INTRODUCTION TO TAXATION (2 SCU)

Learning Outcomes:

On successful completion of this course, students will be able to: explain overview of Indonesia 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 based on tax regulation; prepare Personal Annual Income Tax Return based on tax regulation.

Topics:

1. Overview of Indonesia 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. Personal Annual Income Tax Return;
10. Overview of Indonesia Taxation, Tax Subject and Tax Object;
11. Deductible and Non Deductible Expense, Calculating Annual Income Tax&Final Income Tax;
12. Income Tax Article 21;
13. Income Tax Article 22, Income Tax Article 23;
14. Income Tax Article 24,25,26;
15. Calculate and prepare Personal annual income tax return (SPT Tahunan).