General Regulation in Taxation

Learning Outcomes

After finishing this course, student will be able to: Apply the general regulations and procedures of taxation in daily practices of tax, either in the government institutions, states/private own companies, profit/non-profit organization; Explain the terminology used in general regulations and procedures of taxation.

Topics

1. The basic concept of taxation
2. Terminology in general regulation in taxation
3. Taxation liability (UU No. 16/Th 2000, article 2 s/d 11)
4. Tax calculation (UU No. 16/Th 2000, article 14 s/d 17C)
5. Collecting
6. Gizjeling execution
7. Tax appeal
8. Tax bookkeeping
9. Tax recording and bookkeeping
10. Auditing aspects in taxation
11. Auditing in taxation
12. Specific regulation and criminal in taxation
13. Tax rules overview