TAXATION MANAGEMENT AND STRATEGY (2 Credits)

Learning Outcomes:

On successful completion of this course, students will be able to: explain the overviews of taxation management in Indonesia; explain the taxation on certain industries in Indonesia; analyze the implementation of taxation management on corporate income tax, Tax article 21, 22 and 23, Final tax article 4(2) and 15, Taxation management on Value Added Tax (VAT) based on Indonesia tax regulat; identify strategies could be used both in domestic and international tax planning

Topics:

1. Overviews of Taxation Management;
2. Taxation on Built Operate and Transfer – BOT;
3. Taxation on Non Profit entities and foundation;
4. Taxation on Banking industry and insurance industry;
5. Taxation on merger, acquisition, consolidation, expansion and liquidation of business;
6. Taxation on currency transactions, SWAP, Forward Sales, Cross Currency Interest Rate Swap;
7. Deferred Tax Asset and Deferred Tax Liability;
8. Taxation management on corporate income tax;
9. Taxation management on Tax article 21, 22 and 23;
10. Taxation management on Final tax article 4(2) and 15;
11. Taxation management on Value Added Tax (VAT);
12. Special relationship and Transfer Pricing; International Tax Planning.