Tax Audit, Tax Collection, Objection, and Appeal

Learning Outcomes

On successful completion of this course, student will be able to: Explain about tax return, Explain requirements for submitting tax return correctly, Explain and understand tax audit clearly, Explain and understand tax audit procedures and guideline, Apply tax audit techniques on specific tax return, Explain tax decision, tax collection, objection, and appeal

Topics

1. Tax Return (SPT)
2. Control of tax return
3. Tax audit
4. Bookkeeping (accounting/pembukuan) and recording (pencatatan)
5. Tax audit procedures
6. Rights and obligations in tax audit
7. Tax audit guideline
8. Law enforcement and its resistance
9. Tax audit techniques: monthly VAT tax return
10. Tax audit techniques: annual income tax return
11. Tax audit guideline on taxpayer with special relationship
12. Tax decision (ketetapan) and tax collection
13. Tax objection and appeal