Introduction to Taxation I (4 Credits)

Learning Outcomes:

Explain overview of Indonesian taxation; Distinguish the differences of tax subject and tax object, taxable and non taxable income, deductible and non deductible expenses , Depreciation, amortisation and revaluation and specific income taxes in Indonesia; Analyze tax subject and tax object, taxable and non taxable income, deductible and non deductible expenses , Depreciation, amortisation and revaluation and specific income taxes in Indonesia applied for income tax calculation; Calculate specific income taxes and annual income tax; 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, and 26
9. Fiscal reconciliation and annual income tax return