Taxation

Learning Outcomes

On successful completion of this course, students will be able to: Explain and understand basic concept of taxation in Indonesia; Analyze which are tax subject and object, and which are not; Calculate how much tax payable must be paid by tax-payer; Categorize which tax could be use either as tax credit or not; Prepare supporting data and document needed in calculation and reporting taxes

Topics

1. Introduction to Indonesian Taxation
2. Overview of KUP (General Provisions and Taxation Procedures in Indonesia)
3. Overview of PP (Tax Court) and PPSP (Forced Tax Collection)
4. Income Taxes
5. Deductible and Non Deductible Expenses
6. Fiscal Reconciliation and Fiscal Financial Statement
7. Income Tax Article 21/26
8. Income Tax Article 22/23
9. Annual Income Taxes Calculation and Reporting
10. VAT and Tax on Sale of Luxury Goods
11. PBB (Land and Building Tax), BPHTB (Tax on Acquisition of Land and Building), and Bea Meterai