TAX LAW (2 SCU)

Learning Outcomes:

On successful completion of this course, students will be able to: Explain the principals of tax law in Indonesia; Analyze the implementation of theories of tax collection and tax rate in Indonesia; Examine the settlement of tax disputes in the tax court.

Topics:

1. Introduction to Tax Law;
2. Tax Collection Theories;
3. Types of Tax;
4. Tax Subject and Tax Object;
5. Tax Rate;
6. General Terms and Tax ID Number/NPWP/PPKP;
7. Tax Debt;
8. Tax Determination and Tax Assessment;
9. Tax Payment and Reporting;
10. Tax Collection;
11. Tax Examination and Investigation and Tax Court;
12. Regional Taxes and Regional Retribution;
13. International Tax Law.