Sales Tax and Other Indirect Taxes

Learning Outcomes

On successful completion of this Course, students will be able to: Explain and understand basic concept of VAT and indirect tax in Indonesia; Analyze which are VAT/other indirect tax subject and object, and which are not; Analyze tax basis for VAT/other indirect tax; Calculate how much VAT/other indirect tax payable must be reported and paid by tax-payer; Prepare supporting data and documents needed in calculating and reporting monthly tax return.

Topics

1. Introduction to VAT and other indirect tax
2. VAT Subject and Taxable Tax-Payer (Pengusaha Kena Pajak – PKP)
3. VAT Object and Non-VAT Object
4. VAT Payable: Time and Place
5. VAT Tariff, VAT Tax Basis, and Other Basis
6. VAT of Export-Import
7. Tax Invoice and VAT-Out
8. VAT-In; Calculation of Monthly VAT
9. Reporting and Payment of Monthly VAT
10. Tax on Sale of Luxury Goods
11. Bea Meterai