TAXATION II (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Explain general provisions and tax procedures in Indonesia; Prepare corporate annual fiscal reconciliation, corporate tax payable and annual tax return (SPT) in accordance with applicable tax regulations; Prepare Value Added Tax and sales tax on luxury goods tax return (SPT) in accordance with applicable tax regulations; Calculate Tax on land and buildings; and tax on acquisition of land and buildings in accordance with applicable tax regulations.

Topics:

1. General Provisions and Tax Procedures;
2. Corporate Annual Income Taxes;
3. Corporate Fiscal Reconciliation;
4. Corporate Annual Tax Return Preparation (SPT);
5. Value Added Tax and Sales Tax on Luxury Goods;
6. Tax on Land and Buildings;
7. Tax on Acquisition of Land and Buildings;
8. Corporate annual income tax;
9. Corporate fiscal reconciliation;
10. Corporate annual tax return preparation (SPT);
11. Tax procedures : VAT and sales tas on luxury goods;
12. Calculating and prepare: VAT Tax Return;
13. Tax on land and bulidings, Tax acquitisions of land and buildings.