TAXATION (4 Credits)

Learning Outcomes:

On successful completion of this Course, students will be able to: Explain overview of Indonesian taxation; Distinguish the differences of tax subject and tax object, deductible and non deductible expenses and each income taxes 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 Prepare fiscal reconciliation and annual income tax return.

Topics:

1. Overview of Indonesian taxation;
2. Tax subject and tax object;
3. Deductible and non deductible expenses;
4. Calculating annual income tax and final income taxes;
5. Income tax article 21;
6. Income tax article 22;
7. Income tax article 23;
8. Income tax article 24, 25, 26;
9. Fiscal reconciliation and annual income tax return (SPT Tahunan)