Taxation (4 Credits)

Learning Outcomes:

Explain general provisions and tax procedures in Indonesia.
Analyze tax subject and tax object, deductible and non deductible expenses, and specific income taxes applied for income tax calculation.
Calculate specific income taxes and annual income tax.
Calculate and Prepare fiscal reconciliation and annual income tax return.
Calculate tax on land and buildings; and tax on acquisition of land and buildings.
Calculate VAT and sales tax on luxury goods regulation in Indonesia.

Topics:

• General provisions and tax procedures
• Overview of Income tax and Final Income tax
• Income Tax Article 21
• Income Tax Article 22 , 23
• Income tax Article 24, 25 and 26
• Fiscal reconciliation and annual corporate income tax
• Corporate annual tax return preparation (SPT)
• Tax on land and buildings and Tax acquitisions of land and buildings
• VAT and sales tax on luxury goods part 1
• VAT and sales tax on luxury goods part 2