tax collection
2. Understanding taxes, subject to tax
3. Tax payer
4. Tax rates, tax collection system
5. The principles of taxation
6. Incidence of tax payable
7. Legal taxation administration
8. Income tax, value added tax, Personal property tax
9. Stamp duties, local taxes, the tax court