INTERNATIONAL BUSINESS LAW AND TAXATION (6 SCU)

Learning Outcomes:

Upon successful completion of this course, students are expected to be able to demonstrate a fundamental understanding of the legal and taxation system, illustrate the professional and ethical responsibility in relation to the corporate issues, demonstrate a basic understanding of the civil and common legal systems environment (such as Indonesia and Australia), comparatively adjudicating these two legal systems. Students will absorb the role that information systems play in different organizations, identify the key legal risks associated with setting up and running a business and explain legal and business strategies used to control those risks, outline the main legal requirements for creating and enforcing a contract, demonstrate the knowledge of Indonesian and international taxation laws and procedures for tax returns, apply a tax calculation on specific business transactions and for personal tax matters; as well as identify, analyze, and compare tax treatment of the different types of incomes.

Topics:

The course covers general legal knowledge of the civil and common legal systems related to the business environment, including government regulations, the elements of a contract, partnerships, and the incorporation of company law. This course also includes topics related to taxation issues which will provide students with the necessary skills needed to apply the rules and the methods in the daily practice of business transactions and tax applications in government, private, or public corporations.

Prerequisite(s): Intermediate Accounting